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Negative list in service tax

jyoti (ACCOUNTANT) (201 Points)

26 November 2012

we are an export company and come under negative list of service tax... we want to do get service tax number

while making registration the form consist a column where we have to check the box which is " service other than negative list" which is the only option available... shall we proceed with the same...

plz help

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7 Replies

CA Ganesh Prasad (Chartered Accountant) (53 Points)
Replied 26 November 2012

Yes. Now it is Negative List Regime. Click On it and Procced.

If the department wishes to know what kind of service exactly for their database, they may approach or write a letter to the Assessee - For which a Formal Reply is enough.

Bhushan Ramani (Chartered Accountant) (105 Points)
Replied 26 November 2012

Agree with Mr. CA

jyoti (ACCOUNTANT) (201 Points)
Replied 27 November 2012

Thanks all,

i have proceeded, and viewed for ST-2 which also shows Service Other than in Negative List

is it the way certificate always show? how they will come to know that we are in negative list.

second thing is are we liable to file ST-3?

CA Ganesh Prasad (Chartered Accountant) (53 Points)
Replied 27 November 2012

Yes. The Certificate Shows the same like that.

Hope you have taken the print out of the same and got sign and seal of the Concerned departmental officer on the ST 2.

ST 3 is the half yearly return which you have to file.

Since you have got registered now - you have to file ST 3 Return for the period of October 2012 to March 2012. The Due date for the same is 25th April.

jyoti (ACCOUNTANT) (201 Points)
Replied 28 November 2012

thanks Ganesh, as if we are in negative list we are not charching any ST but we are paying to various parties... so can we claim it? another thing is that, is there any provision in ST-3 where i can show that we are in negative list...

satya (Executive Excise) (1839 Points)
Replied 28 November 2012

Dear Mam,

Please read circular no.165/16/2012 -ST, Dated: November 20, 2012,

Where registrations have been obtained under the descriptttion 'Service Other than in Negative List', the taxpayer should file amendment application online in ACES and opt for relevant descriptttion/s from the list of 120 descriptttions of services given in the Annexure.