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

AI Summary

Understanding Service Tax Exemptions: Navigating Notifications 31/2012-ST & 42/2012-ST in New ST-3 Form A user inquired about service tax exemptions under Notification No. 18/2009, which is not listed in the new ST-3 return form. An expert clarified that since July 1, 2012, this notification was split into two: Notification No. 31/2012-ST and No. 42/2012-ST. The user should select 'yes' under column A12.1 and Notification No. 042/2012-S.T. under A12.2. The user also faced an issue with the utilization of CENVAT credit on Education Cess, where the entered debit amount did not match the utilized amount, resulting in a differential of 100,000.