TaxTMI 
TaxTMI 
Filing of Form Exp - 4
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....iling of Form Exp - 4<br> Query (Issue) Started By: - varsha mehta Dated:- 11-10-2013 Last Reply Date:- 14-10-2013 Service Tax<br>Got 4 Replies<br>Service Tax<br>Dear Sir/Madam, Is filing of Form Exp - 4 for exemption of service tax under Notification No. 042/2012-S.T. dated 29th June, 2012 in respect of services provided by a commission agent located outside india and have used the same for exp....
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....ort of goods, compulsory even if no taxable service received for foreign agents during a period (a particular half year)? Thanks Reply By Naveed S: The Reply: Please refer to clause (c) of the said notification which is as under : (c) the exporter availing the exemption shall file the return in Form EXP4, every six months of the financial year, within fifteen days of the completion of the said....
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.... six months; Form EXP - 4 Return is to be filed only for the relevant six months period, wherein the exemption benefit under the said notification has been availed by the exporter. Reply By Brijesh Verma: The Reply: Dear Ms. Varsha, With due regards to my Ld. friend Naveed, I would take the opportunity to add that there is a fair possibility that the department takes note of the exemption not....
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....ification in its entirety. As a consequence the department may very well argue that once EXP 3 has been filed that means you have opted for availing the exemption and the condition mentioned in clause (c) no where contemplates that the exporter who has liability in a particular period of six months is only liable to file EXP4. What I mean to communicate is that while seeing the whole notificatio....
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....n together one might reach to a conclusion that filing of EXP4 is indispensable. I would suggest that if you still have 2 days i.e. Monday 14th and Tuesday 15th October 2013 to file EXP4 for April 2013 to Sep 2013, why dont you opt for filing a NIL EXP4. Take your best professional Judgment !!! Regards CA. Brijesh Verma 9897057757 Reply By varsha mehta: The Reply: Dear Sir, Thanks for you....
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....r above reply.. We have filed NIL EXP-4 on time. Reply By Brijesh Verma: The Reply: Ok .... All the best !!!<br> Discussion Forum - Knowledge Sharing ....