Non filing of returns

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Anand (Querist)
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27 December 2015 Dear Experts

One of my client firm has not filed any service returns since beginning (i.e. 2010), he has received 2 letters from Service Tax Office, Thane for the same. Kindly assist & tell me what will be the maximum effects of non filling the returns even in next year

Regards
Anand

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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27 December 2015 Penalty for Delay in filing Service Tax Return
# Delay of first 15 days then penalty will be Rs. 500
# Delay of 15 to 30 days then penalty will be Rs. 1000
# Delay is more than 30 days then penalty will be Rs 1000+100 Rs. per day beyond 30 days, Subject to maximum penalty can be Rs. 20000/-

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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27 December 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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