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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 March 2012 a person who get registration 5 year ago , at present his turnover below four lac from last four year,and he was not filed his service tax return .
Whether he is required to file Service Tax return, if, not what is the notification no.

Rgds
Naresh

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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23 March 2012 No such notification. 1/2 yearly return has to be filed till the registration is surrendered.

surbhi goyal

surbhi goyal (Expert)
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24 March 2012 There is a master circular which says that it is not required to file return in case of a nil return....also sec 70 requires assessee to file return who is liable to pay serv tax...moreover assessee definition says all those persons who are liable to pay serv tax...in this case as there was no liab...there was no requirement to file a return...

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