Requirement for Different Service Tax Return

This query is : Resolved

Kintan (Querist)
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27 July 2009 Our Assesse avails of service provided by GTS (Goods Transport Agency)& also avails of other input services.
Can ST on GTA can be set off against ST on output services if abatement of 75% is taken.
If in above set off can't be claimed can it be claimed against other input services.

Also for GTA is different ST Return needs to be filed or it can be done in the same return along with other taxable services.

Please reply ASAP.Its urgent.

Prakash Kanaka M.P.

Prakash Kanaka M.P. (Expert)
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27 July 2009 ST on GTA can be set off against ST on output services ( other than GTA) if abatement of 75% is taken. Even you can set off against excise duty payable on finished goods too.

The person concerned may a manufacturer or service provider receiving and using transport services. The services thus used are not output services for such person and hence service tax cannot be paid fron cenvat account and the same requires cash payments.

Every assessee shall submit a half yearly retrun in form No.ST-3 by the 25th of the month following the half year ( 25th April & 25th Oct). A single return is sufficeint for all taxable services provided by assessee.