Service tax notice reply letter

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Querist : Anonymous

Querist : Anonymous (Querist)

15 July 2015 1. WHEREAS, SUB RULE (2) OF RULE 5 OF THE SERVICE TAX RULES 1994 STIPULATES THAT EVERY ASSESSE SHALL FURNISH TO THE SUPERINTENDENT OF CENTRAL EXCISE AT THE TIME OF FILLING OF RETURN FOR THE FIRST TIME OR THE 31 DAY OF JANUARY 2008 WHICHEVER IS LATER AS LIST IN DUPLICATE OF (I) ALL THE RECORDS PREPARED OR MAINTAINED BY THE ASSESSEE FOR ACCOUNTING OF TRANSACTIONS IN REGARD TO A SERVICE (C) RECEIPT PURCHASE MANUFCTURE STORAGE SALE OR DELIVERY AS THE CASE MAY BE IN REGARD OF INPUTS AND CAPITAL GOODS D OTHER ACTIVITES SUCH AS MANUFATURE AND SALE OF GOODS IF ANY ALL OTHER FINANCIAL RECORDS MAINTAINED BY HIM THE NORMAL COURSE OF BUSINESS.

2.THE ASSESSEE HAS NOT FILED THE ABOVE RECORDS WHICH WERE TO BE FILED AT THE TIME OF FILLING OF THE FIRST ST-3 RETURN FOR THE PERIOD APRIL -2013 TO SEPT-2014 UNDER FULE 5(2) IBID.

3. IN VIEW OF THE ABOVE IT APPEARS THAT THE ASSESSEE HAS CONTRAVENED THE PROVISIONS OF RULE 5(2) OF THE SERVICE TAX RULES 1994 IN AS MUCH AS THEY HAVE FAILED IN FAILED IN FILING OF THE REQUISITE FINANCIAL RECORDS MAINTAINED BY THEM FOR THE FIRST TIME FILING OF THE RETURN . THE ASSESSEE IS THEREFORE LIABLE FOR PENAL ACTION UNDER SUB SECTION (2) OF SECTION 77 OF THE FINANCE ACT 1994

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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24 July 2025 Here's a professional and concise **Service Tax Notice Reply Letter** template you can use to respond to the notice regarding non-filing of records under Rule 5(2):

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**\[Your Company Letterhead]**

Date: \[Insert Date]

To
The Superintendent
Central Excise Department
\[Address]

**Subject:** Reply to Show Cause Notice regarding non-filing of financial records under Rule 5(2) of Service Tax Rules, 1994

**Reference:** Notice No. \[Notice Number] dated \[Date]

Respected Sir/Madam,

With reference to the above-mentioned show cause notice issued to us for alleged non-filing of records prescribed under Rule 5(2) of the Service Tax Rules, 1994, we submit the following:

1. We acknowledge that the records as required under Rule 5(2) relating to financial documents for the period April 2013 to September 2014 were not filed along with the first ST-3 return for the said period due to \[reason for delay or omission — e.g., inadvertent oversight / technical issues / administrative delay].

2. We sincerely regret the same and assure you that the requisite records have now been compiled and are available for your perusal and verification.

3. We have taken immediate corrective measures to ensure such delays do not recur in future. We have appointed a dedicated team to maintain and submit all requisite documents timely.

4. We request your good office to kindly consider our explanation and waive any penalty that may be proposed on account of this unintentional lapse.

5. We are ready to provide any further information or clarifications you may require and extend our full cooperation in this matter.

We trust the above submission will meet your satisfaction.

Thanking you.

Yours faithfully,
\[Authorized Signatory]
\[Name & Designation]
\[Company Name]
\[Contact Details]

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