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    <title>Service tax return - Gross amount - exempted services</title>
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    <description>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&#039;s row-aggregation reporting mechanism.</description>
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      <description>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&#039;s row-aggregation reporting mechanism.</description>
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