jhonny (NA) (156 Points)
22 November 2012Dear friends
A individual started a business as commission agent and got service tax registration during the month of august,2012. Whether he is required to file service tax return for the period april to september 2012? I heard that there s some changes taken place in the sevice tax provision.
CA Parag Shukla
(Practicing Chartered Accountant)
(153 Points)
Replied 22 November 2012
W.E.F 1.7.2012 new rules (Negative List) are operational, hence you dont need to file return for April-12 to June-12. You should file return for July-12 to Sept-12. The Due date for July-12 to Sept-12 is not yet announced by the department.
Thanks
CAclubindia
