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2013 (1) TMI 245 - AT - Service TaxConstruction in respect of commercial or industrial building and civil structure services - appellants filed Six 'nil' returns in ST-3 form for the period September, 2005 to March, 2008 on 18/11/2008 - late fees on belated returns - Held that:- As the appellant were registered with the Service Tax Department for providing taxable services & during the period April 2005 to March, 2008 have not provided any service and also they have not filed any returns with the Department filling six ST-3 nil Returns belatedly on 18/11/2008. In view of the circular dated 23/8/2007 in the event no service is rendered by the service provider, there is no requirement to file ST-3 Return. Besides as per Rule 7C of the Service Tax Rule, in the event 'nil' returns are filed, the assessing officer had the discretion to waive the late fees for filing the ST-3 Returns. Thus it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the Nil Returns filed during the period April, 2005 to March, 2008 - the appeals filed by the Appellants are hereby allowed.
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