TaxTMI 
TaxTMI 
TaxTMI 
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
Submission of EXP-4 Service Tax Return under Notification No. 42/2012
sanjay gupta
Clarification on EXP-4 Service Tax Return: Filing needed for exports before March 1, 2015, per Notification 3/2015-ST. A query was raised regarding the necessity of filing the EXP-4 Service Tax Return by April 15, 2015, following Notification 3/2015-ST. The response clarified that if exports occurred before March 1, 2015, the EXP-4 return must be filed for that period. However, for exports on or after March 1, 2015, filing the EXP-4 return is unnecessary because Notification 42/2012-CE was rescinded. This change was due to amendments in the 2014-15 Budget, which altered the definition of 'intermediary' and affected the taxable status of services provided by agents. (AI Summary)