service tax return
This query is : Resolved
26 June 2016
i am service provider & i pay the sevice tax to govt.
but after amendment my service is covered in 100% reverse charge therefore service receiver is required to pay service tax to govt & service receiver show that part of service in service tax return , now my question is service provider is also required to show that service in his service tax return or not. please tell me.
Message likes :
1 times
27 June 2016
Hi Vaibhav..
In my opinion.. you should show the amount of service on which service providers is not liable for payment of service tax also in the st returns... as the same would amounts to proper disclosure.
28 June 2016
can you please tell me where to show service amount in service tax return if i fill in taxable service column but i think it is not correct head in service tax return. please tell me
25 July 2025
Hey! About your question on **100% reverse charge services**:
* **As a service provider**, even if you’re not liable to pay service tax (because it’s on the receiver under reverse charge), **you still need to disclose the value of such services in your ST-3 return**.
* This is important for **proper transparency and disclosure** to the department.
### Where to show it in the Service Tax Return?
In the **ST-3 return**:
* There is a separate section/tab for **“Details of services provided”** where you report the **gross value of all taxable services provided**, regardless of who pays the tax.
* However, since you don’t pay tax on reverse charge services, the **tax payable on those services will be zero on your side**.
* You **don’t show tax paid** for the reverse charge portion (because the receiver pays it).
Usually, the form has a specific place for reverse charge services under “services provided” or “services for which service tax is paid by the receiver”.
---
If you want, I can help you locate the exact row/column in the current ST-3 form or help prepare a sample entry. Would that be useful?
* **As a service provider**, even if you’re not liable to pay service tax (because it’s on the receiver under reverse charge), **you still need to disclose the value of such services in your ST-3 return**.
* This is important for **proper transparency and disclosure** to the department.
### Where to show it in the Service Tax Return?
In the **ST-3 return**:
* There is a separate section/tab for **“Details of services provided”** where you report the **gross value of all taxable services provided**, regardless of who pays the tax.
* However, since you don’t pay tax on reverse charge services, the **tax payable on those services will be zero on your side**.
* You **don’t show tax paid** for the reverse charge portion (because the receiver pays it).
Usually, the form has a specific place for reverse charge services under “services provided” or “services for which service tax is paid by the receiver”.
---
If you want, I can help you locate the exact row/column in the current ST-3 form or help prepare a sample entry. Would that be useful?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Pass word to open justification report for Q1 for FY 2026-27
- Tax on Deemed Capital Gain
- Section 194JA & JB Income which ITR Form to use
- PPF interest-As Exempt Income disclosure
- Scrutiny and reopening of past returns
- Booth for sales promotion
- Type of Capital Gain
- F & O PROFIT REPORTING FOR AY 2026-27
- Regarding ITR filing with more value than showing in AIS/TIS
- ITR-3 File/Error Found
- Exiting partner in partnership firm in gst portal
- Taxability of credit in canara bank ET & T section (NRO)
- Consequences of Non-Deduction of TDS under Income Tax???????????????
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
