Non filing of return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 September 2011 ONE OF MY CLIENT, BEING A PROPRIETOR OF A COACHING CENTRE, HAS BEEN REGISTERED UNDER SERVICE TAX RULE SINCE 2003. AS HIS TURNOVER DID NOT EXCEED THE THRESHOLD LIMIT OF RS.4,00,000/- , HE DID NOT FILE ANY RETURN NOR DEDUCTED ANY SERVICE TAX FROM HIS STUDENTS. NOW A NOTICE HAS BEEN SENT TO HIM TO FILE HIS RETURN FOR THE YEAR 2010-11 OR CAUSE TO BE PRODUCED REGARDING NON-SUBMISSION OF RETURN. NOW MY QUERY IS :
(1)IS THERE ANY NOTIFICATION REGARDING RELIEF OF FILING RETURN OF THIS TYPE OF ASSESSEE?
(2)THE SPECIFIED BOOKS OF ACCOUNTS WHICH ARE TO BE PRODUCED FOR SATISFACTION OF THE AO.

U S Sharma

U S Sharma (Expert)
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10 September 2011 filing of return is mandatory for every assesee under service tax, even when there is no turnover, the assessee has to file NIL return.

file the returns in the period asked, if the tax liability is zero, then it will get submitted without any fine.

to submit the documents, the fees collected should be displayed to AO yearwise, with the records and banking transactions.