Every assesse who has registered for Service tax is required to file Service tax return on a half yearly basis. Irrespective of whether the assesse has provided taxable services or not, he/she has to file Service tax returns.
Due Date of Service Tax Payment & Return FY 2016-17: 25th October 2016
Period & Service tax return due date
April 2016-September 2016 - 25th October 2016
October 2016-March 2017 - 25th April 2017
If the Service tax return is not filed within the due date there would be late fees/ penalties.