Unaware & non receipt of st2

This query is : Resolved

Raj Kumar Saha (Querist)
Follow

30 September 2015 DEAR SIR,
I had applied for st1 through aces. but could not able to submit any documents.
now automated messages are coming and service tax no shown as active.
1. What I should do as I never started any business?

2. Is there any penalty levied on me in case non flling of service tax, as I had never received and never started business.

3. how can deparment issued st2 where there is no business entity, as they will be cancelled in case no docs submitted.
Please suggest.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

04 October 2015 You need to register with service tax only your total service provided exceeds 9 lacs.
As you have not started your business cancel the registration and register when service exceeds 9 lacs.
Service tax return has to be filed even there is no business when registered. Penalty can be waived for delay filing nil return.
As per the recent modification in service tax registration your registration will be active even if no documents are submitted.