Service tax returns

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 April 2016 DEAR ALL,
my company registered with CBEC in the year 2013, but we did,t not file any returns (even nil returns)till now,
what procedures i need to be fallowed, we are not provided any taxable service till now,

Suresh Ramaswamy

Suresh Ramaswamy (Expert)

24 April 2016 There is no requirement to file ST - 3 Returns if your taxable turnover is below the threshold limit of Rs.10 lakhs or you have not rendered any services during the period covered by the ST - 3 Return. CBEC has issued a circular to this effect. Circular No: 97 / 8 / 2007 dated 23rd August 2007 issued by CBEC under F. No: 137 / 85 / 2007 – CX.4. Paragraph 6.1 of the Circular reads as follows:

“...... 6. Service Tax Return
6.1. The service tax return is required to be filed under Section 70 of the Act read with rule 7 of the Rules, by 'any person liable to pay the service tax'. This return is required to be filed on a half yearly basis, in Form ST3. For the periods from April to September and October to March, it must be filed by the 25th October and the 25th April respectively. Further, ‘Input Service Distributor’ is also required to file this return. Persons who are not liable to pay service tax (because of an exemption including turnover based exemption), are not required to file ST3 return.
6.2. ........”

Departmental Circulars are binding on all the officers of the Department. That said, your Divisional AC/DC or Range Superintendent will definitely ring you up or issue a letter to you. In reply quote this paragraph and the CBEC Circular. No further action need be taken. In case the harassment persists, just write a letter to Commissioner with the reference to the CBEC Circular. The matter will be dropped.

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