TaxTMI 
TaxTMI 
I request for your valuable views on a situation. Now lots of assesses get registration under Service Tax (either due to ignorance, due to misguidance of professionals or for other reasons) & their gross receipt is less than ₹ 10 Lacs. As they are registered, they are required to submit ST-3. My question is whether there is any way / provision by which in ST-3 return they can simply mention that they are eligible for exemption vide Not.No 33/2012 & not required to fill up financial details ?
ST-3 return
27 Sep 2016 
5 Replies 
1326 Views Asked by
Service tax return obligation: registered taxpayers below the turnover threshold may file nil returns or rely on exemption instead.
Registered service-providers with turnover below the turnover-based exemption may either file a nil ST-3 return or rely on the exemption to avoid filing. Administrative guidance permits non-filing by persons not liable to pay service tax due to turnover exemption, while authorities may reduce or waive penalties where tax payable is nil and adequate reasons are presented. Where turnover remains consistently below the small-assessee threshold, surrendering the registration certificate is a contemplated compliance option. (AI Summary)
Registered service-providers with turnover below the turnover-based exemption may either file a nil ST-3 return or rely on the exemption to avoid filing. Administrative guidance permits non-filing by persons not liable to pay service tax due to turnover exemption, while authorities may reduce or waive penalties where tax payable is nil and adequate reasons are presented. Where turnover remains consistently below the small-assessee threshold, surrendering the registration certificate is a contemplated compliance option. (AI Summary)