29 April 2009
F.NO.137/58/2007.EX.4 - dated - 29-03-2007 Service Tax - Issuance of Show Cause Notices for non-filing of returns - Reg. - A persons who are not liable to pay service tax (because of the turnover based exemption) are also not required to file ST.3 returns
Can u provide me with a clear view on this circular of department regarding non applicability for filing of returns for providers whose turnover of taxable services does not exceed threshold limit
29 April 2009
If the person holds Service Tax number then he is required to submit the service tax return, however not liable to pay service. He should surrender his service tax number if registered before the exemption.
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