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APPLY OF AMNESTY SCHEME FOR NON-FILERS AND STOP FILERS - Service Tax

#1 Issue Id: - 5424
Dated: 15-3-2013
By:- S.C. WADHWA
APPLY OF AMNESTY SCHEME FOR NON-FILERS AND STOP FILERS

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WE ARE SERVICE PROVIDER OF RENTING OF IMMOVABLE PROPERTY SINCE 1.10.2007. NO SERVICE TAX RECEIVED FROM TENANT BECAUSE DUE TO ONE CLAUSE WHICH WAS MENTIONED IN RENT AGREEMENT WHICH WAS EXECUTED MUCH BEFORE LEVY OF SERVICE TAX THAT" RENT IS INCLUSIVE OF ALL TAXES AT PRESENT AS WELLAS IN FUTURE". WE PAID SERVICE TAX TILL 30.6.08 AND FILED S.T.RETURN ALSO. AND LATERON STOP PAYMENT AS WELLAS FILING OF RETURN.AFTER THE RECEIPT OF SUPREME COURT JUDGEMENT IN CASE OF RETAILERS, WE PAID SERVICE TAX WITHOUT INTEREST AND PENALTY FOR THE YEAR 2008-09 AND 2011-12 BUT NO RETURN WAS FILED. WE HAVE YET TO PAY S.TAX FOR THE YEAR 2009-10 AND 2010-11. BUT WE ARE NOW PAYING S.TAX  FROM 1.4.12 ONWARD REGULARLY AND HAVE ALSO FILED RETURN FOR THE QUARTER ENDING 30.6.12.TILL NOW WE HAVE NOT RECEIVED ANY NOTICE FROM DEPTT. PLEASE ADVISE.

REGARDS,

WADHWA

 

NOW OUR QUERY IS THAT WHETHER WE GET IMMUNITY FROM PENALTY AND INTEREST UNDER THE SCHEME OR NOT.

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#2 Dated: 16-3-2013
By:- Pradeep Khatri

Maximum Penalty may be levied.

In the Budget, 2011 there was a scheme regarding payment of Service Tax within Six month from the date of Budget.  It seems that you have not availed that scheme.

 


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