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

AI Summary

Service tax registration may be surrendered if annual taxable services fall below threshold; verify past filings first.
The document asks whether job-work charges for tyre-mould modification must be shown in ST-3 (gross and deductions) and whether such services qualify as Business Auxiliary Services. The advisory response indicates that if the annual value of taxable services remains below the statutory threshold there is no need to continue Service Tax registration and it may be surrendered, while also noting the need to review why registration was taken and whether ST-3 returns were filed or service tax paid previously.