Manner of filing return :
| 1. | Form of return | Return/revised return has to be furnished in Form ST-3. |
| 2. | Periodicity of filing return | Service tax return has to be filed on a half-yearly basis. |
| 3. | Details to be furnished | Return must indicate inter alia, monthwise:
(i) the value of taxable services charged/billed; (ii) the value of taxable service realised; (iii) the amount of service tax payable/paid etc. |