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
21 Sep 2018 
1 Reply 
872 Views Asked by
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Sections 173 and 174 of the Central Goods and Services Tax Act, 2017 repealed Chapter V of the Finance Act, 1994 from the date GST provisions commenced, removing the statutory basis for post GST service tax returns; therefore an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. (AI Summary)
Sections 173 and 174 of the Central Goods and Services Tax Act, 2017 repealed Chapter V of the Finance Act, 1994 from the date GST provisions commenced, removing the statutory basis for post GST service tax returns; therefore an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. (AI Summary)