Filing of return
This query is : Resolved
AVDHESH MAURYA
(Querist)
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
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.
Ganeshbabu K
(Expert)
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
**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
Ganeshbabu K
(Expert)
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
Reference: - circular 170/5/2013 st dated 08.08.2013
AVDHESH MAURYA
(Querist)
22 November 2013
sanket
what is circular no.?
what is circular no.?
22 November 2013
There is no specific circular notified by dept.what ganesh babu have provided is reliable.
Ganeshbabu K
(Expert)
22 November 2013
Can claim relief under Rule 7C OF SERVICE TAX RULES
.
.
REFER MY ABOVE REPLIES
.
.
REFER MY ABOVE REPLIES
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Transfer of Physical Stock Between Two Proprietorship Concerns
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- EPF ECR NEW RULES Sep 17th 2026
- Issuing of delivery challan by seller of goods
- Taxation of crypto futures in India Fy 2026- 2027
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
