I have a query related to applicability of filling of service tax return for assessee which are registered under Service under "Other than Negative List".
Assessee came in Preview of service tax w.e.f. 01/07/2012(as per budget notification)
Assessee Registration Date :06/07/2012
My Query is whether the assessee is required to file the Service Tax return for the duration of April 2012 to June 2012? (As because of current bifurcation made by department of 3 months returns)
08 November 2012
no, you need not to file return if there is no liablity of your in that quarter. now herein after you need to file return whether services liablity yes or not.