Service tax return

This query is : Resolved

Vijaykumar Manubhai Patel (Querist)
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14 February 2015 Service Tax Registration Take in June'14

First Bill put up in Nov'14.

pl inform me - i have to fill return of ST from Aprl'14 to Sept'14

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 February 2015 Nil return for that period has to be filed.

NIL return can be filied by claiming exemption vide N/N-33/2012 dated 20-06-12 in the appropriate column and the taxable amount shall become zero.

Vijaykumar Manubhai Patel

Vijaykumar Manubhai Patel (Querist)
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14 February 2015 Is any penalty amt applicable if i fill return today?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 February 2015 “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.” -

See link.
http://taxguru.in/income-tax/nil-service-tax-return-vces-penalty-late-filing-service-rendered.html

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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14 February 2015 No penalty for late filing of Nil return. Citation: M/s SUCHAK MARKETING PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA (2013 (6) TMI 641 - CESTAT KOLKATA) Penalty for late filing of Nil return - Held that:- in view of the Boards Circular No.97/8/07-ST dated 23.08.2007, in the event, no service is rendered by the service provider, there is no requirement to file ST-3 Returns. - there is nothing contrary to that circular - as per Rule 7C of the Service Tax Rules, in the event, nil returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant during the period April, 2005 to March, 2008. - Penalty dropped.

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