Service tax by receipient

Amit Kumar (Querist) 20 November 2013 This query is : Resolved
The notification no 30/2012 http://www.servicetax.gov.in/notifications/notfns-2012/st30-2012.htm talks about payment of Service tax by receiver of services. I have queries regarding the following clause: "services provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory;"

1. Was this implemented for the first time w.e.f. 1 July 2012 ??? So if some one wants to pay the tax voluntarily, is the same is to be paid from 1 July 2012 only.

2. Is the limit of Rs 10 Lakh not applicable to it ???

3. I submitted ST-1 form and got print out from https://www.aces.gov.in/, it refers to some documents for individuals like PAN Card and Address Proof, are the same enough. And is this to be submitted to the Service Tax Department by Post or in person.

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C. SANJEEVA RAO (Expert) 21 November 2013
In person it is 2 b submitted and obtain the ST-2 certificate from the service tax department and u hv 2 submit d ST-3 returns half yearly basis even u hv nil turnovers