https://www.taxtmi.com/forum/issue?id=3400 Registered service providers must file half yearly Form ST 3 returns if liable to service tax; those exempt by turnover may not be required to file. Outstanding returns can be regularised by filing and paying tax, but subjects to penalties. Input service taxes (import, transport, telecom, electricity etc.) may be claimed as CENVAT credit only after filing returns and paying applicable service tax; credit refunds are available generally only for export use per Cenvat Credit rules. en-us Sat, 17 Sep 2011 12:48:05 +0530 Thu, 23 Jan 2025 15:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3400 Registered service providers must file half yearly Form ST 3 returns if liable to service tax; those exempt by turnover may not be required to file. Outstanding returns can be regularised by filing and paying tax, but subjects to penalties. Input service taxes (import, transport, telecom, electricity etc.) may be claimed as CENVAT credit only after filing returns and paying applicable service tax; credit refunds are available generally only for export use per Cenvat Credit rules. Discussion-Forum Service Tax Sat, 17 Sep 2011 12:48:05 +0530 https://www.taxtmi.com/forum/issue?id=3400