Failing to file nil return for one service

I had regestered with service tax dept for two services , works contract & man power services. I have not rendered any service in Man power services since then. I have only filed returns with Works Contract and did not select Man power services while filing my returns. Does it amount to Non filing of Nil returns? What will be the penalty if applicable?

Replies (2)

                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.

works contract

Read more at: /forum/failing-to-file-nil-return-for-one-service-260006.asp#.UmUEYFP_jFwwor
Nithin Raja

Read more at: /forum/failing-to-file-nil-return-for-one-service-260006.asp#.UmUEYFP_jFw

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