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Issue ID: 165
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Mentioning of Input and output services in Service tax Return

Date 25 Apr 2006
Replies1 Reply
Views 942 Views
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Service tax reporting does not require attachment of separate input and output service schedules beyond the prescribed return.
Details of input and output services are not required to be attached to the service tax return beyond the information prescribed in the return; the prescribed ST-3 form sets the extent of reporting and neither law nor the form mandates additional attachments of service-level details. (AI Summary)
IS si mention under law anywhere that detail of inout details need to be attached to the Service Tax Return
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Replied on Apr 26, 2006
1. No, there is no requirement in the law or ST-3 form to file the details of service tax other then as prescribed in the ST-3 form.
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