New ST-3 Return in Sr.no. A11.1 and A11.2

[RAM SHARMA]

Dear Expert,

We are availing Service Tax exemption under Notification No. 18/2009 dt. 7.7.2009 in Sr. no. 2. (zzb) Service provided by a commission agent located outside India and engaged under a contract or agreement or any other (1)The exporter shall declare the amount of commission paid or payable to the commission agent document by the exporter in India, to act on behalf of the exporter, to cause sale of goods exported by him.

But Notification No. 18/2009 is not given in new ST-3 returnand we have some option of  notification which is mention in new ST-3 return A11.1 and A11.2 like 45/2010-S.T, 25,27,30,32,33 and 40/2012-S.T. Please advice.

Thanks

[Guest]

Dear Sir,

Kindly note that w.e.f. 01.07.2012 Service Tax exemption Notification No. 18/2009 dt. 7.7.2009 has been changed & splited into 2 Notifications. First is Notification No. 31/2012-ST dated 20th June, 2012 for Sr. no. 1. (zzp) & Second is Notification No. 42/2012-ST dated 29th June, 2012 for Sr. no. 2. (zzb).

In new ST-3 return you should select the option ' yes' under A12.1 column  than select Notification No. 042/2012-S.T. under  A12.2 column.

[RAM SHARMA]

Dear Madam,

One more problem in new ST-3 returnis utilization of  cenvat credit on Education Cess. When I have entered debit amount of Edu.cess the massage shown (Amount of cenvat credit of Edu.cess(0) entered in the paid section does not match with the Edu.Cess (100000) entered as utilezed in the cenvat credit utilization section for month one. Differential amount ( (E2+G4)-(13.1.3.2+13.2.3.1+13.2.3.4) ) is 100000/- Please advice.

Thanks

AI Summary

Service tax exemption notification selection affects ST return reporting; select updated notification and verify cenvat Education Cess entries. The exemption under Notification No. 18/2009 for commission agents was split and the commission agent exemption formerly at Sr. no. 2 (zzb) is now covered by Notification No. 042/2012 ST; in the updated ST return the taxpayer should indicate exemption applicability and select Notification No. 042/2012 ST. Separately, a return validation error may occur for Education Cess where the amount entered as utilized does not match the cenvat credit/debit entries, requiring reconciliation of Education Cess debit and utilization fields.