1. My query is, relating to nil filing of service tax returns 2. My Employer is not file any nil return during the period 2014 to till date 3. What is the Consequence for the aforesaid Situation
10 March 2016
There is no interest (Since service tax payable is NIL), but penalty for delay filling of form ST - 3 may be applicable under section 70 of the finance act, 1994. (maximum penalty Rs. 20,000).