Service tax return not filed for 4 yrs becoz of nil service

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ameya (Querist)
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23 February 2012 the assessee has not filed service tax return for 4 yrs due to nil service tax liability. what are the implications of it. kindly give refernces and links to it. with appropriate sections notifications etc

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27 February 2012 Penalty for nonfiling of half yearly return can be imposed. The penalty is maximum Rs. 2000 per half year.

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Service tax return not filed for 4 yrs becoz of nil service

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