Service tax return

Dear All,

If any assessee has voluntarily registered him self before crossing the basic exemption limit (i.e. 9 lacs), now i want to know that

1. if they are register, they are suppose to file a return?

2. How to present the taxable value in return on page no. 2 in received amount column?

3. Now due to new amendment in ST rules the ST is to be paid on accrued basis, which amount to be shown in receipt column as the Taxable value is calculated there only?

Please rpl asap

Thank you.......

I THINK U HAVE TO FILE A "NIL SERVICE TAX RETURN"

BECAUSE IF IN ANY YEAR AN ASSESSEE'S REVENUE DOESNT EXCEED THE THRESHOLH LIMIT EVEN HE HAS TO FILE  A "NIL SERVICE TAX RETURN"

thank u for your reply

if the assessee in any subsequent year have crossed the limit then how to present the exempt amount & the taxable amount?

The late filling of Service Tax Return will lead to a penalty of  Rs 20000/-