St-3

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MANJUNATHA M.R (Querist)
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03 July 2015 We have taken ST registration long back and file ST-3 return for First period after that there is No Service tax because of that we have not file the ST-3 till now. Now I want to update my ST-3 returns. Is it possible to upload the pending returns. If yes what is the penalty imposed by the department. Please guide me. Thanks in Advance.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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03 July 2015 Penalty for Delay in filing Service Tax Return

# Delay of first 15 days then penalty will be Rs. 500
# Delay of 15 to 30 days then penalty will be Rs. 1000
# If Delay is more than 30 days then penalty will be Rs 1000+100 Rs. per day beyond 30 days, Subject to maximum penalty can be Rs. 20000/-

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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03 July 2015 Also Note:

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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