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Nil return penalty

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(Querist)
26 May 2014 I have not file my service tax return till now for the period oct to march 2014. No service provided by me in this period. I want to surrender my STN. is it possible without filing return or not If no there is penalty of belated nil return
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mtvcamba

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mtvcamba (Expert)
26 May 2014 Though i am not able to recollect a recent judgement it was in the favor of the service provider. ie if there is no service provided then there is no requirement of filing returns for the same.
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Annu Agarwal

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Annu Agarwal (Expert)
27 May 2014 As per section 70 read with Rule 7C of Service Tax rules,there is a maximum penalty of Rs 20,000 in case of non-filing of service tax return.

But the penalty cn be waived off if the Central Excise Officer is satisfied that Gross amont ofservice tax payable was NIL.

Als in a recent judgement of M/s Suchak Marketing Pvt Ltd VS Commission of Service Tax Kolkata (2013),it was upheld that it is not necessary to file NIL Service Tax return.
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