have to file file Nil service tax return when service is rendered . . But Nil service tax return not required when no service is rendered . . https://www.caclubindia.com/experts/for-return-filling-1402574.asp#.U7UBN_QW11Y . . remaining cases where u have rendered service u have to file service tax return
03 July 2014
find below write up useful says where no need to file service tax return . . http://taxclubindia.com/simple/2013-14/Nil%20service%20Tax%20return%20Not%20Mandatory.pdf