Service tax Return if reg. under more than one category

This query is : Resolved

CA. abhinav kumar (Querist)
Follow

11 December 2009 Service tax Return
We are registered under more than one category of service and we have not provide service under one head of service since last one year. is it necessary to file nil service tax return of that service. company is not providing service any further.

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
Follow

11 December 2009 Mention in covering letter next timethat since there are no services being provided the nil abstract is not being filed. and as and when there is such a service provided etails woul dbe provided.

CA. abhinav kumar

CA. abhinav kumar (Querist)
Follow

17 December 2009 ok sir , but if we have not attach any covering letter and filed ST return, then what will happen. any consequences and penalty

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

25 July 2025 Here’s what generally happens:

* **Filing NIL return without covering letter:**
If you file a NIL return for all registered services (including those with no activity) without attaching a covering letter explaining no service was provided under some heads, normally **no penalty or adverse action** is imposed immediately.

* **Best practice:**
It is always better to attach a simple covering letter or note stating that no services were provided under certain categories so that the department has clarity.

* **If no covering letter is attached:**
Usually, the department may send a **show cause notice or query** asking why returns for some services are not filed separately or why no activity is reported. But since you filed NIL returns, it generally indicates compliance.

* **Penalties:**
Penalties usually arise only if returns are not filed at all or there is willful suppression of information. Filing NIL returns shows you have complied.

---

**Bottom line:**
You should be fine if you filed NIL returns for all registered categories without covering letter, but it’s safer to send an explanation next time.

Would you like help drafting a covering letter template for future NIL returns?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Jeegar Valera

Tia Blair

Sabareesan S Venkatesh

kambamcr@gmail.com

Nithish Kothari

Subscribe Now

Service tax Return if reg. under more than one category

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

GST CONSULTANCY

Article Assistant

GST CONSULTANT

Manager- Finance and Compliance

Accountant

CA Final