Service Tax - Issuance of Show Cause Notices for non-filing of returns - Reg. - A persons who are not liable to pay service tax (because of the turnover based exemption) are also not required to file ST.3 returns - Service Tax - F.NO.137/58/2007.EX.4

Service Tax - Issuance of Show Cause Notices for non-filing of returns - Reg. - A persons who are not liable to pay service tax (because of the turnover based exemption) are also not required to file ST.3 returns GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF SERVICE TAX: NO.16, S.P.COMPLEX: LALBAGH ROAD: BANGALORE -560 027. TRADE NOTICE NO. 11/2007 DATED 26.04.2007 Sub: Service Tax - Issuance of Show Cause Notices for non-filing of returns - Reg. It has been decided that exempted service providers are to be advised to come forwarded and get them deregistered. 2. This advise is based on the fact that the service tax return is required to be filed under section 70 of the Finance Act 1994 by "Every person liable to pay the service tax'. Similarly, as per Rule 7 of the Service Tax Rules, 1994, "Every assessee' is required to submit a service tax return. By definition, on 'assessee' is a person liable to pay service tax. Thus, it is concluded that for persons who are not liable to pay service tax (because of the turnover based exemption) are also not required to file ST.3 returns. 2. The contents of this Trade Notice may be brought to the notice of all the Constituent Members of Trade Industry and Associations. (AUTHORITY CBEC, NEW DELHI letter F.NO.137/58/2007.EX.4 dated 29.03.2007) (Issued from file C.NO.IV/16/02/2007 ST.TECH)