Submission of EXP-4 Service Tax Return under Notification No. 42/2012, Service Tax

[sanjay gupta]

Dear Sir,

After noti 3/2015 ST, is it compulsory to file EXP 4 return on or before 15.04.2015?

Kindly reply

Thanks

S Gupta

Posts / Replies

[Rajagopalan Ranganathan]

Sir

If the export is effected before 1.3.2015 then for period prior to 1.3.2015 you have to file Exp-4 return. In respect of exports effected on or after 1.3.2015 Exp-4 return need not be filed since Notification 42/2012-CE is rescinded with effect from 1.3.2015. Notification 42/2012-CE is rescinded for the reason this exemption become redundant in view of the amendments made in law in the Budget 2014-15, in the definition of "intermediary" in the Place of Provision of Service rules, making the place of provision of a service provided by such agents as outside the taxable territory.