Service tax return of business auxilary service

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ppjoshi (Querist)

17 April 2012 sir,
my friend have service tax no under head of business auxilary service
the service is DTH recharge service of videocon
when we pay 1 lacs to vedeocoan distrubuter than they give us 105263/- ( 95000+10.23% tax+5263 commission )
on the bill of videocon distributors clear saw that
" you are not claim of service tax credit"

now my question is that
1 - how i am file st3 Return ?
2 - can i file nil return ?
3 - Total Turnover is @ 15 lacs for the year of 2011-12
4 - we have got 5.26% commission on this basic value of 15 lacs and passed 3 % to retailers

sir, pl advice to what can i do for file this about ST-3 Return
Regards
joshi pp

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)

17 April 2012 As I understand from the query, you are a commision agent and You receive commission @ 5.26% on gross turnover. Therefore, your actual gross receipts will be only portionof commission received by You, Amount of Rs. 15 Lac is not your income and will not included in gross receipts while paying service tax and filing servic e tax returns.

Your Gross receipts: 78900/-
You are not required pay service tax (upto Rs. 10 Lac)and also not required to file service tax return.

But If you have got registered yourself with service tax department, then you can file Nil Return.

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