Surrender of Service Tax Regn

Queries 709 views 2 replies

 

I took up Service Tax Registration in 2003 in anticipation
Of practicing. Thereafter I did not pursue practice.
 
  1. No business transacted in firm
  2. No Returns submitted
  3. Certificate of Regn.also lost.
 
I believe where the Return is NIL Return penalty of 2000/- cannot
be levied.
 
How does one go about Surrender and can the Service Tax Dept.
Penalize in any way?
 
Replies (2)

The said provision of non levy of the '2000' penalty was inserted by Not No. 04/2008 wef 01.03.2008 so returns liable (due) to be filed after that date may be permitted by CEO to be penalty free but not for those whose due date was before 01.03.2008

See if you can get exemption for Small Service Provider for any of the years of default


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