9911796707
TMI Blog2013 (1) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise (Appeals), Kolkata. 2. Briefly stated facts of the case are that the applicants are engaged in providing the taxable services under the category of 'construction in respect of commercial or industrial building and civil structure services'. For rendering the said services, the Appellants were registered with the Service Tax Department. The appellants had filed Six 'nil' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts had submitted that in view of the circular No. 97/8/07-ST dated 23/8/07, they were not supposed to file half yearly returns in ST-3 form as the liability to pay service tax during the said period was nil. She has further submitted that during the period they have not provided any service and hence there was no liability to pay service tax. However, as a matter of abundant precaution, they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve not provided any service and also they have not filed any returns with the Department. They have filed six ST-3 nil Returns belatedly on 18/11/2008. I agree with the Ld. Advocate that 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. The Ld. A.R. could not produce anything contrary to the said circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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