https://www.taxtmi.com/forum/issue?id=110965 Registered service-providers with turnover below the turnover-based exemption may either file a nil ST-3 return or rely on the exemption to avoid filing. Administrative guidance permits non-filing by persons not liable to pay service tax due to turnover exemption, while authorities may reduce or waive penalties where tax payable is nil and adequate reasons are presented. Where turnover remains consistently below the small-assessee threshold, surrendering the registration certificate is a contemplated compliance option. en-us Tue, 27 Sep 2016 10:52:48 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110965 Registered service-providers with turnover below the turnover-based exemption may either file a nil ST-3 return or rely on the exemption to avoid filing. Administrative guidance permits non-filing by persons not liable to pay service tax due to turnover exemption, while authorities may reduce or waive penalties where tax payable is nil and adequate reasons are presented. Where turnover remains consistently below the small-assessee threshold, surrendering the registration certificate is a contemplated compliance option. Discussion-Forum Service Tax Tue, 27 Sep 2016 10:52:48 +0530 https://www.taxtmi.com/forum/issue?id=110965