https://www.taxtmi.com/forum/issue?id=106088 A registrant under the service tax regime must file the prescribed return as a nil return (Form ST-3 or ST-3A) when no taxable services are provided; tribunals have sometimes excused non filing or late filing of nil returns but filing on time is recommended. Delay or failure to file may attract penalty under Central Excise rules, while specific provisions allow officers to waive or reduce penalty in cases of nil liability. en-us Fri, 13 Sep 2013 12:24:55 +0530 Thu, 23 Jan 2025 15:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106088 A registrant under the service tax regime must file the prescribed return as a nil return (Form ST-3 or ST-3A) when no taxable services are provided; tribunals have sometimes excused non filing or late filing of nil returns but filing on time is recommended. Delay or failure to file may attract penalty under Central Excise rules, while specific provisions allow officers to waive or reduce penalty in cases of nil liability. Discussion-Forum Central Excise Fri, 13 Sep 2013 12:24:55 +0530 https://www.taxtmi.com/forum/issue?id=106088