Service tax return
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
29 January 2015
One of my clients has taken service tax registration no., even though his turnover of taxable services is below thresh hold limit (i.e. below Rs.9 lacs)
Accordingly he is not charging service tax.
Now my question is, is it compulsory for him to file service tax return ?
Accordingly he is not charging service tax.
Now my question is, is it compulsory for him to file service tax return ?
29 January 2015
the ans is no need to file st-3 as he is not liable (as per law) to charge servcie tax.
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29 January 2015
As per Rule 7 of Service Tax Rules 1994,
(1)Every assessee shall submit a half yearly return in From ‘ST-3’ or ‘ST-3A’, as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.
(2) Every assessee shall submit the half yearly return by the 25th of the month following the particular half-year.
It means that though assessee is not liable for payment of service tax still he is liable for Service tax return. Nowhere it is written that return should be filed only when assessee is liable for payment of tax or having taxable receipt.
Assessee is required to file NIL return though he is not liable for payment of Service tax.
(1)Every assessee shall submit a half yearly return in From ‘ST-3’ or ‘ST-3A’, as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.
(2) Every assessee shall submit the half yearly return by the 25th of the month following the particular half-year.
It means that though assessee is not liable for payment of service tax still he is liable for Service tax return. Nowhere it is written that return should be filed only when assessee is liable for payment of tax or having taxable receipt.
Assessee is required to file NIL return though he is not liable for payment of Service tax.
29 January 2015
http://taxguru.in/income-tax/nil-service-tax-return-vces-penalty-late-filing-service-rendered.html
29 January 2015
Bhai, the given case law is saying that no penalty on belated NIL return. It is not saying that assessee should not file service tax return.
Hon'ble Tribunal saying that late fee/penalty should not be imposed on belated NIL return. They are not saying that ser tax return should not be filed.
Please go through the link once given by you and read the entire case law again.
Hon'ble Tribunal saying that late fee/penalty should not be imposed on belated NIL return. They are not saying that ser tax return should not be filed.
Please go through the link once given by you and read the entire case law again.
29 January 2015
Section 77/Rule 7C is for penalty on non filing of service tax return.
Penalty comes if no service tax return is filed, but here question is whether it is compulsary to file NIL return.
Refer Rule 7 of Service tax rules 1994 and then refer Rule 7C of Service tax rules 1994
Penalty comes if no service tax return is filed, but here question is whether it is compulsary to file NIL return.
Refer Rule 7 of Service tax rules 1994 and then refer Rule 7C of Service tax rules 1994
29 January 2015
Kindly refer Para 4.9 from the file whose link is given below. Hopefully things will be clear after this.
http://www.cbec.gov.in/resources//htdocs-servicetax/faq-29sept11.pdf
http://www.cbec.gov.in/resources//htdocs-servicetax/faq-29sept11.pdf
29 January 2015
ok agreed with sanjay gupta's point...pls file nil return.
02 February 2015
Also note - No penalty for late filing of Nil return. Citation: M/s SUCHAK MARKETING PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA (2013 (6) TMI 641 - CESTAT KOLKATA) Penalty for late filing of Nil return - Held that:- in view of the Boards Circular No.97/8/07-ST dated 23.08.2007, in the event, no service is rendered by the service provider, there is no requirement to file ST-3 Returns. - there is nothing contrary to that circular - as per Rule 7C of the Service Tax Rules, in the event, nil returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. In my view, it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant during the period April, 2005 to March, 2008. - Penalty dropped.
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