https://www.taxtmi.com/forum/issue?id=4930 Service tax liability arises from the month in which the exemption threshold is exceeded, and ST-3 must cover the quarter that includes that month (here July-September). Registration obtained afterwards does not alter the commencement of liability. Administrative filing windows may be set by departmental notification, but the statutory return must be filed and tax (with applicable interest) deposited by the due date for the period from the month the threshold was crossed. en-us Sat, 10 Nov 2012 17:14:13 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4930 Service tax liability arises from the month in which the exemption threshold is exceeded, and ST-3 must cover the quarter that includes that month (here July-September). Registration obtained afterwards does not alter the commencement of liability. Administrative filing windows may be set by departmental notification, but the statutory return must be filed and tax (with applicable interest) deposited by the due date for the period from the month the threshold was crossed. Discussion-Forum Service Tax Sat, 10 Nov 2012 17:14:13 +0530 https://www.taxtmi.com/forum/issue?id=4930