No Need to file Service Tax return (ST-3) when no service is rendered during the relevant period and even not required to opt for VCES https://www.taxtmi.com/article/detailed?id=5231 Persons not liable to pay service tax for a period (including by exemption or turnover threshold) are not required to file ST-3 returns, and where the gross amount of service tax payable is nil the Central Excise officer may, if satisfied there is sufficient reason for not filing, reduce or waive late filing fees; voluntary settlement schemes apply only to actual tax dues and do not cover mere non-filing when no tax is payable. en-us Mon, 12 Aug 2013 09:03:58 +0530 Mon, 12 Aug 2013 09:03:58 +0530 TaxTMI RSS Generator No Need to file Service Tax return (ST-3) when no service is rendered during the relevant period and even not required to opt for VCES https://www.taxtmi.com/article/detailed?id=5231 Persons not liable to pay service tax for a period (including by exemption or turnover threshold) are not required to file ST-3 returns, and where the gross amount of service tax payable is nil the Central Excise officer may, if satisfied there is sufficient reason for not filing, reduce or waive late filing fees; voluntary settlement schemes apply only to actual tax dues and do not cover mere non-filing when no tax is payable. Articles Service Tax Mon, 12 Aug 2013 09:03:58 +0530 https://www.taxtmi.com/article/detailed?id=5231