Service tax return not submitted

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 October 2013 my client has taken service tax registration no. in jan 2012 .,but not provide any service till today. he wants surrender service registration no. whats amount may pay for penalty. compounding of penalty available or not?

urgent reply me?

CA Pallav Singhania

CA Pallav Singhania (Expert)
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16 October 2013 No Need to file Service Tax return (ST-3) when no service is rendered during the relevant period and even not required to opt for VCES,

Citation: M/s Suchak Marketing Pvt Ltd Vs. Comm. of Service Tax, Kolkata [2013 (6) TMI 641]

“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.”

regards,

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 October 2013 I have explained the procedure to surrender ,in reply to the previous query which may be followed.

Upon online submission to surrender the registration , department may ask to file NIL returns from January 2012 to September 2013 or to file an 'idemnity bond' affirming to indemnity the government to the extent of any revenue loss that may occur due to registration surrendering.
If so, act accordingly.

Further, the department may initiate penaty proceeding for non-filing / delay in filing retuns. If so, seek waiver as per proviso to rule 7C of the Service tax Rules,1994.

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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17 October 2013 Agreed with Aryan.

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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18 October 2013 Aryan Ji

I got your PM also. FAQ released by the department clearly says NIL return has to be filed. So department is insisting to file NIL returns irrespective of surrendering or continuing the registration.

Please see the relevant extract given below:-

Question - Is filing of return compulsory even if no taxable service provided or received or no payments received during a period ( a particular half year)?

Answer- Filing of return within the prescribed time limit is compulsory, even if it may be a NIL return,failing which penal action is attracted.

CA Pallav Singhania

CA Pallav Singhania (Expert)
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18 October 2013 Thank you Sir....

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