Filing of Form Exp - 4

[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

AI Summary

Filing Form EXP-4 for Service Tax Exemption Under Notification 042/2012-S.T. Required Every Six Months, Even if NIL. A user inquired whether filing Form EXP-4 for service tax exemption under Notification No. 042/2012-S.T. is mandatory if no taxable service was received from foreign agents during a specific period. An expert clarified that Form EXP-4 must be filed every six months if the exemption is availed. Another expert suggested that filing might be necessary regardless of service receipt, advising the user to file a NIL EXP-4 to avoid complications. The user confirmed filing the NIL EXP-4 on time, and the expert wished them well.