TaxTMI 
TaxTMI 
TaxTMI 
Dear experts,
One of my client has received notice for non filing of ST 3 return for the period 10/2017.
Can you please cite relevant authority repealing Finance Act 1994, so that the notice can be replied effectively.
Thank you.
Shyam
Service tax Return
Shyam Naik
Notice for ST-3 Return Filing Challenged Using Sections 173 and 174 of CGST Act, 2017; Review Period Advised. A client received a notice for not filing the ST-3 return for October 2017. An expert responded, citing Sections 173 and 174 of the Central Goods and Services Tax Act, 2017, which repealed Chapter V of the Finance Act, 1994, effective from July 1, 2017. This implies that filing a service tax return for October 2017 is unnecessary unless it pertains to a period before the GST implementation. The expert suggests reviewing the notice to determine the specific period mentioned. (AI Summary)