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Those service providers who provide more than one service are called Multiple Service Providers

Single ST3 sufficient for all services

However, Separate page for each service in ST3


Exam Questions

Question 20
Mr. Raju is a multiple service provider and files only a single return. State wi th reasons
whether he can do so.


Yes, Mr. Raju can file a single return even though he is a multiple service provider. He has to
furnish the details in each of the columns of the Form ST-3 separately for each of the taxable
services rendered by him. Thus, instead of showing a lumpsum figure for all the services
together, service-wise details should be provided in the return.


  1. Service Tax
  2. Service Tax Procedures
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 6 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .