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of <h1>Exempt Entities Not Required to File ST.3 Returns Under Finance Act 1994; Deregistration Advised for Non-Liable Providers.</h1> The circular clarifies that individuals or entities exempt from paying service tax due to turnover-based exemptions are not required to file ST.3 returns. It advises exempted service providers to deregister, as service tax returns are mandated only for those liable to pay. This guidance is based on the Finance Act 1994 and Service Tax Rules 1994, which define an assessee as someone liable for service tax. The notice requests that this information be disseminated to all relevant trade and industry associations.
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