'M/S X Pvt Ltd' a manufacturing company. It is utilising the service tax input while paying excise duty on manufactured products.
Is it mandatory to file service tax return as they are not service providers?
Learner (Student) (409 Points)
11 September 2014'M/S X Pvt Ltd' a manufacturing company. It is utilising the service tax input while paying excise duty on manufactured products.
Is it mandatory to file service tax return as they are not service providers?
In my opinion,
Please refer to M/s. Suchak Mkt. Pvt. Ltd. Vs. Comm. of Service Tax [2013 (6) TMI 641] - Kolkatta Tribunal judgement, where it states that there is no need to file a service tax return if the entity has not provided any services or when the entity is exempted from output by way of an exemption.
Hope it helped.
Regards
Sourabh Katiyar
(-)
(95 Points)
Replied 12 September 2014
there is no need to file the ST-3 in this case. as it is already filing the Excise return and utilising the S.tax input in that return.
Roopesh Gangisetty
(Article trainee)
(176 Points)
Replied 12 September 2014
Agreed with Sourabh and Bhatt
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