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
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
09 October 2013
Penalty can be initiated. If levied, seek waiver as per third proviso to Rule 7C of ST Rules, 1994.
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
Sir,
Can you provide us copy of court ruling ?
J K Shah
M.No .9426245560
email : cajkk@gmail.com
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.
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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