Cancellation of service tax number

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This query is : Resolved

TARIQUE RIZVI (Querist)

10 May 2015 Basically we are exporters and we dont require service tax number. Inadvertently I have obtained service tax number. 15 years have passed since I had been issued service tax number. In export business there is no set-off of service tax. I went to service tax department to get it cancelled because we have shut down the export business. Service tax department replied me that you should have NIL returned. Now on account of non-filing of service tax return you will have to pay Rs 20,000/- per return. Yearly it arrives as at Rs 80,000/- and now 15 years have passed total penalty arrives as at Rs 12,00,000/ [ Rupees Twelve Lacs Only ] What to do in this case ? Please guide me

Tapas Ruparelia

Tapas Ruparelia (Expert)

11 May 2015 Proviso 3 to rule 7C of Service tax rules 1994 provides for waiver of penalty for non-filing of service tax return if sufficient cause exists.

There are various judgments available wherein it has been held that penalty for non-filing of service tax return may be waived off if the returns that were to be filed were NIL returns

A. Sankaranarayana

A. Sankaranarayana (Expert)

10 November 2015 I agree with Mr. Tapas view, moreover, you go through trade notice - how to close the Service tax registration. A long format is there. if you not able to find out, plz., mail me asankaranarayana@gmail.com

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