SERVICE TAX

SERVICE TAXSERVICE TAX

ACT, Rules and ProceduresACT, Rules and Procedures

What is Service Tax?What is Service Tax?

• Service tax is an indirect tax levied on services provided– Extends to whole of India,

• except the State of J & K

• Covered by the Finance Act, 1994

Statutory Provisions Statutory Provisions

• Finance Act, 1994 [ Sections 64 to 96]

• Service Tax Rules, 1994

• Service Tax (Registration of Special Category of Persons) Rules, 2005.

• Export of Services Rules, 2005.

• Cenvat Credit Rules 2004

• Service Tax (Advance Rulings) Rules,2003

Statutory Provisions Statutory Provisions

• Taxation of Services (Provided from Outside India and Received in India) Rules, 2006

• Service Tax (Determination of Value) Rules, 2006.

• Authority for Advance Rulings( Customs, Central Excise and Service Tax) Procedure Regulations,2005

• Central Excise (Appeals) Rules 2001• Customs, Excise and Service Tax Appellate

Tribunal (Procedure) Rules, 1982

Service Tax-Penal ProvisionsService Tax-Penal ProvisionsSection Type of Default Quantum of

Interest/Penalty

75 Delayed Payment of Service Tax

Simple Interest @13% p.a for the period of delay on the amount by which crediting of tax or any part thereof is delayed

75A Penalty for non-registration

Omitted by the Finance ( No.2) Act, 2002, w.e.f 10-9-2004


Interest/Penalty

76 Failure to Pay Service Tax

In addition to paying S.T. & Interest u/s 75, not less than Rs.200 for everyday during which the failure continues or penalty@2% of such tax, whichever is higher. However, the penalty shall not exceed the amount of S.T.that assessee has failed to pay


Interest/Penalty

77 General Penalty Penalty which may extend to an amount not exceeding Rs. 1000/-

78 Suppressing Value of Taxable

Service

In addition to ST and interest, a sum which shall not be less than, but which shall not exceed twice, the amount of ST sought to be evaded.


Interest/Penalty

79 Failure to comply with Notice

Omitted by the Finance

(No-2) Act, 2004

w.e.f 10-9-2004

New Deterrents New Deterrents

• Voluntary deposit or recovery of any excess amount of ST collected (u/s 73A)

• Voluntary deposit or recovery of any amount collected as ST (u/s 73A)

• Power to collect interest on above (u/s 73 B)

• Provisional attachment of any property upon issue of SCN (u/s 73 C)

• Recovery of any amount due to Govt. (u/s 87)

Exemption - Rs. 4 lacsExemption - Rs. 4 lacsNotification no. 6/2005-ST dated 01.03.2005Notification no. 6/2005-ST dated 01.03.2005

• Yearly option to pay and take Cenvat• In stock credit – Pay/lapse • Cenvat after crossing 4 lacs limit • Aggregate value

– For all premises & all taxable services– First consecutive payments – not to be included

• Wholly exempted services

• Exemption not available for – Specified persons (u/s 68(2)) made liable to pay tax – Services with a brand name of another person

General ExemptionsGeneral Exemptions

• Payment received in FE– From 16.10.1998 to 28.02.2003 – Exempted– From 01.03.2003 to 19.11.2003 – Not exempt– From 20.11.2003 – 14.03.2005 Exempted

• Services provided to UN or an International organization (16/2002-ST dated 2.8.2002)

• Specified services provided by a non-resident in the course of sailing of a ship (22/2005-ST dated 16.6.2005)

General ExemptionsGeneral Exemptions

• Services provided to SEZ and units in SEZ (4/2004-ST dated 31.3.2004)

• Conditions– The developer – approved by BOA to

develop, operate and maintain the SEZ.– The unit is Approved by DC or BOA to

establish unit in SEZ– Proper maintenance of receipt and utilisation

of services

ExemptionsExemptions

• Equipment leasing and hire-purchase companies – 90% Interest

• Government run laboratories– Water quality testing

• Reserve Bank of India– All services

Withdrawal of Exemptions Withdrawal of Exemptions (FB 2006) – effect (FB 2006) – effect

Category of Service Nature of Exemption

Effect of withdrawal

Practicing CA/CS/CWA

Other than accounting, auditing and specified certificates

All services provided by PCA/PCS/PCWA are now taxable

Business Auxiliary Service

Exemption to Call Centres and Medical Transcription Centres

These services are now taxable




Maintenance or Repair Services

Agreements entered into prior to 1.7.2003 etc.

