Service Tax - Issuance of Show Cause Notices for non-filing of returns - Reg. - A persons who are not liable to pay service tax (because of the turnover based exemption) are also not required to file ST.3 returns https://www.taxtmi.com/circulars?id=4245 Filing obligation for ST-3 returns applies only to persons liable to pay service tax; by definition an assessee is a person so liable. Service providers not liable due to the turnover-based exemption are not required to file ST-3 returns and are advised to seek deregistration to avoid show cause notices. en-us Thu, 29 Mar 2007 00:00:00 +0530 Thu, 05 Jan 2012 12:18:00 +0530 TaxTMI RSS Generator Service Tax - Issuance of Show Cause Notices for non-filing of returns - Reg. - A persons who are not liable to pay service tax (because of the turnover based exemption) are also not required to file ST.3 returns https://www.taxtmi.com/circulars?id=4245 Filing obligation for ST-3 returns applies only to persons liable to pay service tax; by definition an assessee is a person so liable. Service providers not liable due to the turnover-based exemption are not required to file ST-3 returns and are advised to seek deregistration to avoid show cause notices. Circulars Service Tax Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4245