hello friends,
as we know with effect from 1-4-2010 it is mandatory for a service provider to file a service tax return through e filing if he has paid Rs. 10 lakh or more of service tax including the service tax paid by utilisation of cenvat credit.
please someone clarify me with a small example what does the words "including the service tax paid by utilisation of cenvat credit" mean here????
thanking in anticipation
Suppose service tax liability ----15L
paid from CCR -------------- ---- (7L)
paid through GAR-7-------------- (8L)
The nutshell is--service tax liability is relevant for determinng e- filing rather than mode of paymeent of d same....
Exactly as sumit said, It is
the Gross Service Tax Liability we have consider
In the above example Rs 15 lacs
CAclubindia