No effect as exemption had outlived its utility

Management Consultancy Service

ERP Software system

Service in relation to ERP software now taxable




Outdoor Catering Service

Services provided in a railway train

Catering services provided in a railway train now taxable

Outdoor Catering Service

Services provided within premises of academic or healthcare establishment

Canteens in schools, colleges, hospitals now liable to pay service tax.

What is the rate of Service Tax?What is the rate of Service Tax?

• Service tax @ 12%• Education Cess @ 2% on service tax• CENVAT credit of service tax available

– Credit availed can be offset against payment of Central Excise duty as well as service tax

– Credit of Education cess to be utilised for payment of Education cess

Who has to get registered?Who has to get registered?

• All persons liable to pay service tax– Service Providers– Service Recipients – Specified Persons

• Input Service Distributors• Small service providers upon crossing Rs.

3 lacs limit

Person Liable to Pay Service TaxPerson Liable to Pay Service TaxRule 2 (d) of Service Tax Rules, 994Rule 2 (d) of Service Tax Rules, 994

• The duty of paying Service Tax is on the person providing taxable services except – Telephone, Pager, Telegraph etc. – General Insurance Business– Insurance Auxiliary Service by an Insurance

Agent– Goods transport Agency– Any taxable service provided by a person who

is a non-resident or is outside India and does not have an office in India

– Mutual Funds agents/distributors

Registration Registration Rule 4 of Service Tax Rules, 1994Rule 4 of Service Tax Rules, 1994

• Centralised Billing or Centralised Accounting – Option to register the Centralised Billing or Centralised

Accounting office – Commissioner/Chief Commissioner/DGST to grant registration – Registrations granted prior to 1.3.2005 to stay

• Separate applications in other cases for each premises by Range Supdt.

• Single Registration for more than one service – indicate all the services

• Transferee to get fresh registration • Surrender in case of cessation of taxable service

• To Superintendent (FB 2006)• Sudt. To cancel if all dues paid

How to get registered?How to get registered?

• Within 30 days from the commencement of business or – 30 days from the levy of service tax

• whichever later

• Application form in ST-1 to Range Supdt.

• Registration Certificate in form ST2 within seven days

RegistrationRegistration

• Intimate any change in the details furnished in ST1 to AC/DC – Within 30 days of such change (FB 2006)

Issue of Invoice/Challan/Bill Issue of Invoice/Challan/Bill

• Within 14 days of – completion of the service or

receipt of payment • Whichever is earlier

– Last day of the period (if billing is done periodically)


• To be signed by authorised person • To be serially numbered• To contain

– the name, address and the registration number of such person

– the name and address of the person receiving taxable service

– description, classification and value of taxable service provided or to be provided

– the service tax payable thereon

• Special dispensation – Banks, GTA


• Input Service Distributor Invoice/Bill/Challan to contain :– the name, address and registration number of the

person providing input services and • his serial number and date of invoice, bill, or challan

– the name, and address of the said input services distributor

– the name and address of the recipient of the credit distributed

– the amount of the credit distributed

• Special Dispensation – Banks

Issue of Consignment Note Issue of Consignment Note

• GTA to issue consignment note – Not necessary for wholly exempted

service

Consignment Note means a document Consignment Note means a document issued by a GTAissued by a GTA

• against the receipt of goods – for the purpose of transport of goods by road in a goods

carriage,

• serially numbered, • contains

– the names of the consignor and consignee, – registration number of the goods carriage in which the goods

are transported, – details of the goods transported, – details of the place of origin and destination, – person liable for paying service tax whether consignor,

consignee or the goods transport agency

Rules of ClassificationRules of Classification

• When a taxable service is prima facie, classifiable under two or more sub-clauses of (105) of Section 65

a) More specific description – To prevail over general description

b) Composite/ combination of services • shall be classified under the service which gives

essential character

c) When not classifiable under a & b, a) will be classified under sub-clause which occurs first

among sub clauses merit consideration.

