Filing st3

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 April 2016 A got registered as service provider and got his registration number in 2013-14. He filed his ST3 properly during that year.
In 2014-15 he did not provide any taxable service and filed NIL ST3.
In 2015-16 he was covered as small service provider and exempt till his gross receipts reached Rs 10 lakhs.. He did not cross this limit in 2015-16 so he does not come under service tax, but he is still registered as service provider, as he has not surrendered his registration.
I presume he does not have to file ST3 for 2015-16, Please clarify if my presumption is correct?

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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07 April 2016 Once you are registered under service tax you are liable to pay Service tax. For 2015-16 you are liable to for service tax. Your presumption is wrong, only first time you will get exemption, after words you have to service tax even for one rupee.

Querist : Anonymous

Querist : Anonymous (Querist)

08 April 2016 Since gross receipts in previous year (2014-15) were less than 10 lakhs, he becomes small scale service provider in 2015-16 and as per notification 8/2008 he should be exempt from service tax and hence not required to file st3 if his gross receipts are less than 10 lakhs in 2015-16 as well. Considering this, please let me have your valuable advice

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KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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08 April 2016 You will get exemption in first year, once you take registration you are liable to collect and pay Service Tax.