Service tax return (mandatory)

In my opinion,

Please refer to M/s. Suchak Mkt. Pvt. Ltd. Vs. Comm. of Service Tax [2013 (6) TMI 641] - Kolkatta Tribunal judgement, where it states that there is no need to file a service tax return if the entity has not provided any services or when the entity is exempted from output by way of an exemption.

Hope it helped.

Regards

there is no need to file the ST-3 in this case. as it is already filing the Excise return and utilising the S.tax input in that return.

Agreed with Sourabh and Bhatt

agree with above