Rules of ClassificationRules of Classification

• Example:a) Management Consultants (16/10/1998)b) Scientific or Technical Consultancy

(16/07/2001)c) Business Auxiliary Service (01/07/2003)

• While applying Rule 2, the services would be “Management Consultants” since it first occurs under section 65(105) of the Act

Valuation of Services Valuation of Services Section 67Section 67

• Consideration in Money – gross amount charged by the service provider of

such service provided or to be provided by himprovided or to be provided by him

• Consideration, not partly or wholly, consisting of Money – Such amount in money, with the addition of service

tax charged, is equivalent to the consideration

• Consideration, not ascertainable–Amount as may be determined in the

prescribed manner

Valuation of Services Valuation of Services

• Gross amount charged for similar service to any other person in the ordinary course of trade – Basis ->normal transaction value between two independent

persons at arm’s length price

• If value of similar services not available:– Service provider to determine equivalent money value of

consideration• Should not be less than the cost of providing the service

• Verification of records :– With AC/DC approval

• Show Cause Notice – With Commissioner’s approval

Re-imbursement of expensesRe-imbursement of expenses

• Allowed only if incurred as a ‘pure agent’– Agent does not hold any title to the goods or services– Agent never uses such goods or services so procured– Recipient is liable to make payment– Recipient aware about procurement from third party– Contract specifies third party procurement – Agent shows the amount separately in invoice– Agent recovers only the actual expenditure

• No deduction, if ‘agency undisclosed’

Valuation of ServicesValuation of ServicesInclusions Inclusions

• Commission or brokerage

• Adjustments from deposits

• Premium charged by insurer

• Commission from airline/railways

• Commission received by actuary

• Commission to agent for C&F services

• Commission to agent for insurance service

Valuation of ServicesValuation of ServicesExclusions Exclusions

• Deposit to phone company

• Airfare collected by agent

• Rail fare collected by agent

• Interest on loans

Valuation of ServicesValuation of ServicesInclusions in valueInclusions in value

• Stock Broker’s service– Commission or brokerage paid in sale/purchase of

securities • Including any commission/brokerage paid to any sub-broker

• Telephone, Pager, Facsimile or Telegraph Service– Adjustments made by the telegraph authority from any

deposits made

• Insurer – Amount of premium charged from policy holder

Valuation of ServicesValuation of ServicesInclusions in valueInclusions in value

• Air Travel Service– Commission received from the airline

• Rail Travel Agents’ service– Commission or any amount received from Railways or

customer

• Insurance Auxiliary Services– Fees received by an actuary, or intermediary or insurance

intermediary or an insurance agent from the insurer.

• Authorised service Station– Reimbursement received from manufacturer for carrying out

any service for any vehicles manufactured by him

Valuation of ServicesValuation of Services Deductions from Gross amount receivedDeductions from Gross amount received

• Telephone, Pager, Facsimile or Telegraph Service– Initial deposit made by the subscriber

• Air Travel Agent’ Service– Airfare collected

• Rail Travel Agent’s Service– Rail fare collected

• Banking Service- Interest on Loans• Interest on loans

Valuation of ServicesValuation of ServicesCost of goods sold to be excludedCost of goods sold to be excluded

• Cost of goods or material

• sold by the service provider

• to the recipient of service

• are exempted– Against document proof indicating value of

said goods(Notification .No. 2/2003 dated 26/06/2003 w.e.f

1/07/2003)

Valuation of Services Valuation of Services Cost of goods sold to be excludedCost of goods sold to be excluded• Conditions to be satisfied

1. No credit of duty paid on such goods and materials sold – had been availed under CENVAT Credit Rules

2004

2. Where such credit is taken, • the amount of such credit availed is paid

– before the sale of such goods

(Notification No. 12/2004 dated 10/09/2004)

AbatementsAbatements

Category of Service %

Mandap Keeper’s Services 40

Mandap Keeper services provided by Hotels 40

Tour Operator in relation to packaged tour 60

Tour Operator in relation to other than packaged tour

60

Tour Operator in relation to services solely of arranging or booking accommodation in relation to tour

