St-exemption notification

Prakash (Student Others) (50 Points)

03 April 2014

Hi,

A firm provides consultancy services (acts like agent) for companies in non taxable region and these companies do not have any offices / branch in India. Services provided is selling of machinery and parts and commission is paid in USD. This firm has taken service tax registration considering future direct business in India. Now they are filling up the ST-3 form and will be claiming exemption of Service Tax since 100% revenue is from overseas in USD.

Please let us know which exemption notification needs to be entered in the ST-3 Quarterly Form

1. 025/2012

2. 030/2012

or any other notification number.

Under ST3 Form following exemption notification is listed in drop down box:

1. 045/2010-ST - Relates to electricity companies

2. 014/2-12-ST - relates to services provided to R&D

3. 025/2012-ST - Mega exemptions

4. 027/2012-ST - relates to foreign embassies

5. 030/2012-ST - relates to under sub-section (2) Section 68

6. 032/2012-ST - relates to TBI/STEP

7. 033/2012-ST - relates to small service providers