We have raised one Errection and Commissioning Invoice in Sez Aurangabad and we have note collect Service Tax on this invoice. How can we submit data in ST-3 Return in Payable Service B1.8 or any other column.
Mitesh Shah
Manoj BG
(Tax Professional and in Service)
(1795 Points)
Replied 14 April 2015
Hi Mitesh,
Hope you have complied with conditions mentioned in Notf no. 12/2013-ST for not charging service tax on invoice to service receiver in SEZ like you need to get form A-2 from concerned SEZ unit duly certified by their Dy./Asst Commissioner of Central Excise. If not, you cannot claim exemption from service tax and need to pay to applicable service tax to government alongwith interest.
If you have complied with conditions mentioned under given notf. no., then mention the given notf no. in A11 sr no. of ST3 return excel template and also mention the service value on which you claimed exemption in Point no. B1.9 of ST3 return template.
Hope this solves your query.
Thanks and Regards,
Manoj B. Gavali
MURUGAN M.
(M.Com)
(36 Points)
Replied 14 April 2015
Manoj BG
(Tax Professional and in Service)
(1795 Points)
Replied 14 April 2015
Mr. Murugan,
Please post new topic under Income tax category for your question.
Thanks and Regards,
Manoj B. Gavali
CAclubindia
