26 February 2014
Assessee is a GTA and filled Nil ST3 Return for the first quarter of F.Y 2012-13. The return was filled on 07/04/2013 (due date 25/11/2012)by a delay of 133 days. The service tax liability being nil, the return was not mandatory as per circular 97/2007. However a late fine demand of Rs. 11,300/- was send by department on 13/02/2014 for the above mentioned period without issue of show cause. Is the demand notice valid as it was issued without issue of show cause? What shall be the next step?
26 February 2014
Department can raise the penalty for delay filing of return even if you have file nil return. you should consult with range superintendent.
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