Filing of return


This query is : Resolved 

22 November 2013 Is filing of return compulsory even if no taxable service provided or received or no payments received during a period (a particular half year)?
what is circular no. ?

thanks in advance



22 November 2013 no need to file service tax return under st-3 if there is no taxable service provided as per ruling given in suchak's case.

22 November 2013 If no service is rendered by service provider, there is no requirement to file ST-3 Returns, as he is not liable to pay any service tax and even not required to opt for VCES.

22 November 2013 If no service is rendered by service provider, there is no requirement to file ST-3 Returns, as he is not liable to pay any service tax and even not required to opt for VCES.

22 November 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.

**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

22 November 2013 rule 7C of the Service Tax Rules provides for waiver of penalty in deserving cases where return has not been filed and, in such cases, the assessee may seek relief under rule 7C.


Reference: - circular 170/5/2013 st dated 08.08.2013

22 November 2013 sanket

what is circular no.?

22 November 2013 Circular No. 97/8/07-ST, dated 23-8-2007

22 November 2013 There is no specific circular notified by dept.what ganesh babu have provided is reliable.

22 November 2013 Can claim relief under Rule 7C OF SERVICE TAX RULES
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REFER MY ABOVE REPLIES


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