Service Tax - No Need to file Service Tax return (ST-3) when no service is rendered during the relevant period and even not required to opt for VCES

Dear Professional Colleague, No Need to file Service Tax return (ST-3) when no service is rendered during the relevant period and even not required to opt for VCES We are sharing with you an important judgement of the Hon rsquo ble Kolkata Tribunal i - Service Tax.................