we have service tax register but we have not any service provide during the register date to till date and not filling nil e return. service tax dept noticed please pay non filling fee. how to disallowed let filling fee
24 September 2016
In view of the Board’s Circular No.97/8/07-ST, dated 23-08-2007, in the event, no service is rendered by the service provider, there is no requirement to file ST-3 Returns, as he is not liable to pay any service tax. and refer the case of Amrapali Barter (P.) Ltd. v. CST [Order No.A-879-880/Kol/2012, dated 14-12-2012] wherein similar matter has discussed