.
SUPPOSE THE ASSESSEE PAYS SERVICE TAX BELOW 10 LACK YEARLY
CAN HE FILE ST-3, ELECTRONICALLY (By ACES)
IF YES, Please mention the Notification No ?
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EKALABYA TALUKDAR (SERVICE TAX CONSULTANT) (666 Points)
27 November 2010.
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Anand
(Chartred Accountant)
(435 Points)
Replied 27 November 2010
A proviso has been added in Rule 7 of Service Tax Rules,1994 which mandates the filing of service Tax Return electronically where an assessee has paid a Total ST of Rs. 10L or more(Including the amount paid by utilisation of cenvat credit) in the preceeding financial year.
No rules in the act and no notification restricts an assessee from filing return electronically. Moreover the objective of the dept is to promote e-payment of taxes and e-filing of returns.You can definately file your ST-3 electronically.
Azim Khan ACA,CS,CMA*,LLB*
(Proprietor)
(1312 Points)
Replied 29 November 2010
agree with anand. however, e filing becomes optional if the value of taxable service is below Rs. 10 Lakhs...
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