non submission of ST-3 Returns if no transactions

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Aravind (Querist)
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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.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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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.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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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

Aravind

Aravind (Querist)
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03 March 2010 thank you for your valuable reply.

Aravind Kumar Ch.

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