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        Service Tax

        Service Tax - Issuance of Show Cause Notices for non-filing of returns - Reg. - A persons who are not liable to pay service tax (because of the turnover based exemption) are also not required to file ST.3 returns

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        Turnover-based exemption from service tax means exempt providers need not file ST-3 returns and should deregister. 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.
                          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.

                                Turnover-based exemption from service tax means exempt providers need not file ST-3 returns and should deregister.

                                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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