return filing delayed vs surrender of STC


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Querist : Anonymous

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Querist : Anonymous (Querist)
25 June 2010 Reference to Rule 7C of Service TAx Rules, 1994 amended in 2007,,,,Penalty for delayed filling of Return is Maximum Rs2000.

Querry 1: Whether the penalty is leviable for NIL Return also ? (Last return filed was in time but was a NIL return).

Querry2:
The Assessee is applying for cancellation of Servicetax Registration by surrenderning the ST Registration Certificate, Since it ceased to provide taxable services,Whether the penalty is avoidable on this ground ?

25 June 2010 1. Penalty leviable on NIL return also.

2. If you want to cancel a registration certificate then u have to file returns upto the date of filing for cancellation. So this is not a valid ground.

Also now cancellation of service tax number is online.


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