Dear All,
I Have Found Many Queries asking the Same Question That While Filling Service Tax Return ST-3, If They Have to Pay Service Tax Under Reverse Charge Mechanism for GTA Service, then Which Notification Number & Serial Number to Put in Exemption & Abatement Column.
Exemption Column:-
Notification No. 30/2012-Service Tax , Serial Number 2
For Abatemnt Column:-
Notification No. 26/2012- Service Tax, Serial Number 7