Service tax registration??

Yes, he has to file return.

https://www.charteredclub.com/service-tax-return/

Thanks

Thanks for reply sir, yes he has to file but he didn't file the return,what are the cosequence?.whether we say that penalty need not be paid because his turnover for that FY<9 lakhs.

If payable Tax is Zero, then no penalty is imposed.

ok,then late filing fee is payable??

late filing fee is applicable

upto  15 day  500

15 day to 30      fee 1000

thanks

However late filling fees can be waived by the officer

If tax payable then what is penalty for late filing of service tax return?

NIL RETURN HAI TO KOI PENALTY NAHI LAGEGA. GTO HAI TO FINOTAX.COM ME RATE LIST DIYA HUA HAI INTREST KA

As per Section 70(1) of the Finance Act, 1994  if the Half-yearly Service Tax Return (ST-3) is not filed after the due date of return filing then, the assessee is required to pay late fees subject to a  maximum of Rs. 20,000/-  However the CEO ,on being satisfied that there is sufficient reason for not filing the return,has the discretionary power to reduce or waive off the late payment charges/penalty only  in such case where the gross amount of service tax payable is nil.