service tax retrun

This query is : Resolved

yogendr (Querist)
Follow

25 May 2010 This qtr(Apri-June10) i have no raised any service. It is mandatory for filling zero retunrn or not. pls suggest me.

If yes please write me specific law and section.

Shyam Lal Naik

Shyam Lal Naik (Expert)
Follow

25 May 2010 Return is submitted for half year and for a quarter.

In terms of Rule 7 of Service Tax Rules, 1994, every assessee shall submit half yearly return.

It does not provide that assessee having taxable turnover shall only file the return.

Message likes : 1 times

CA.Nikhil Gupta

CA.Nikhil Gupta (Expert)
Follow

25 May 2010 AGREE

Message likes : 1 times

Upgrade to CAclubindia Pro. Subscribe Now!

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
Follow

25 May 2010 Agree

yogendr

yogendr (Querist)
Follow

26 May 2010 Thank u Sir,

But one things as a TDS retrun is not a mandatory if you have not deducted a tds.

same here i have no charges/bill/raised any of service during the qtry then still it is nessary to file a zero service tax return or not.

Thansk with regards

Shyam Lal Naik

Shyam Lal Naik (Expert)
Follow

26 May 2010 So far TDS is concerned, it is a return for TDS deducted. If no deduction, no requirement to file.

However, Service tax return is to be filed by every assessee. A person does not cease to be an assessee for the reason that it does not have any transaction.