Dear All
I am registered assessee of service tax. After exemption of notification 6/2005 for turnover based exemption I have not filed ST-3 return since last 4 years. According to experts I have to file return because I have service tax no.
I want to draw attention on following circular para no. 6.1 last line. I need your views whether I am required to file ST-3 or not.
https://www.servicetax.gov.in/circular/st-circular07/st_circ_97-2k7.htm
Thanks & Regards
Shripal
A NIL return is required to be filed except in following case
assessee who has obtained service tax registration in view of Rule 3(2) of Service Tax (Registration of Special Category of Persons) Rules, 2005 is not required to file half yearly service tax return till he is not liable to pay service tax.
CA Shriniwas Khadloya
What is the meaning of following line in the circular para 6.1
"Persons who are not liable to pay service tax (because of an exemption including turnover based exemption), are not required to file ST-3 return. "
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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