18 January 2013
Hi , I took a service tax registration on 07/10/2010 but didn’t start the placement firm business .Now in Jan 2013, when I am thinking of starting it I got to know that filing service return was imp. which I didn’t do, therefore I need to give a hefty amount as penalty now . Is there a way it could be waived off as I didn’t work at all ? Thank you Nishant
The Superintendent of Central Excise & Service tax have the power to waive off this penalty. You are required to make an application to him stating all the facts along with proof of no income generation or no work started.