Service tax Return

[Shyam Naik]

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

[DR.MARIAPPAN GOVINDARAJAN]

Section 173 and 174 of the Central Goods and Services Tax Act, 2017 repealed the Chapter V of Finance Act, 1994 with effect from 01.07.2017 i.e., the date from which the provisions of CGST came into force. Therefore filing of return for service tax for the period 10/2017 may not arise. It may be related to the period previous to the GST period. The show cause notice may be seen for which period the return is mentioned?

AI Summary

Repeal of service tax provisions halts obligation to file ST 3 for post GST periods; verify notice period. Sections 173 and 174 of the Central Goods and Services Tax Act, 2017 repealed Chapter V of the Finance Act, 1994 from the date GST provisions commenced, removing the statutory basis for post GST service tax returns; therefore an obligation to file an ST 3 return ordinarily will not arise for periods wholly after that commencement. If a notice alleges non filing, the notice period must be checked to determine whether it relates to a pre GST period when service tax filing remained due.