90



Rent-a-Cab service 60

Convention Service 40

Erection, Commissioning & Installation under a contract for supplying plant, machinery & equipment

67

Transport of Goods by Road in a Goods Carriage

75

Commercial or Industrial Construction Services 67



Construction of Complex 67

Outdoor Catering 50

Pandal or Shamiana Contractor 30

Transport of container by rail 30

Abatement Conditions Abatement Conditions

• No Cenvat credit of duty on inputs or capital goods, used for providing taxable service, taken under Cenvat Credit Rules, 2004

• Service provider has not availed the benefit under notification no. 12/2003-ST dated 20th June 2003.

Calculation of service tax Calculation of service tax

• Where the gross amount charged by a service provider is inclusive of service tax payable,–The value of taxable service shall be

such amount as • with the addition of tax payable,Is equal

–to the gross amount charged

Calculation of service tax Calculation of service tax

• Amount charged towards service inclusive of service tax

• Example

Particulars Case 1 Case 2

Value of Service

1000.00 891.10

Service tax @ 12%

120.00 106.76

Edu.Cess@ 2%

2.40 2.14

Total bill amount

1122.40 1000.00

Payment of Service Tax - Due Date – Rule 6(1)Payment of Service Tax - Due Date – Rule 6(1)On payments receivedOn payments received

Category of Assessee

Periodicity of Payment

Due Date

Individuals, Proprietary firms, or partnership firms

Every calendar quarter

5th of the month immediately following the said quarter.

Others Every calendar month

5th of the month immediately following the said month.

Payment of Service TaxPayment of Service Tax

• The service tax on the value of taxable services received during the month of March or the Quarter ending March – Shall be paid by the 31st of March

of the calendar year


• Amount of Service Tax payable– On the value of taxable services

received in a particular month or quarter

• Not on the gross amount billed to the client


• Payment received in installments– As and when when payment is received

• Payment received in Advance– As and when payment is received

• Mode of payment of service tax to Govt.– TR6 challan (yellow)

• Date of Payment – Date of Cheque deposit, subject to realisation

• Excess service tax paid– Adjust against tax payable in the subsequent period or– Claim refund


• Provisional payment – AC/DC to allow – Statement to be filed – Memorandum to ST3A– AC/DC to finalise after receiving all details

• Air Travel Agent – Option (to pay at 0.6%/1.2%) once exercised to

continue during FY


• Life Insurance Co. – option to pay 1% of premium– Option not available if :

• the entire premium paid by the policy holder is only towards risk cover in life insurance

• the part of the premium payable towards risk cover in life insurance is shown separately in any of the documents issued by the insurer to the policy holder


• Delayed Payment– Interest at 13% and – Penalty > Rs.100 and < Rs.200 per day

of delay• Max. -> Service tax payable

• Eight Digit Accounting Code

• Round off to nearest rupee


• Any amount collected as service tax to be deposited with Govt.– If not deposited, can be recovered along

with interest

• Any amount collected in excess of service tax leviable to be deposited – If not deposited, can be recovered along

with interest

RecordsRecords

• No specific registers prescribed – But do maintain in a manner that is convenient for all at all

times • Keep Invoices

– your own and input credit invoices • TR6 copies • Returns copies • Preserve for 5 years

– For 5 years after FY pertaining to which it pertains (FB 2006)

• Make available the records – At the registered premises (all premises from where

services provided)– For inspection and examination

ReturnsReturns

• Person liable to pay tax to file returns • Form of the Return – Form ST-3• Periodicity – Six monthly • In Triplicate – Manual returns • Enclosures

– Copies of TR6 Challans, Form ST3A– Details of account maintained (at the time of first

return)

