non submission of ST-3 Returns if no transactions
This query is : Resolved
02 March 2010
Dear Sir,
we are one of the manufacuturing company. we have taken service tax registration regarding testing & samples. till date we have no transactions in that particular service. and also we have not yet filed ST-3 returns to the department due to nil turnover for that category.
now the department people send a notice regarding non submission of returns and they told us to pay 2000/- late submission fees per the return and submit nil return.
please advice us to pay 2000/- or not per return for nil return.
thanks in advance
Aravind Kumar Ch.
we are one of the manufacuturing company. we have taken service tax registration regarding testing & samples. till date we have no transactions in that particular service. and also we have not yet filed ST-3 returns to the department due to nil turnover for that category.
now the department people send a notice regarding non submission of returns and they told us to pay 2000/- late submission fees per the return and submit nil return.
please advice us to pay 2000/- or not per return for nil return.
thanks in advance
Aravind Kumar Ch.
02 March 2010
Rule 7C of the Service tax Rules,1994 empowers the officers to impose late filing fee. However, provisio to the same rule, which is reproduced below, gives them power to waive the same.
Provided also that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty.
Provided also that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty.
02 March 2010
My view also if there is no transaction and return is not compulsary and you can request Department to waive off the penalty
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