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Chamber Research By The Judges Post Conclusion Of Hearing – Whether Justified?
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April 2009

Amendment in Service Tax Return ST-3 to capture details of Service Tax Return Preparer. Notification No. 10/2009 — Service Tax, dated 17-3-2009

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Tarun Ghia, Nimesh Dedhia, Vijay Kewalramani
Chartered Accountants

Reading Time 1 mins

New Page 1

11 Amendment in Service Tax Return ST-3 to capture
details of Service Tax Return Preparer. Notification No. 10/2009 — Service
Tax, dated 17-3-2009 :

ST-3 form has been amended by this Notification by adding entries for
Identification No. and name of Service Tax Return Preparer.

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Exemption on services provided in relation to the authorised operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zone

S. 271(1)(c) — Deduction claimed on the basis of advise of the tax consultant supported by tax audit report — Penalty cannot be levied on the disallowance of the same.

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April 2009

Amendment in Service Tax Return ST-3 to capture details of Service Tax Return Preparer. Notification No. 10/2009 — Service Tax, dated 17-3-2009

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Exemption on services provided in relation to the authorised operations in a Special Economic Zone, and received by a developer or units of a Special Economic Zone, whether or not the said taxable services are provided inside the Special Economic Zone

S. 271(1)(c) — Deduction claimed on the basis of advise of the tax consultant supported by tax audit report — Penalty cannot be levied on the disallowance of the same.