• File with jurisdictional Range Supdt. • Can file electronically

Returns – Due dateReturns – Due date

Half year Due date

1st April to 30th September

On or before 25th October

1st October to 31st March On or before 25th April

RefundsRefunds

• File claim with jurisdictional AC/DC Prescribed form – Form R

• Time limit– one year from the relevant date

• Unjust enrichment– Credit to Consumer Welfare Fund

RefundsRefunds

Particulars Relevant Date

In general The date of payment

Other than service provider Date of purchase of service

In the case of Provisional Assessment

The date of adjustment of tax after final adjustment

Assessment and Provisional Assessment and Provisional AssessmentAssessment

• Self Assessment– Form ST-3

• Verification and Assessment – section 71 (Deleted)

• Provisional Assessment– Form ST-3 and 3A

Recovery - No intent to evade Recovery - No intent to evade • Where any service tax

– has not been levied or– Paid or– Has been short levied or– Short paid or– Erroneously refunded

• C.Ex. Officer can issue a SCN – No intent to evade tax

• With in one year from the relevant date

Recovery - Intent to evade Recovery - Intent to evade • If any service tax has

– Not been levied or– Paid or– Has been short levied or– Short paid or– Erroneously refunded

• By a reason of – Fraud, collusion, willful mis-statement or suppression

of facts of contravention of any other provisions of finance act.

– C.Ex. Officer can issue a SCN With in five years from the relevant date

Recovery- Relevant DateRecovery- Relevant DateS.No Type of Case Relevant Date1 Taxable service in respect of which service

tax has not been levied or paid or has been short levied or short paid

(a) Where a return is filed Date on which return is filed

(b) Where a return is not filed The last date on which return is to be filed

(c) In any other case The date on which service tax is to be paid

2 In the case of Provisional Assessment Date of adjustment of Service tax after final assessment

3 Where any sum, relating to service tax, has erroneously been refunded

Date of such refund

Recovery Recovery

• C.Ex. Can attach any movable or immovable property, incl. bank accounts, receivables etc. – Upon issue of SCN

• Person on whom attachment order is served bound to comply with directions

• Can recover from any dues to party • Can detrain any goods belonging to party• Recovery through Collector as arrears of land

revenue

Publicity of offencePublicity of offence

• Govt. can publish names of defaullters and particulars of the case

Rectification of mistakeRectification of mistake

• Officer who passed any order can rectify

• When error is apparent from the record

• Within two years from date of order

• On his own or – When Mistake is brought to his notice

Rectification of mistakeRectification of mistake

• Possible even if the order was considered and decided in any appeal or revision– But only in relation to a matter which has not

been considered or decided in an appeal

• Notice to the assessee, – if any enhancement to be made

• Rectification order to be made in writing

• C.Ex. Officer to order – Refund due to rectification or – Sum payable due to rectification

Appeal – Commissioner (Appeal)Appeal – Commissioner (Appeal)

• Any person (assessee) aggrieved by an order passed by – C.Ex. Officer

• Form of Appeal – ST-5

• Within three months from the date of receipt of order relating to service tax, interest, penalty

Appeal – Appellate TribunalAppeal – Appellate Tribunal

• Applicable section – Section 86

• Form of Appeal – ST-5, ST7

• Time limit – three months from the date of receipt of order

sought to be appealed

• Memorandum of objections

• Fees

• Passing of order of appeal

InterestInterest

• Interest on delayed payment of Service tax– Upto 15.8.2002 – 24% – Upto 9.9.2004 – 15%– Now - 13%

PenaltyPenalty• For non-registration

– No penalty - Section 75A deleted w.e.f. 10.9.2004 – Penalty under Section 77 for contravention of any

provision – Rs. 1000

• For non-payment/short payment/collection of service tax – Rs.100 to Rs.200 per day or 2% p.m. of tax

whichever is higher – Max. 100% of tax not paid

• For failure to furnish return– Max. Rs.1000 u/s 77

PenaltyPenalty• For suppressing value of taxable service

– 100% to 200% of the the amount sought to be evade– 25% if tax plus interest plus reduced penalty

• paid within 30 days of the order

• For failure to comply with notice– Section 79 – deleted – no penalty

• Penalty not to be imposed – Section 80 – if assessee proves Reasonable cause for failure

