Service tax return not filling

One of my client received Service Tax Notice due to non fiilling of return on first half of the current financial year 2016-17, But actually he registered on the month of May 2016 on voluntary basis and his turnover is less than rs 9 lac. In the notice Service Tax Department demand for penalty. So what are the consequences now. Please help me thanks - 

Replies (1)

once you registered you have to file service tax return even you have a NIL return 

Penalty 200 per day with interest maximum 20,000/-

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