If you have a Service Tax Registration, you need to file returns twice a year, regardless of whether your turnover exceeds Rs. 10 lakh. Even if you don't have any revenues, you still need to file your returns by October 25 (for April to September) and by April 25 (for October to March). Before this filing, however, all your service tax dues need to be cleared. Failure to pay service tax or file service tax returns by the due date would result in penalties.
Once you send in a request, our representatives will inform you of the documents and details you need to submit, such as the collection of tax invoices raised. In case we find that service tax payments had not been made by the due date, we will inform you of the additional interest to be paid. In case the filing is not applied for in time, we will inform you of the penalty that needs to be paid. Do remember that you can only file your service tax returns after clearing all your dues
The fine is Rs. 500 if the delay is up to 15 days, Rs. 1000 if the delay is up to 30 days and an additional Rs. 100 per day thereon, subject to a maximum of Rs. 20,000.