Service tax-late fee

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 January 2014 Dear Expert
......NIL RETURN Filed on annual basis on 10/2011 for 2011-12. Again NIL RETURN filed on 2/2013 for 10/2011 to 3/2012 & 4/2012 to 9/2012. Then surrendered the RC. A letter came from our range office for late fee of Rs. 5,900/= for 79 days (02/2013 (-) 11/2012).
Whether I have to pay late fee any solution.
Thanks in advance. Experts.

CA Vikas Acharya

CA Vikas Acharya (Expert)
Follow

06 January 2014 for late fee on NIL return there is a provision under RULE 7C of service tax rules that if the return is for NIL ST payable CEO may ON BEING SATISFIED (try best way possible) that there is a sufficient reason for not filing the return, REDUCE OR WAIVE the late fee

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

06 January 2014 Thanks expert.
As a sole proprietor, I have to request the Superintendent of Central Excise in person or in application.
Thanks in advance

Upgrade to CAclubindia Pro. Subscribe Now!

CA Vikas Acharya

CA Vikas Acharya (Expert)
Follow

06 January 2014 better way in person

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

06 January 2014 Thanks expert
Regards
Happy New Year