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Details to be furnished in ST3
- Details of Service provided
- Details of Service received (Reverse Charge)
- Exemption Notification number if any exemption claimed
- Abatement Notification number if any abatement claimed
- Details of Cenvat credit taken and utilized
- Details of Service tax paid in cash and cenvat
- Details of GAR 7 Challans etc
Exam Questions
Question 25
Mr. Abhi, a service provider, wants to furnish consolidated details of lumpsum amounts
pertaining to the half year relating to value of taxable service charged, amount realised
against the same and service tax payable, in his half-yearly service tax return. Explain
whether he can do so.
A service tax return must indicate inter alia, monthwise:
(i) the value of taxable services charged/billed;
(ii) the value of taxable service realised;
(iii) the amount of service tax payable/paid etc.
Therefore, Mr. Abhi cannot furnish consolidated details relating to value of taxable service
charged, amount realised against the same and service tax payable in his half-yearly service
tax return.
