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Those service providers who provide more than one service are called Multiple Service Providers
Single ST3 sufficient for all services
However, Separate page for each service in ST3
Exam Questions
Question 20
Mr. Raju is a multiple service provider and files only a single return. State wi th reasons
whether he can do so.
Yes, Mr. Raju can file a single return even though he is a multiple service provider. He has to
furnish the details in each of the columns of the Form ST-3 separately for each of the taxable
services rendered by him. Thus, instead of showing a lumpsum figure for all the services
together, service-wise details should be provided in the return.
