What Are The Returns A Service Tax Assessee Has To File?
Answer»
ST-3 Return : For all the registered assessee, INCLUDINGINPUT ServiceDistributors, (Ref. Section 70 of Finance Act,1994 and Rule 7 of Service TAX Rules, 1994 read with Notfn.No. 14/2007-ST dated 02.04.2007).
ST-3A Return:The assessee who is making PROVISIONAL assessment under rule 6(4) of the Service Tax Rules, 1994.