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Ashwani Kumar Mittal (Querist)

05 July 2013 How it can be substantiate that person having benefit of exemption notification 33/2013 is require to furnish ST-3 if he is not liable to pay service tax..

Please refer the section and its crux..

Ashwani kumar

CA Vikas Acharya

CA Vikas Acharya (Expert)

06 July 2013 ITS 33/2012
NEXT THING THOSE WHO TAKING BENEFIT OF SSP EXEMPTION MEANS NO NEED TO PAY TAX,, AND SIMPLY THEY DONT NEED TO FILE RETURN.

ONLY IN CASE WHERE REGISTRATION REQUIRED BUT NIL TAXABLE I.E, BETWEEN 9 LAC TO 10 LAC THEN THE SITUATION U MENTIONING CAN BE POSSIBLE
THAT TAKING BENEFIT OF 33/2012 BUT NEED TO FILE RETURN.

REASON: . Sub-section (2)1
of Section 70 stipulates that the person or class of persons, notified under
Section 69(2) shall also furnish a return in such form and in such manner and at such frequency as may be
prescribed.

Ashwani Kumar Mittal

Ashwani Kumar Mittal (Querist)

06 July 2013 Dear Vikas ji my question is basically this that if a person has taken registration under service tax having turnover 5,00,000(however not required to tax registration)Whether required to furnish the service tax return..?

Pls

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