Service tax offices under the Service Tax and Central Excise Commissionerates in Chennai and Puducherry, besides the Large Tax Payers’ Unit in the city, will be open till midnight on Tuesday to facilitate trade and industry to file declarations.

A release from the office of the Chief Commissioner of Central Excise states that banking hours in the designated branches have been extended up to 6 p.m. and all commissionerates have been advised to accept demand drafts/pay orders submitted beyond banking hours.

The release further adds that declarants would have to pay 50 per cent of the declared tax dues by Tuesday failing which they would be ineligible for the scheme. Action would be taken against service tax evaders and the provisions in the Finance Act relating to arrest and prosecution will be enforced, the release adds.