Service tax return - Gross amount - exempted services

[Guest]

I have query on ST-3 return form . 1. Qus.1 . what will be considered as amount billed - gross , if i issue bill as 1000+122.4=1122.4 whether it will be 1122.4 or 1000 . qus.2 what we considered as ' Amount billed for exempted services other than export' . If my total taxable service is 250000 and i am claiming 4 lakh exemption limit , whether 250000 placed under this coloumn

[Surender Gupta]

The raw in "Amount Billed Gross" is total of subsequent four raws. In your case amount of Rs. 250000 will be shown in the raw "Amount Billed Gross" and "Amount billed for exempted services other than export".

AI Summary

Amount billed gross: equals the aggregate of the subsequent four return rows, including exempted services billed. The Amount Billed Gross entry on the ST-3 is the aggregate of the four subsequent return rows; therefore, a taxable receipt that qualifies for reporting as exempted services should be shown in both the Amount Billed Gross row and the Amount billed for exempted services other than export column, reflecting the return's row-aggregation reporting mechanism.