Query regarding e filing of service tax return

Service Tax (Legacy) 462 views 2 replies

hello friends,

as we know with effect from 1-4-2010 it is mandatory for a service provider to file a service tax return through  e filing if he has paid Rs. 10 lakh or more  of service tax including the service tax paid by  utilisation  of cenvat credit.

please someone clarify me  with a small example what does the words "including the service tax paid by  utilisation  of cenvat credit" mean here????

 

thanking  in anticipation

Replies (2)

Suppose service tax liability ----15L

paid from CCR -------------- ----    (7L)

paid through GAR-7--------------   (8L)

 

The nutshell is--service tax liability is relevant for determinng e- filing rather than mode of paymeent of d same....

Exactly as sumit said, It is

the Gross Service Tax Liability we have consider

In the above example Rs 15 lacs


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