About return & penalties

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ramkulkarni (Querist)
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27 February 2016 Dear All,
I Have registered for Service tax as a sole trader ( Contractor MSEDCL) on 29/03/2011. but i have not filed any return for SERVICE TAX Now i would like to ask if any penalty is imposed on me if yes then how much under which section and is their any relief from it ?
I was continuously working as a contractor of MSEDCL ?
Best Regards,

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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28 February 2016 Apart from MSEDCL do you render service as a contractor elsewhere? If so the receipts from MSEDCL and other contracts will be totalled to determine your liability. If your receipts have exceeded Rs.10 lacs in any of the years since registration, you are liable for service tax. Assuming you are liable, that you already have deposited all service tax collected, the only default is in filing the ST - 3 Retrurns. If that is so you have defaulted in filing 1 return for 2010-11, 2 returns for 2011 - 12, 3 returns for 2012 - 13, 4 returns 2013 - 14 & 2014 -15, and one Return for 2015 - 16. Therefore you have defaulted in filing 11(eleven) returns.

The late fee for filing belated returns is Rs.100/- per day of delay subject to a maximum of Rs.20,000 per return.

If during any of these years your turnover was below Rs.10 lacs and you had not collected service tax, then for that year you need not file ST - 3 Return as per the provisions of Circular No: 97 / 8 / 2007 dated 23rd August 2007.

There are no provisions for waiver or reduction in late fee payable, except as enumerated above.

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