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Service provider in commercial construction

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(Querist)
20 February 2012 A firm is engaged in commercial construction activities and paying service tax 3.399% after cliaming abatement 67%. Now they got the contract for supplying labour in whcih service tax in 10.30%. Can they file combind return of two services i..e one in which they claim abatemnet and second in which no abatement is available ?
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CA Nikhil Jhanwar

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CA Nikhil Jhanwar (Expert)
20 February 2012 ST-3 return is filed for a particular service, even in case of abatement on some value, single return will be filed. Infact for all services single return is filed.
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