service tax return

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vaibhav (Querist)
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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.

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Vipin Garg

Vipin Garg (Expert)
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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.

vaibhav

vaibhav (Querist)
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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

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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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”.

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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?

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