Submission of EXP-4 Service Tax Return under Notification No. 42/2012

[Guest]

Dear Sir,

After noti 3/2015 ST, is it compulsory to file EXP 4 return on or before 15.04.2015?

Kindly reply

Thanks

S Gupta

[Rajagopalan Ranganathan]

Sir

If the export is effected before 1.3.2015 then for period prior to 1.3.2015 you have to file Exp-4 return. In respect of exports effected on or after 1.3.2015 Exp-4 return need not be filed since Notification 42/2012-CE is rescinded with effect from 1.3.2015. Notification 42/2012-CE is rescinded for the reason this exemption become redundant in view of the amendments made in law in the Budget 2014-15, in the definition of "intermediary" in the Place of Provision of Service rules, making the place of provision of a service provided by such agents as outside the taxable territory.

AI Summary

EXP-4 filing requirement: returns still required for exports before rescission, not required for exports after rescission. Exports effected before the rescission require filing the EXP 4 service tax return for the relevant prior periods; exports effected on or after the rescission do not require EXP 4 filing because Notification 42/2012 CE was rescinded after an amendment to the definition of Intermediary in the Place of Provision of Services rules, which treats such services as having their place of provision outside the taxable territory.