Help on Service Tax

Every person liable to pay service tax has to submit half yearly return in form ST-3 in triplicate within 25 days of the end of the half-year, as per rule 7 of Service Tax Rules, 1994 read with section 70(1) of Finance Act, 1994.

Similarly, Input Service distributor is also required to file half yearly return, even if he is not liable to pay service tax.