Dear friends
A individual started a business as commission agent and got service tax registration during the month of august,2012. Whether he is required to file service tax return for the period april to september 2012? I heard that there s some changes taken place in the sevice tax provision.
W.E.F 1.7.2012 new rules (Negative List) are operational, hence you dont need to file return for April-12 to June-12. You should file return for July-12 to Sept-12. The Due date for July-12 to Sept-12 is not yet announced by the department.
Thanks
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