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    <title>FILLING OF ST -3</title>
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    <description>The document asks whether job-work charges for tyre-mould modification must be shown in ST-3 (gross and deductions) and whether such services qualify as Business Auxiliary Services. The advisory response indicates that if the annual value of taxable services remains below the statutory threshold there is no need to continue Service Tax registration and it may be surrendered, while also noting the need to review why registration was taken and whether ST-3 returns were filed or service tax paid previously.</description>
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      <title>FILLING OF ST -3</title>
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      <description>The document asks whether job-work charges for tyre-mould modification must be shown in ST-3 (gross and deductions) and whether such services qualify as Business Auxiliary Services. The advisory response indicates that if the annual value of taxable services remains below the statutory threshold there is no need to continue Service Tax registration and it may be surrendered, while also noting the need to review why registration was taken and whether ST-3 returns were filed or service tax paid previously.</description>
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      <law>Service Tax</law>
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