Service tax return

[Guest]

my client is distrubutor for reliance communication ltd. RELIANC COMMUNICATION LTD CHARGE SERVICE TAX ON MRP. WE ARE NOT CHARGING SERVICE TAX FROM THE CUSTOMERS SEPARTELY. WE HAVE TAKEN SERVICE TAX REGISTRATION AS PER RELIANCE COMMUNICATION LTD DIRECTION. SHOULD WE SHOW OUR SALE TO CUSTOMERS IN SERVICE TAX RETURN ON WHICH WE HAVE NOT CHARGED ANY SERVICE TAX SEPARTELY. IF YES THEN AGAINST WHICH COLUMN OF FORM ST-3 SHOULD IT SHOWN.

AI Summary

Telecom distributor's sales not taxed; commissions on promotions are. Trading activity excluded from ST-3 return. A distributor for a telecommunications company inquired about whether to include sales on which no separate service tax was charged in their service tax return. The company charges service tax on the maximum retail price, and the distributor has registered for service tax as instructed by the company. The response clarified that no service tax applies to the sale of products like SIM cards or coupons. However, service tax is applicable on commissions earned from business promotions. The trading activity amount does not need to be shown in the ST-3 return, as there is no relevant column for it.