'NIL' SERVICE TAX RETURNS AND APPLICABLE PENALTY

[ARTHI .]

Dear Friends / Experts,

 

Please guide me on the following, IF POSSIBLE:

 

Service Tax Assessee did not do service for the past two half years and hence, the Assessee did not file the Service Tax Returns for the relevant periods. In the past, the Assessee has been paying promptly service tax payments and filing the service tax returns.

 

Query

 

Whether for belated filing of 'NIL' Service Tax Returns, late filing fee shall be applicable. If so, what is the maximum amount applicable

or

late filing fee / penalty does not apply for NIL Returns, when the Assessee did not do service?

 

Your reply, please..............

 

Thanks in advance for possible replies from all concerned.

[Dilip Pal]

Maximum penalty is Rs.20000/- per year.

On Sun, May 15, 2016 at 10:37 AM, Dilip Pal <dilipkum...@gmail.com> wrote:

Yes, failure to file even 'Nil" Service Tax Returns will cost a penalty @ Rs.100/- per day.

CA Dilip Kumar Pal

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[Vivek Jalan]

​You may take shelter under Circular No F. No. 137/85/2007-CX.4 where Para 6.1 states that ……Persons who are not liable to pay service tax  (because of an exemption including turnover based exemption), are not required to file ST-3 return.

 

Further you may also refer to The Hon Kolkata CESTAT’s decision in M/s SUCHAK MARKETING PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA   (2013 (6) TMI 641 - CESTAT KOLKATA) where it was held that “…in view of the Boards Circular No.97/8/07-ST dated 23.08.2007, in the event, no service is rendered by the service provider, there is no requirement to file ST-3 Returns. - there is nothing contrary to that circular - as per Rule 7C of the Service Tax Rules, in the event, nil returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant during the period April, 2005 to March, 2008. - Penalty dropped.”​

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Thanks & Regards

Vivek Jalan

FCA, CIDT (ICAI)
Member, Indirect Tax Committee of Bengal Chamber Of Commerce

Partner, M/s JAV & Associates, Chartered Accountants

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