Small service provider

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Ashwani Kumar Mittal (Querist)

05 July 2013 Wheter small service provider is require to furnish ST-3 if there is no service tax liability arise because of exemption notification 33/2013...Please provide the answere as soon as possible.

Ashwani Kumar
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CA Priti Surana

CA Priti Surana (Expert)

05 July 2013 First of all a small service provider availing exemption under notification 33/2012, i.e. rs. 10 lacks, is not required to take registration under service tax.

Yet if he takes registration then he is required to file periodic returns in prescribed form.

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Jigar

Jigar (Expert)

05 July 2013 Ashwani, notification 33/2012 provides for the exemption from levy of service tax if your turnover is below Rs. 10 Lakh. This notification is issued in suppression of notification no. 6/2005, which provided for the exemption. It does not talk anything about filing of return.

You can take help of this notification in the initial years for non charging of Service Tax when your turnover has not crossed Rs. 10 Lakhs and you have not charged service tax on the amount but you have obtained service tax registration.

This does not absolve your liability of filing of service tax return.

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Ashwani Kumar Mittal

Ashwani Kumar Mittal (Querist)

05 July 2013 Dear priti and jigar but section 70 clearly provide that if assessee is liable to pay tax then it is mandatory to furnish return and in case of person notified under section 69(2) that means small service provider is require to furnish return if turnover exceed the specified limit....

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