• Service tax return


I have a service tax registration since 2010. In first Two years i filed all my returns on time. Than due to some circumstances i stop giving my services and hence not raise any service tax bill to any client. 
I also not file any return to department. Some one told me that even if i have not received any service tax than also i have to file return.

It it so?
Is there any other compliance also which i should also follow.
Further what penal action can department can take for me
How can i settle all the matter so that no problem will occur in future.
Asked 3 years ago in Service Tax from Delhi, Delhi
As per your statement , it seems that you have stopped providing services and hence you are not liable to charge service tax consequently there is no collection of service tax .
hence in this you are not liable to file the service tax return . However  in this circumstances you should surrender your service tax registration . Further you have also give in writing to the department that you are no longer providing any services and not collecting any tax and hence not filed the return .
You should be able to prove through your bank statement or ITR that you are no longer providing the services .
Thus to conclude , please apply for surrender of service tax registration and  submit a written statement to the department about your present status and keep acknowledgment of that in order to defend yourself .
Prakash Sinha
CA, New Delhi Area, India
120 Answers
16 Consultations

4.9 on 5.0

You need to file returns even if you have No billing. NIL Return is also compulsory. You need to file returns.
The department can file impose penalty for non filing of return in your case.
You can settle the matter by applying for cancellation of service tax registration.
Pratik Anand
CA, New Delhi
6 Answers
1 Consultation

4.5 on 5.0

Firstly file nil returns for all the pending period and make it up-to-date . And if you are keen on discontinuing services 
then surrender your original certificate of registration to the department. You meet the Superintendent and explain the facts and close the file on the records of Department.
Vijay N. Kale
CA, Hyderabad
248 Answers
12 Consultations

4.9 on 5.0

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