Service tax return by service receipient.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 October 2012 A Manufacturer has filed service tax return as service receipient under Service GTA in last year.
For Quarter I, it has not made any payment towards freight to transporter, all the payment were made by the supplier of goods itself.

My question is since no payment of freight to transporter by the manufacturer client duirng quarter I Whether it has to file service tax return or not.
If it require to file service tax return whether it has to show the expenditure of freight incurred (freight charged by the vendor in its bills) in return or notr OR to show nil value.

CA AYUSH AGRAWAL

CA AYUSH AGRAWAL (Expert)
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29 October 2012 The Service Tax Return Need to Be Filled or Not Depend on If You are Having ST Registration Number.
No Depend on Whether There is Any Liablity or not.

Next Since You Have to File Return, You Need Not to Show Any Amt Paid, Since You Have Not Paid Any Amy, Only NIL Return Willgo