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    <title>Non filers of ST-3 Returns.</title>
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    <description>Registration under the Service Tax regime requires filing prescribed returns even when no taxable services are rendered; officers may reduce or waive penalties for non-filing where gross tax payable is nil and satisfactory reasons are shown. Surrender of registration must be filed online via ACES and followed by submission to the jurisdictional registration cell of a signed printout plus Profit &amp; Loss accounts and Balance Sheet or, alternatively, Income Tax Returns or other corroborative evidence such as bank statements to verify the claim.</description>
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      <description>Registration under the Service Tax regime requires filing prescribed returns even when no taxable services are rendered; officers may reduce or waive penalties for non-filing where gross tax payable is nil and satisfactory reasons are shown. Surrender of registration must be filed online via ACES and followed by submission to the jurisdictional registration cell of a signed printout plus Profit &amp; Loss accounts and Balance Sheet or, alternatively, Income Tax Returns or other corroborative evidence such as bank statements to verify the claim.</description>
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