Voluntary registration, when to collect st ?

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CA Abhishek Singh (Querist)
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12 March 2012 Hello everyone,

one of our client[cable operator] is having Serivice tax retgistration number since 2008.

service provided/pmt received were below 500000 in all the years.

he has not collected any service tax nor he filed any return.

now he got letter from the department regarding non payment of ST/ST-3.

My questions:
1. is their any liability to pay service tax ?
2. if there is no liability then can he file NIL returns, is their will be any penalty for NIL returns ?

urgently waiting for your reply.

Thanks in advance

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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12 March 2012 1.Present basic exemption limit of service tax up to Rs.10 lakhs.

2. Yes. even no liability also need to file half yearly return since you have registration. Nil return also mandatory under service tax

3. Penalty for non filing of service tax presently as follows

Up to FY-2010-11
for delay up to 15 days -Rs 500
for delay beyond 15 days but up to 30 days -Rs. 1,000
for delay beyond 30 days -Rs. 1,000 + INR 100 per day (from 31st daysubject to a maximum amount of Rs 2000.)

From April-2011

for delay up to 15 days-Rs.500

for delay beyond 15 days but up to 30 days -Rs.1000

for delay beyond 30 days- Rs.1,000 + Rs 100 per day (from 31st daysubject to a maximum amount of Rs 20000.

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