A assessee has pan based service tax registration number since July 2012. since then he has not filed any service tax return as he has not provided any service.
Now he wants to surrender his ST registration no.
Is he liable to file return? if yes, he has to pay penalty for late filing of return?
Can he take benefit of VCES?
Since RC was active, filing of return was mandatory irrespective of the fact that service was not provided or turnover was "nil". He cannot take the benefit of VCES because as per the provision of the scheme, declaration is to be made before 31-12-2013.
File returns for all the periods and then apply for surrender. Do everything online.
If the department has to charge late filing fees, it will send a show cause notice else no problem.
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