Service tax nil return
This query is : Resolved
27 September 2016
We have taken service tax registration on 26-09-2016.But we have no service tax credit and we have not given any taxable service yet and we have no liability till now.Whether we require to file service tax NIL return mandatory for half year ending 30-09-2016? how it is to be filed? help me.
Rajannaidu
(Expert)
27 September 2016
Hi
It is better to file half retuns, to avoid litigation expenses.
However it is not mandate in view of Circular No. 97 / 8 /2007 dated.23rd August, 2007 para 6.1, it is very clear that service tax returns are not required to be filed if the Persons who are not liable to pay service tax (because of an exemption including turnover based exemption),
There are few cases which are supporting to this argument.
1. M/s Suchak Marketing Pvt Ltd
2. Amrapali Barter Case
3. M/s b & a multiwall packaging ltd-vs-commissioner of central excise
It is better to file half retuns, to avoid litigation expenses.
However it is not mandate in view of Circular No. 97 / 8 /2007 dated.23rd August, 2007 para 6.1, it is very clear that service tax returns are not required to be filed if the Persons who are not liable to pay service tax (because of an exemption including turnover based exemption),
There are few cases which are supporting to this argument.
1. M/s Suchak Marketing Pvt Ltd
2. Amrapali Barter Case
3. M/s b & a multiwall packaging ltd-vs-commissioner of central excise
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