Filing of st3 return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 April 2016 A was registered service provider in 2014-15 and paid service tax and filed ST3 accordingly.
In 2015-16 he has not provided any taxable service. Is he still required to file ST3, showing all values as NIL for 2015-16 or there is no need to file NIL return? Please advise

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 April 2016 NIL ST 3 return has to be filed.

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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07 April 2016 Filing Nil Return is mandatory. Kindly refer Para 4.9 from the file whose link is given below:

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

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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07 April 2016 Also note - No penalty for late filing of Nil return.

Citation: M/s SUCHAK MARKETING PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA (2013 (6) TMI 641 - CESTAT KOLKATA) Penalty for late filing of Nil return - Held that:- in view of the Boards Circular No.97/8/07-ST dated 23.08.2007, in the event, no service is rendered by the service provider, there is no requirement to file ST-3 Returns. - there is nothing contrary to that circular - as per Rule 7C of the Service Tax Rules, in the event, nil returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant during the period April, 2005 to March, 2008. - Penalty dropped.

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