Return filling case

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garima (Querist)
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09 June 2015 IN CASE OF RCM IF SERVICE RECEIVER IS LIABLE TO PAY 100% SERVICE TAX THEN SERVICE PROVIDER IS REQUIRED TO FILE ST-3 OR NOT ?

JUGAL PATEL

JUGAL PATEL (Expert)
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09 June 2015 If the service provider is having service tax registration then he should file ST-3

garima

garima (Querist)
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10 June 2015 is there any section or circular which can more clarify this?

JUGAL PATEL

JUGAL PATEL (Expert)
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10 June 2015 It is mandatory under service tax to file ST-3

garima

garima (Querist)
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11 June 2015 Sir but its clearly written in circular no. 97/2007 that a person who is liable to pay service tax has to file service tax return

JUGAL PATEL

JUGAL PATEL (Expert)
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11 June 2015 But there may be case for e.g. Rent a cab service suppose the service provider is providing service to individual then he is liable to pay service tax so he get registered under service tax now he has got contract of company pvt ltd so he is only providing service to company now he is not liable to pay service tax but as he is already registered so he need to file nil return all the time otherwise he need to surrender service tax number

garima

garima (Querist)
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12 June 2015 so, sir is there any section which can clarify me regarding all this concept of filing nil return

garima

garima (Querist)
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12 June 2015 Thankyou sir, but is there any section which can further clarify me regarding all this concept of filing nil return

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