Filing of Form Exp - 4

[Asked by Guest]

Dear Sir/Madam,

 Is filing of Form Exp - 4 for exemption of service tax under Notification No. 042/2012-S.T. dated 29^th June, 2012  in respect of services provided by a commission agent located outside india and have used the same for export of goods, compulsory even if no taxable service received for foreign agents during a period (a particular half year)?

Thanks

[Mahir S]

Please refer to clause (c) of the said notification which is as under :

(c) the exporter availing the exemption shall file the return in Form EXP4, every six months of the financial year, within fifteen days of the completion of the said six months;

Form EXP - 4 Return is to be filed only for the relevant six months period, wherein the exemption benefit under the said notification has been availed by the exporter. 

 

[Brijesh Verma]

Dear Ms. Varsha,

With due regards to my Ld. friend Naveed, I would take the opportunity to add that there is a fair possibility that the department takes note of the exemption notification in its entirety. As a consequence the department may very well argue that once EXP 3 has been filed that means you have opted for availing the exemption and the condition mentioned in clause (c) no where contemplates that the exporter who has liability in a particular period of six months is only liable to file EXP4. 

What I mean to communicate is that while seeing the whole notification together one might reach to a conclusion that filing of EXP4 is indispensable.

I would suggest that if you still have 2 days i.e. Monday 14th and Tuesday 15th October 2013 to file EXP4 for April 2013 to Sep 2013, why dont you opt for filing a NIL EXP4.

Take your best professional Judgment !!!

Regards

CA. Brijesh Verma

9897057757

 

 

Dear Sir,

Thanks for your above reply..

We have filed NIL EXP-4 on time.

[Brijesh Verma]

Ok .... All the best !!!

AI Summary

Filing obligation for Form EXP-4: periodic return may be required even when no taxable foreign agent services; file NIL if unsure.
The notification requires exporters availing the exemption to file a return in Form EXP-4 every six months, but the filing obligation is limited to those six month periods in which the exporter has availed the exemption; because the department may expect filing once the exemption is invoked, filing a nil EXP-4 is a prudent compliance step where no taxable foreign agent services arose.