'NIL' SERVICE TAX RETURNS AND APPLICABLE PENALTY

Dear Friends / Experts,

Please guide me on the following, IF POSSIBLE:

Service Tax Assessee did not do service for the past two half years and hence, the Assessee did not file the Service Tax Returns for the relevant periods. In the past, the Assessee has been paying promptly service tax payments and filing the service tax returns.

Query:

Whether for belated filing of 'NIL' Service Tax Returns, late filing fee shall be applicable. If so, what is the maximum amount applicable or late filing fee / penalty does not apply for NIL Returns, when the Assessee did not do service?

Your reply, please..............

Thanks in advance for possible replies from all concerned.

Replies (2)
Dear Aarthi, No need to file the service tax return if the assessee does not render any service. Also NO penalty is applicable. Refer the case laws of M/s Suchak Marketing Pvt Ltd Vs. Comm. of Service Tax, Kolkata [2013 (6) TMI 641]

I agree with above. If there is no service tax, no delay charges or penalty is required to pay on late filing of service tax return. Even you need not to file service tax return for that period.

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