Service tax Return, Service Tax

[Shyam Naik]

Dear experts,

One of my client has received notice for non filing of ST 3 return for the period 10/2017.

Can you please cite relevant authority repealing Finance Act 1994, so that the notice can be replied effectively.

Thank you.

Shyam

Posts / Replies

[DR.MARIAPPAN GOVINDARAJAN]

Section 173 and 174 of the Central Goods and Services Tax Act, 2017 repealed the Chapter V of Finance Act, 1994 with effect from 01.07.2017 i.e., the date from which the provisions of CGST came into force. Therefore filing of return for service tax for the period 10/2017 may not arise. It may be related to the period previous to the GST period. The show cause notice may be seen for which period the return is mentioned?