Service tax return mandate?

Mr. Ajit, have checked the FAQs of 2011, but then again its just clerification by the dept which is binding on thedeptt not on the  assessee. This complusion isno where in the section or Rule, so assessee is not binding by this... the opinion which i framed

A ‘registered’ service provider is referred to as an ‘assessee’(Refer section 69 of Finance Act, 1994)

As per Rule 7 of service tax rules Every assessee shall submit a half yearly return in From ‘ST-3’ or ‘ST-3A’, as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.

So every registered assessee is required to file Service tax return.

Again the ques is, Assessee refers to a person "who is liable to pay service tax". if u have no transaction then how u will be liable for service tax?

Dear CA Vanisha Mittal,

Please note that:

1) Clarification by the department if contradicts law then it is not binding on the assesee else it is.

2) Non filing of ST return is most likely to lead to "Best Judgement assessment" as per sec.72 of Finance Act, 1994

Please remember Filing of service tax return is not dependent upon payment of ST. 

Both are independent issues.

Service Tax return is to be filed by every person liable to pay service tax even if he has not actually provided any service during a particular and no service tax is, therefore payable by him. Therefore, even if no service has been provided during the half year and no service tax is payable, the assessee has to fila a Nil return within the prescribed time limit.

I understand that all the above views are based on the clarifications issued in the past. However, the relevant provisions for filing of the return refers to a person liable for payment of service tax (Section 70 of the Finance Act and Rule 7 of the Service Tax Rules).

Further, I understand that clarifications are not binding in nature.

Can anybody provide clear picture on the basis of legal provisions.

this is very basic query....yes NIL return is to be filled..

Thanx for all the replies... querry resolved on the same day.. :)