TaxTMI 
TaxTMI 
WHETHER IS IT MANDATORY TO FILE NIL RETURN?
non filing of service tax return
18 Feb 2014 
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Nil service return requirement: discretion to waive late-filing fees when no services were rendered under service tax rules.
The Board Circular No.97/8/07-ST states that when no service is rendered there is no requirement to file ST-3 returns. Rule 7C of the Service Tax Rules imposes late fees for delayed ST-3 filings but contains a proviso allowing the assessing officer discretion to waive late fees; therefore, where nil returns are filed belatedly despite no services having been rendered, the assessing authority may waive late-filing charges. (AI Summary)
The Board Circular No.97/8/07-ST states that when no service is rendered there is no requirement to file ST-3 returns. Rule 7C of the Service Tax Rules imposes late fees for delayed ST-3 filings but contains a proviso allowing the assessing officer discretion to waive late fees; therefore, where nil returns are filed belatedly despite no services having been rendered, the assessing authority may waive late-filing charges. (AI Summary)