Service tax return

[Guest]

In the Service tax return ST-3 form column F gross amount received against service ,Is need to be filled ...... If i want to avail the exemption under  Notification No. 6/2005

[DR.MARIAPPAN GOVINDARAJAN]

Generally in case of output service provider Column F(1)(i)(a) - Gross amount received in money is neceswsarily to be filled.   If exemption is available under any Notification in column F(1)(i)(c) - Value on which service tax is exempted is to be filled.

[Guest]

Thanku so much for your reply sir , one thing more last time return filed nil and not mention exemption claim ie. by mistake we have shown to them no service provided but actually we have provided the service but less than 10 lakh and therfore no service tax paid.

AI Summary

Service tax reporting: disclose gross receipts and record exempted value under applicable notification in the ST-3 return. The ST-3 return requires entry of gross amount received in Column F(1)(i)(a) and, where a notification-based exemption applies, the value exempted must be entered in Column F(1)(i)(c); accurate disclosure is necessary even when services are below the taxable threshold and no tax is payable.