Ques: Who has to file Service Tax Return?
Ans: Service Tax is a central levy charged on all taxable services under the provisions of the Finance Act’1994. Every person who is registered under service tax and has been allotted a service tax registration number is liable to file the return of Service Tax in form ST-3 or ST-3A on a half yearly basis.

Ques: What are the due dates for filing the Service Tax Return? Ans: The due dates for filing the Service Tax Returns are:


Date of ending of Half Year of the Financial Year

Due date for filing Service Tax Return


30th September

25th October of the financial year


31st March

25th April of the next financial year

Ques: I have NIL Turnover/Income. Do I have file Service Tax Return?
Ans: An assessee is liable to file the service tax return even if there is no taxable turnover under service tax. The assessee will have to file ‘NIL’ Return as long as the Registration of the asseesee remains and is not cancelled.

Ques: Is there any late fee/Penalty for late filing of Service Tax Return?
Ans: Section 70(1) of Finance Act, 1994 provides that in case where returns are filed after due date, late fee not exceeding Rs.20000 is payable for delayed filing of return. The late fee payable is as follows:-
  • Delay up to 15 days: Rs.500/-
  • Beyond 15 days but up to 30 days: Rs.1000/-
  • Delay beyond 30 days: Rs.1000/- plus Rs.100/- per day for delay beyond 30 days, from 31stday onwards subject to a maximum of Rs. 20,000/- Other than the above a penalty may also be levied for late filing/non-filing of service tax returns after giving a show cause notice to the assessee.
Ques: How can I file the Return and pay the Tax?
Ans: W.e.f 01.10.2011, it is mandatory to E-file service tax return. Further, from 01.10.2014, E-payment of taxes has been made mandatory for all assesses.

Our Service Tax experts help you in e-filing the return and e-payment of taxes.
Procedure for filing Service Tax Returns:
  • Collection of Documents Collection of necessary documents for the preparation of service tax return.
  • Computation of Service Tax payable We will compute the service tax payable.
  • Payment of service tax
    We will guide you in E-payment of service tax.
  • Filing of Service Tax Return
    Preparation and filing service tax return online.
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