Filing of service tax return

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This query is : Resolved

Suraj Singh (Querist)

14 October 2013 Dear Sir

An assessee is registered under service tax and is a small scale service provider.

Few years back, hew was filing his service tax returns. Now for the last 3 years his turnover his much below the taxable limit for filing service tax return and is filing NIL return every half yearly since then.

Is he suppose to file the return regularly even if the income is below the taxable limit say rs. 10 lacs every year

Prashanth

Prashanth (Expert)

14 October 2013 Hi Suraj,

An assessee has ti file the NIL return for the respective period,irrespective of the turnover.

RENGARAJ R.K

RENGARAJ R.K (Expert)

15 October 2013 In the recent CESTAT judgment, in the case of Suchak Marketing Private Ltd Vs. Commissioner of Service Tax,Kolkatta, it is held that when no service is rendered nil return need not be filed.
But it is always advisable to file the NIL ST 3 return before the due dates and one should get the acknowledgment for having filed as long as you are having a valid Service tax RC.

CA Pallav Singhania

CA Pallav Singhania (Expert)

15 October 2013 Filing of return is compulsory, even if it may be a nil return, within the prescribed time limit, failing which penal action is attracted.

(Para 4.9 of FAQ on Service Tax published at the behest of CBEC)

https://www.servicetax.gov.in/faq-29sept11.pdf

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