FILING OF ST-3

[BAL KRISHAN GARG]

Dear All Members ,

One of my client has providing tour operator as a contract carriage to a fame limited company for picking and dropping its employee from the different points in delhi . 

He had taken the abatement in Service Tax up to June ,2012 and charging and paying service tax and thereafter filing the ST-3.

Now the company had started to deposit the service tax itself as per Notification No. 30/2012 vide point no. 7 (a) in which the liability of deposit of service tax with its receiveer of service only and he had not provided any details of service tax deposited to my client .

Now I have to file my ST-3 . Can any member suggest me how it should be filed and what are the notification no. to be used in filling of the ST-3 ?

Thanks for all 

BK GARG

[email protected]

[SWAMINATHAN RAMANATHAN]

It is suggested to file the nil return and  fill the remarks (Bottom of the Return) as the service receiver  started to deposit the service tax as per Notification No. 30/2012 vide point no. 7(a) from July 2012. Also file a detailed letter with the range superintendent of service tax mentioning the above and details of service receiver along with the copy of nil service tax return filed.   

AI Summary

Service tax deposit shift: supplier should file a nil ST-3 and notify tax authorities of receiver's deposit responsibility. Supplier should file a nil ST-3, record in the remarks that the service receiver has started depositing service tax under the applicable notification, and send a detailed letter to the range superintendent enclosing the nil return and identifying the service receiver to document the change in deposit responsibility.