Query regarding e filing of service tax return

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

Replies (2)

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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details