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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Turnover-based exemption from service tax means exempt providers need not file ST-3 returns and should deregister.</h1> Filing obligation for ST-3 returns applies only to persons liable to pay service tax; by definition an assessee is a person so liable. Service providers not liable due to the turnover-based exemption are not required to file ST-3 returns and are advised to seek deregistration to avoid show cause notices.

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