For return filling

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naveen banger (Querist)

10 August 2013 sir,
a client registered under service tax then it is compulsory for him to file nil return of service tax in following years when he will not earn any income/receipt from service providing and what is charges/fees for application of service tax no.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

11 August 2013 NIL return is compulsory. It is mentioned in the FAQ issued by the department.

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Ganeshbabu K

Ganeshbabu K (Expert)

12 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

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Ganeshbabu K

Ganeshbabu K (Expert)

12 August 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

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