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VARIOUS REQUIREMENTS, for Deemed Conveyance: a) Duly Registered & Stamp duty paid, Sale-Purchase Agreement, of all members. b) Documents about the plot of land from the Tahsildar /Collectors office c) Sanctioned Documents from Municipal authorities d) Relevant documents of the Society, Balance sheets, Resolutions and so on ….
Persons who are not liable to pay service tax (because of an exemption including turnover based exemption), are not required to file ST-3 return in terms of Circular No.97/8/07-ST dated August 23, 2007 and cited judgement. Even if service tax return is filed late/ failed to file return – No Penalty in terms of Rule 7C of the STR. For Nil return Assessee is not even required to opt for VCES.
Section 3(38) of General Clauses Act 1897 defines ‘offence’ as ‘any act or omission made punishable by any law for the time being in force’. Section 2(n) of Criminal Procedure Code 1973 (‘CrPC’) also defines ‘offence’ similarly.
