if, in case transporter is not liable to pay service tax, should he file st return in form st-3 or not???
pls rply...
Swetha Rani
(Student CA Final )
(84 Points)
Replied 22 November 2012
Every assesse registered with service tax dept must file return. If there is no taxable service provided in a quater or taxable service does not exceed Rs 10 lakhs then no service tax is required to be collected and need not to be paid as such. In such case a nil return must be filed by the assesse.
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