Service tax return

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 .

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.

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.