Service tax Half yearly returns - Professionals - Taxation - TIK Share
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Service tax Half yearly returns

Vedanta Deshika


Can i file the Service tax returns pertaining to 2010-11 , 2011-12, 2012-13 now?? 

What are the legal provisions ? are there any interest and penal consequences we need to be aware of ? 

What are the practical issues we need to face if the books were not properly maintained for those years.  


CA Pulkit Sharma


Yes you can file the return. You dont have the options, you have to file the returns. Once registered for service tax, you have to file the returns (including Nil returns).

Incase you dont file the returns, service tax department may issue notice. Read penalties for non-filing of service tax returns.

One need to maintan books as per Service Tax Rules. In case books are not maintained department may recover the tax based on their assumptions.