6.1 The provisions relating to service tax returns are contained in section 70 of the Chapter V of the Finance Act, 1994 and rule 6 of the Service Tax Rules, 1994. The salient features are as under.

6.2           Every assessee is required to file a half yearly return in Form ST-3. This return, for the periods from April to September and October to March, is to be filed by the 25^th October and the 25^th April respectively. Further, ‘Input Service Distributor’ is also required to file this return.

6.3             The service tax return is required to be filed under Section 70 of the Act, by 'any person liable to pay the service tax'. Similarly, as per Rule 7 of the ST Rules, 1994, 'every service taxpayer' is required to submit service tax return. By definition, an 'assessee' is a person liable to pay service tax. Thus, persons, who are not liable to pay service tax (because of the exemption including threshold exemption), are also not required to file ST-3 returns.

6.4          E-filing of return- The service tax return can be filed electronically after logging into the website www.servicetaxefiling.com. For this purpose the assessee is required to obtain user-id and login password from department. For this purpose a simple application may be made to the jurisdictional Central Excise Officer, giving details of STC No. and an ‘e-mail id’. ‘User id’ and ‘password’ for the service taxpayer will be communicated, on the ‘e-mail-id’ furnished by him, within ten days after filing the application along with technical details required for accessing the relevant site and the procedure for making entries and other guidance as may be necessary. While filing the return electronically, the service taxpayer is required to file details as contained in Form ST-3 and duty paying challans.  On submission of return, complete in all respect, a key number will be generated by the system which will depend on the STC No., date of filing, value of services declared and tax paid and an acknowledgement would be generated by the system along with a copy of Form ST-3 and Challan which could be printed by the service taxpayer for his records.

6.5          In case of any difficulty faced in e-filing, the service taxpayer may send an e-mail at the address specified by the Commissioner explaining the difficulties and if any reply is not received within 2 days he may send a mail to saps@excise.nic.in

6.6      The Automation of Central Excise and Service Tax (ACES) is under implementation. Subsequent to its implementation, the electronic returns would be filed through ACES.