Chartered Accountant
105 Points
Joined March 2011
He needs to file pending returns from starting. He may send a letter for penalty waiving to superintendent of Service Tax after the returns are filed.
Under Rule 7C of S.Tax Rules, 1994, "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."