06 September 2010
It may be possible that an assessee is providing more than one services which are liable to be taxed under different categories of sub clauses of clause 105 of section 65 of the act.
In this circumstances, he is allowed to take a single registration for all the services and accordingly he is allowed to file a single service tax return in form ST-3. However, he has to furnish the details of all the services separately in the format of Point No. 3 of ST-3 return.
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