22 November 2012
I AM C.A FINAL STUDENT.ONE OF MY CLIENTS SERVICE TAX RETURN SHOWED SAVED OPTION. SERVICE TAX DEPARTMENT ISSUED NOTICE FOR NON-FILING OF RETURN. AS RETURN WAS FILED WITH SAVED OPTION , IT WAS NOT REFLECTION IN DEPARTMENT DATABASE. DEPARTMENT RECOMMENDED TO CORRECT THE RETURN. MY QUERY IS AS WHETHER IT ATTRACT PENALTY U/S 77 OF SERVICE TAX.
23 November 2012
Return was not filed, it was only saved on ACES website.
Department may impose penalty but section 80 provides for non imposition of penalty if there is a reasonable cause, in my point of view you's is a reasonable cause
This is your fault in non filling the return as jst saving return not complete return filling process ..hence as per law penalty may be imposed by officer..You just can give your request to officer to non impose the penalty with reason ..