• No prosecution– No provision for prosecution

• Proceedings to conclude if :– Tax, interest and 25% penalty paid within 30 days of

the adjudication order

Advance RulingAdvance Ruling

• Provisions covering Advance Rulings– Sections 96 A to 96 I

• Authority for Advance Rulings– Constituted u/s 28F of Customs Act, 1962

• Who can ask for Advance Ruling ?– a non-resident setting up a joint venture in India in

collaboration with a non-resident or a resident; or– a resident setting up a joint venture in India in

collaboration with a non-resident; or– a wholly owned subsidiary Indian company, of which

the holding company is a foreign company


• What can be referred?– determination, by the Authority, of a question of law or fact

specified in the application regarding the liability to pay service tax in relation to a service proposed to be provided, by the applicant

– The question on which the advance ruling is sought shall be in respect of

• Liability to pay service tax• classification of any service as a taxable service• the valuation of taxable services for charging service tax;• the principles to be adopted for the purposes of determination of

value of the taxable service • applicability of notifications • admissibility of credit of service tax


• What cannot be referred?– Matters pending before any other authority – Matters already decided by a Court or Tribunal

• Application form– Form AAR –ST in quadruplicate – Fee Rs. 2500

• Time period for giving ruling– 90 days

• Procedure to be followed by the Authority– Notice to Commissioner – Personal hearing


• Binding nature of the Ruling– Binding on the applicant and – The Commissioner and his sub-ordinates – No right to appeal against Ruling

• Ruling is not a precedent– Cannot be applied to other assessees or cases

• When Advance Ruling becomes void– When the authority so decides on discovery of fraud

or mis- representation of facts

AuditAudit

• Audit – Coverage – all assessees and services – Scope – Selective

• Methodology - EA 2000• Gathering info on the basis of financial statements • Evaluation of internal controls • Risk analysis, trend analysis etc.

• Audit Report – EA 2000 specified format

Search & SeizureSearch & Seizure

• Search and Seizure – Section 82 – Authority

• To allow – Commissioner • To carry out the search – AC

– Seizure of documents and retention• To retain only what is required

Section 66 ASection 66 A

• Where any service provided or to be provided by a person who

• has established a business or• has a fixed establishment from which the service is

provided or to be provided, or • has his permanent address or usual place of residence,

– in a country other than India and

Section 66ASection 66A• Where service provider has business in two

countries– the country from where service provided or to be

provided

• Business in India and abroad– Treat them as separate entities

• Service offered through a branch– The country where branch is located

• Usual place of residence means – Place where it is incorporated or legally constituted

Taxation of Services (Provided from Outside India Taxation of Services (Provided from Outside India and Received in India) Rules, 2006and Received in India) Rules, 2006

• Rule 3 (2) (i) – In relation to immovable property in India

• Rule 3 (2) (ii) – Performed partly or wholly in India

• Rule 3 (2) (iii)– If the recipient is located in India

Rule 3(2) (i)Rule 3(2) (i)

Commercial or Industrial Construction Services

Architect’s services.Interior decorator.Site Formation etc. Real estate services.Residential Construction servicesDredging

Rule 3(2) (ii)Rule 3(2) (ii)

• Stock-Broker’s Services• Courier Service• Custom House Agent’s Service.• Steamer Agent’s Services.• Clearing And Forwarding Agent’s Services• Air Travel Agent’s Services• Mandap Keeper’s Services• Tour Operating Service• Rent-A-Cab Service• Chartered Accountant’s Services


• Cost Accountant’s Services• Company Secretary’s Services• Security Agency’s Services• Credit Rating Agency• Market Research Agency’s Services• Underwriter’s Service• Photography Services• Convention Services• Video Production Agency’s Services• Sound Recording Services


• Port Services• Authorised Service Station Services• Beauty Treatment Service• Cargo Handling Service• Dry Cleaning Services • Event Management Service• Fashion Designing Service• Health and Fitness Services• Storage and Warehousing Service• Commercial Training or Coaching Service.


