FILLING OF ST -3

[BAL KRISHAN GARG]

Dear All Members ,

My client A is engaged in manufacturing of tyre moulds for tyre companies . He is also making  some Job Work on the old moulds send by their clients relating to some modification and billing as Job Work Charges . He had taken Service Tax Regn.3 years ago before engaging me . My question is whether the Job Work Charges amount which is below 10 Lacs in a year is to be mentioned in the ST-3 as a gross and then basic deduction amount is to be shown or NIL to be filled up  ?

Further whether he should surrender his Service Tax Registration No. as his total gross receipts from the above Job Charges is much lower of even 9 Lacs .

Whether his nature of work will cover under Business Auxillary Servies ?

Please give me a note on clarification on the above .

Thanking You

BAL KRISHAN GARG

[CASeetharaman KC]

If the value of services is below 9 lakhs then there is no need to continue with the Registration. The same can be surrendered, but the issue here is if registration was taken earlier why was it taken in the first place and then were ST-3 Returns filed regularly after taking the registration? Has the assessee ever paid any service tax?

AI Summary

Client Questions Service Tax Registration and Reporting for Job Work Charges Under 10 Lakhs; Possible Business Auxiliary Services. A client engaged in manufacturing and job work for tyre moulds is questioning whether job work charges below 10 lakhs should be reported in the ST-3 form and if the service tax registration should be surrendered, given that the total receipts are under 9 lakhs. The reply suggests that if services are below 9 lakhs, registration can be surrendered. However, questions arise about the initial need for registration and whether ST-3 returns were filed regularly or any service tax was paid. The nature of the work possibly falls under Business Auxiliary Services.