In case a dealer has taken service tax registration number in old form 2years back but he has not made any return till date nor he took any online TPIn number then whether he is liable to penalty for not filing of return and can he now file his return online
Thank You
Under Service tax rules, if any person has taken service tax number , then even there is no taxable services rendered during the year, he has to file his service tax return up to due date otherwise a penalty may be charged on him.
Just take online registration number and password from service tax department and you can file only current period return.
Regards
CAclubindia
