Service tax

This query is : Resolved

mohit agrawal (Querist)
Follow

27 January 2014 sir MY client was issued registeration certificate in 2004 and till date he has not filed service tax return since the limit was below 10 lakhs and therefore he is not liable to pay service tax.However ASSt.Commissioner has issued notice for non submission of return for a period of 2011-2012 and 2012-2013.Therefore,cLIENT wants to surrender registeration certificate.What is the process for surrender?Is it manadatory to file service tax return in this case?Further in case of Suchak marketing pvt ltd it has been clarified that nil return is not required to be filed.Can u please clear my doubt?what should I do

AVTAR SINGH

AVTAR SINGH (Expert)
Follow

27 January 2014 As per Circular No. 97/8/07-ST, dated 23-8-2007, if no service is rendered by service provider, there is no requirement to file ST-3 Returns. But in your case the services were provided which were below Rs.10 lakhs. In your case, Assessing Officer has discretion to waive late fees for filing NIL returns under Rule 7C and waive late fees.