Nil returns

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Rajesh Chadda

Rajesh Chadda (Querist)
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20 April 2015 Nil service tax Return for half year ended on 31.03.2015 is mandatory filled ??????

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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20 April 2015 Filing Nil Return is mandatory. Kindly refer Para 4.9 from the file whose link is given below. Hopefully things will be clear after this.

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

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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20 April 2015 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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