Discussions Forum | ||||||||
Home Forum Service Tax This | ||||||||
A Public Forum. Anyone can participate to share knowledge. |
||||||||
---|---|---|---|---|---|---|---|---|
We acknowledge the contributions of Experts/ Authors. | ||||||||
Submit new Issue / Query |
||||||||
Filing of Form Exp - 4 , Service Tax |
||||||||
|
||||||||
Filing of Form Exp - 4 |
||||||||
Dear Sir/Madam, Is filing of Form Exp - 4 for exemption of service tax under Notification No. 042/2012-S.T. dated 29th June, 2012 in respect of services provided by a commission agent located outside india and have used the same for export of goods, compulsory even if no taxable service received for foreign agents during a period (a particular half year)? Thanks Posts / Replies Showing Replies 1 to 4 of 4 Records Page: 1
Please refer to clause (c) of the said notification which is as under : (c) the exporter availing the exemption shall file the return in Form EXP4, every six months of the financial year, within fifteen days of the completion of the said six months; Form EXP - 4 Return is to be filed only for the relevant six months period, wherein the exemption benefit under the said notification has been availed by the exporter.
Dear Ms. Varsha, With due regards to my Ld. friend Naveed, I would take the opportunity to add that there is a fair possibility that the department takes note of the exemption notification in its entirety. As a consequence the department may very well argue that once EXP 3 has been filed that means you have opted for availing the exemption and the condition mentioned in clause (c) no where contemplates that the exporter who has liability in a particular period of six months is only liable to file EXP4. What I mean to communicate is that while seeing the whole notification together one might reach to a conclusion that filing of EXP4 is indispensable. I would suggest that if you still have 2 days i.e. Monday 14th and Tuesday 15th October 2013 to file EXP4 for April 2013 to Sep 2013, why dont you opt for filing a NIL EXP4. Take your best professional Judgment !!! Regards CA. Brijesh Verma 9897057757
Dear Sir, Thanks for your above reply.. We have filed NIL EXP-4 on time.
Ok .... All the best !!! Page: 1 Old Query - New Comments are closed. |
||||||||