Can a service tax officer has power to waive the late fees on NIl Service Tax Return?



If the Nil Service Tax return is to be filed w.e.f. 2004 & the assesse is a Road Transporter

Can a service tax officer has power to waive the late fees on NIl Service Tax Return?
Rate these answers

3 Replies to “Can a service tax officer has power to waive the late fees on NIl Service Tax Return?”


  1. First of all there is no requirment of filling NIL return as this is clearly mentoned in the Master Circullar that there is no need to file return where there is no taxable service. Further no officer is authorized to waive any late fee. Unofficilly he can ingore but not waive. No authority has been provided in the act. In this regard you may call assessee help line whose no is mentioned on web site http://www.aces.gov.in


  2. The return is required to be filed by the stipulated date Delay in filing of return attracts late fee. The late fee presently prescribed vide rule 7C of the Rules, is (a) Rs 500 for delay upto 15 days; (b) Rs 1000 for delay between 15 days and 30 days; and (c) Rs 1000 plus Rs 100 per day beyond 30 days, till the filing of return, not exceeding Rs 2000/-.

    Hence max penalty for late filing is Rs2000/-

    However proviso to Rule 7 reads:

    Provided also that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty

    Hence you may file Nil return and give sufficient and plausible reason for late filing and pray for waiver of penalty





Leave a Reply

Your email address will not be published. Required fields are marked *