Long pending S.T return

[Asish Kumar Nath]

Sir,

We are proprietorship company having S.T registration since 20.01.2005 ( Reg. No.not based on Pan No.) and on 29.03.2005 we deposit S.T through TR-6. Since then we have not submitted any return and not collected any service tax. At present also we also not rendering any service . Now my question is.........

1 Can we regularise the Return? If yes, shall we submitted the return from 2005 half yearly or we just can submit the return for the 1st half of current year?

2. Are we aligible to take credit the S.T paid by us on account of Import , Clearing and handling charges, transport and courier, Telephone bills, Electricity Bills etc.

3. Is the S.T credit  Amount refundable?

Please help me in this regard.

AI Summary

Service tax return filing obligation: delayed returns can be regularised with penalties, and CENVAT credit requires filing and tax payment.
Registered service providers must file half yearly Form ST 3 returns if liable to service tax; those exempt by turnover may not be required to file. Outstanding returns can be regularised by filing and paying tax, but subjects to penalties. Input service taxes (import, transport, telecom, electricity etc.) may be claimed as CENVAT credit only after filing returns and paying applicable service tax; credit refunds are available generally only for export use per Cenvat Credit rules.