We had not done any business in the month of Oct 2013 o March 2014 because our partnership firm is new and we are setting up all the things
now we received the service tax scrutiny notice and in that notice written that we had not filed service tax return related to FY 2013-14,
we are under the impression that if we had not provide taxable services than we are not liable to file service tax return ST 3 for that period.
And further i had register my partnership firm with service tax department in the month of June 2014 and i got the ST2 registration certificate at that time,
so my Question is that am I liable to pay the late filling fees related to ST3 ?
11 September 2015
The penalty can be imposed even if there is no any transaction of business. It may be waived or reduce the penalty if you consult with department.