TaxTMI 
TaxTMI 
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
Service tax return - Gross amount - exempted services
27 Jan 2007 
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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. (AI Summary)
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. (AI Summary)