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Section 173 and 174 of the Central Goods and Services Tax Act, 2017 repealed the Chapter V of Finance Act, 1994 with effect from 01.07.2017 i.e., the date from which the provisions of CGST came into force.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

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 An expert responded, citing Sections 173 and 174 of the Central Goods and Services Tax Act, 2017, which repealed Chapter V of the Finance Act, 1994, effective from July 1, 2017.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.