Finance Act (Service Tax) 1994

Section 70: - Furnishing of returns: 

(1) Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency ¹[with such late fee not exceeding ²[twenty thousand rupees] (old) [two thousand rupees], for delayed furnishing of return, as may be prescribed] ^old[as may be prescribed].

*(2) The person or class of persons notified under sub-section ( 2) of section 69, shall furnish to the Superintendent of the Central Excise, a return in such form and in such manner and at such frequency as may be prescribed.

1. Changes vide Chapter V of the Finance Act 2007-08 w.e.f. enactment of Finance Bill

2. Substituted vide Chapter V of Finance Act, 2011-12