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
13 Apr 2015 
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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periods; exports effected on or after the rescission do not require EXP 4 filing because Notification 42/2012 CE was rescinded after an amendment to the definition of Intermediary in the Place of Provision of Services rules, which treats such services as having their place of provision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. (AI Summary)
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periods; exports effected on or after the rescission do not require EXP 4 filing because Notification 42/2012 CE was rescinded after an amendment to the definition of Intermediary in the Place of Provision of Services rules, which treats such services as having their place of provision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. (AI Summary)