Surrender of service tax registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 August 2013 sir,
kindly let me know whether there is any imposition of penalty or late fee if an assessee has not filled his nil service tax return for last few years and wants to surrender his service tax registration.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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22 August 2013 As per latest ruling given by hon'able court there is no need to file nil service tax return.You can surrender your reg number to service tax dept.

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Ganeshbabu K

Ganeshbabu K (Expert)
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22 August 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.

Claim relief in Rule 7C of Service tax rules

Reference : Judgement of M/s.Suchak Marketing Pvt.Ltd. Vs Comm. of Service tax ,Kolkata[2013(6)TMI641]

So you can surrender registeration,,no penalty can be imposed

Thanks & regards
Ganesh babu k

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Querist : Anonymous

Querist : Anonymous (Querist)

23 August 2013 if in the above case services are being rendered but in low scale (below limits) and return not filled for few years then what will be the consequences and can service tax registration be surrendered?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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23 August 2013 pls mention the amounts and the dates clearly for accurate advice.

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