Failing to file nil return for one service

                Hello Mr.Sayed even the NIL return has to be filed if the assessee has not rendered any taxable service during that particular half year.

                If not filed in time,penalty is levied u/s-77[2] alternatively according to rule 7C , a late fee has to be paid along with the filing of the return of service tax if the same is filed late[in which case there will be no penalty levied u/s-77]

                Where the gross amount of service tax payable is NIL,the central excise officer ,may , on being satisfied that there is sufficient reason for not filing the return reduce or waive the penalty.

I agreed with Mr. Nithin Raja, I suggest, it is better to fill data in work contract sheet and keep data blank in Manpower sheet. but select both the service while file return.