An assessee has been Registered for Service Tax in March 2013 at the time of commencement of business i.e. his value of Service was zero at the time registration. He has provided Services worth Rs, 3 Lakhs but not charged Service Tax because the value of service is less than Rs. 10 Lakhs (Notification 33/2012). My doubts are as follows.
- I have downloaded the e-filing utility. Should the amount of Rs. 3 Lakh be entered anywhere in the form, as we have to enter Taxable Service only??
- Can the return be filed by leaving all amount columns blank and selecting Notification No. 33/2012 in the Exemption List?
- After login on ACES website and selecting Fill ST-3, it says No Return is to be filed by the assessee. Why is it saying so??
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