Filing of return


This query is : Resolved 

(Querist)
13 August 2013 sir,a co has taken the service tax registration on 03/04/2013,but has not provided any service till date,what will be the due date for filling its 1st service tax return

14 August 2013 as per recent ruling by court if there is no service tax payable then no need to file service tax return.

14 August 2013 No Need to file Service Tax return (ST-3) when no service is rendered during the relevant period and even not required to opt for VCES.

Claim relief in Rule 7C of Service tax rules

Reference : Judgement of M/s.Suchak Marketing Pvt.Ltd. Vs Comm. of Service tax ,Kolkata[2013(6)TMI641]

Thanks & regards
Ganesh babu k

15 August 2013 Though legal position stand as clarified above, it is in your own interest to file NIL return


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