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

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.