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filing of return of service tax

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17 March 2008 a co(xyz) has been incorporated on 26th march 2007. it is a franchisee of airtel voucher. the service tax is paid by airtel itself. my query is whther the company (xyz) is required to file the return or the return shall be filed by the airtel itsef. and if return has to be filed by xyz then what will be the penalt. because the co has not got registerd under the service tax act. please advice me.

17 March 2008 If the assessee has taken a service tax registration No. then it is necessary for him to file half yearly return within time



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