https://www.taxtmi.com/caselaws?id=360673 The obligation to file ST-3 returns under the service tax regime applies only to a person liable to pay service tax for the relevant period. Where the assessee had not rendered taxable services and was not liable to service tax, the return-filing requirement could not be invoked, and late fee or penalty for non-filing could not be sustained. The reliance on a later-withdrawn circular did not alter this position. The levy of late fee or penalty was therefore set aside in favour of the assessee. en-us Tue, 08 May 2018 00:00:00 +0530 Wed, 17 Apr 2019 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360673 The obligation to file ST-3 returns under the service tax regime applies only to a person liable to pay service tax for the relevant period. Where the assessee had not rendered taxable services and was not liable to service tax, the return-filing requirement could not be invoked, and late fee or penalty for non-filing could not be sustained. The reliance on a later-withdrawn circular did not alter this position. The levy of late fee or penalty was therefore set aside in favour of the assessee. Case-Laws Service Tax Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360673