About penalty for nil return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2013 Dear Sir,

We have filed late NIL return of service tax, can penalty be leviable for late filing of return ? Our service tax liability was zero i.e. NIL Pl. advise

Thanks in advance sir

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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09 October 2013 Penalty can be initiated. If levied, seek waiver as per third proviso to Rule 7C of ST Rules, 1994.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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09 October 2013 No penalty can be leveid in case of NIL return as per recent court rulings no need to file return also if there is NIL service tax amount.

Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2013
Sir,

Can you provide us copy of court ruling ?

J K Shah

M.No .9426245560

email : cajkk@gmail.com

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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09 October 2013 One case law, among others, is Suchak Marketing Pvt Ltd Vs. Comm of Service Tax [2013] (6) TMI 641.

PS:- However, as per Para 4.9 of the FAQs issued by
DGST, 5th Edition, September, 2010, return filing is
compulsory even if no taxable service is provided or
no payment is received during a particular half year.

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