Service Tax return
is required to be filed by any person liable to pay the Service Tax. The person liable to pay Service Tax should himself assess the Tax due on the Services provided by him and shall furnish to the Superintendent of Central Excise on a half yearly basis, in Form ST-3. (Section 70(1), Finance Act 1994)

Service Tax Returns are due to be filed on :
In case of half yearly returns, for the period April to September on or before 25th October and October to March on or before 25th April.
If the due date happens to be a holiday then the returns are to be filed on the next working day

The input Service distributor
shall furnish a half yearly return in Form ST-3, giving the details of credit received and distributed during the half year period to the Superintendent of Central Excise (Rule 9(10) CENVAT Credit Rules, 2004)

In case of half yearly returns, for the period April to September on or before 31st October and October to March on or before 30th April.
If the due date happens to be a holiday then the returns are to be filed on the next working day

Documents to be submitted with return:
Service Tax return is to be filed in Form No. ST-3 in triplicate (3copies). one EXTRA COPY for receipt may be made

Copy of GAR-7 or TR-6 challan should be attached to the service tax return.

In case of provisional assessment duly filled Memorandum in Form no. ST-3A .

If CENVAT Credit has been availed for payment of Service Tax then a separate sheet should be attached mentioning therein Document on which CENVAT Credit is availed, details of input Service provider like Service Tax Registration No., Address should be provided. Amount of CENVAT Credit utilized, its opening and closing balance should also be attached If assessee is filing the return for the first time then he should furnish a list (in duplicate) to the Superintendent of Central Excise Officer of financial records maintained in the ordinary course of business as well as all the accounting records related with inputs, input Services, capital goods, exempt Services, Taxable Services, manufacture or sale, etc.(Rule 5(2) Service Tax Rules, 1994)

NIL Return:
If assessee has not provided any Taxable Services during any period for which return is due, as per section 70 of the Finance Act, 1994 file Nil Return of Service Tax to avoid the late fees chargeable for non-filing of return

Assesses providing more then one service,
a single Service Tax return should be filed in respect of all Taxable Services provided. Separate returns are not needed for separate Services provided under single registration. While filling up ST-3 Form details regarding all the Taxable Services should be shown separately.(Circular No. 97/8/2007, dated 23-08-2007)