APPLY OF AMNESTY SCHEME FOR NON-FILERS AND STOP FILERS

[S.C. WADHWA]

WE ARE SERVICE PROVIDER OF RENTING OF IMMOVABLE PROPERTY SINCE 1.10.2007. NO SERVICE TAX RECEIVED FROM TENANT BECAUSE DUE TO ONE CLAUSE WHICH WAS MENTIONED IN RENT AGREEMENT WHICH WAS EXECUTED MUCH BEFORE LEVY OF SERVICE TAX THAT' RENT IS INCLUSIVE OF ALL TAXES AT PRESENT AS WELLAS IN FUTURE'. WE PAID SERVICE TAX TILL 30.6.08 AND FILED S.T.RETURN ALSO. AND LATERON STOP PAYMENT AS WELLAS FILING OF RETURN.AFTER THE RECEIPT OF SUPREME COURT JUDGEMENT IN CASE OF RETAILERS, WE PAID SERVICE TAX WITHOUT INTEREST AND PENALTY FOR THE YEAR 2008-09 AND 2011-12 BUT NO RETURN WAS FILED. WE HAVE YET TO PAY S.TAX FOR THE YEAR 2009-10 AND 2010-11. BUT WE ARE NOW PAYING S.TAX  FROM 1.4.12 ONWARD REGULARLY AND HAVE ALSO FILED RETURN FOR THE QUARTER ENDING 30.6.12.TILL NOW WE HAVE NOT RECEIVED ANY NOTICE FROM DEPTT. PLEASE ADVISE.

REGARDS,

WADHWA

 

NOW OUR QUERY IS THAT WHETHER WE GET IMMUNITY FROM PENALTY AND INTEREST UNDER THE SCHEME OR NOT.

AI Summary

Service Provider Seeks Amnesty for Unpaid Taxes, Faces Penalties Despite Compliance Since 2012; Missed 2011 Scheme Opportunity A service provider of renting immovable property since October 2007 inquires about immunity from penalties and interest under an amnesty scheme for non-filers and stop filers. They initially paid service tax until June 2008, stopped payments, and later resumed after a Supreme Court judgment, paying taxes for 2008-09 and 2011-12 without filing returns. They have been compliant since April 2012 but have not received any notices from the department. A response suggests that maximum penalties may apply, and notes a missed opportunity to benefit from a 2011 scheme for service tax payment.