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

Guidance on Completing ST-3 Form: Fill Column F for Exemptions Under Notification No. 6/2005. A forum participant inquired about filling out the ST-3 form for service tax returns, specifically regarding the necessity of completing column F when claiming an exemption under Notification No. 6/2005. An expert responded that the gross amount received should be filled in column F(1)(i)(a), and any exempted value should be noted in column F(1)(i)(c). The original poster acknowledged the advice and mentioned a previous error in filing a nil return without claiming an exemption, despite providing services valued under 10 lakh, which did not require service tax payment.