• Erection,Commissioning And Installation Agency Service

• Internet Café Service• Maintenance or Repair Service• Technical Testing And Analysis

Service• Technical Inspection and

Certification Service• Airport Services


• Transport of Goods by Air Service• Business Exhibition Services• Transport of Goods by Road Service• Opinion Poll Services• Outdoor Caterer's Service.• Survey and Exploration of mineral, oil

and Gas Service• Pandal or Shamiana Contractors Services• Travel Agents Service• Forward Contract Service


• Cleaning Services

• Clubs and Associations

• Packaging

Rule 3(2) (iii)Rule 3(2) (iii)• Telephone And Pager Services• pagers service• General Insurance Service except those

rendered in relation to immovable property

• Advertising Agency’s Services• Consulting Engineer’s Services• Manpower Recruitment Agency’s Services• Management Consultant’s Services

Rule 3(2) (iii)Rule 3(2) (iii)• Scientific or Technical Consultancy

Services• Leased Circuit Services• Telegraph Services• Telex Services• Facsimile Services• Computer Network Services• Broadcasting Services• Insurance Auxiliary Services• Banking And Financial Services• Cable Services

Rule 3(2) (iii)Rule 3(2) (iii)• Life Insurance Service• Insurance Auxiliary Services, life

insurance• Rail Travel Agent’s Service• Business Auxiliary Services• Franchise Service• Foreign Exchange Broker• Intellectual Property Services• Programme Production Services

Rule 3(2) (iii)Rule 3(2) (iii)

• Transport through pipeline

• Survey and map making

• Mailing list compilation

Service Tax-Obligations & Time Limits Service Tax-Obligations & Time Limits Sec/Rules Obligations Frequency Time Limit Form/Fee

68 Read with rule 6(1)

Payment of Service Tax

Monthly For Corporate assessees by 5th of the following month except for the month of March which is payable by 31st March

TR-6 Challan

68 Read with rule 6(1)

Payment of Service Tax

Quarterly For Individuals & Firms by 5th of following month of the quarter ending except for the quarter ending March which is payable by 31st March


69(1) read with rule 4(1)

Registration under Service Tax

One time Within 30 days from the date on which tax is levied or commence the business

Form ST1

69(2) read with rule 3(2) of Registration of Special Category fo Persons Rules, 2005

Registration of provider of taxable service having turnover exceeding 3 lacs

One time Within 30 days from the date exceeding value 3 lacs

Form ST1


69(2) read with rule 3(1) of Registration 0f Special Category of Persons Rules, 2005

Registration of Input Service Distributor

One time Within 30 days from the date exceeding value 3 lacs

Form ST1

Rule 4(5) Grant of Certificate of registration

One time Within 7 days of registration application: otherwise, it will be deemed to have been granted

Form ST-2

Service Tax-Obligations & Time Limits Service Tax-Obligations & Time Limits Sec/Rules Obligations Frequency Time Limit Form/Fee70 read with rule 7(1) & 7(2)

Return of Service Tax

Half-yearly Within 25 days of end of each half year

Form ST-3/ST-3A(in triplicate along with copy of Form TR-6

Rule 9(9) of CENVAT Credit Rules, 2004

CENVAT Credit Return

Half-yearly End of the month of each half year

Form ST-3

Service Tax-Obligations & Time Limits Service Tax-Obligations & Time Limits Sec/Rules Obligations Frequency Time Limit Form/Fee70(2) and with rule 4 of registration of Special Category of Persons Rules, 2005 read with Rule 9(10) of CENVAT Credit Rules, 2004

Input Service distributor return

Half -yearly End of the month of each half year

Form ST-3

Rule 6(5) A statement giving details of the diff. between the ST. deposited and ST. liability to be paid for each month, when assessee opted for prov. assessment

Monthly or quaterly, as the case may be

Not prescribed, however it should be filed along with half yearly return

Forn ST-3A

Service Tax-Obligations & Time Limits Service Tax-Obligations & Time Limits Sec/Rules Obligations Frequency Time Limit Form/Fee85 read with rules 8(1) & 8(2)

Appeals by an assessee to Comm. C.Ex.

(Appeals)

If required 3 months of the receipt of order sought to be appealed

Form ST-4

( in duplicate with the order)

86(1) & (3) read with rule 9(1)

Appeals by an assessee, against the order of Comm. u/ss. 73,83A and 84 or Comm.

(Appeals) u/s 85, to the Appellate Tribunal


Form ST-5 (in quadruplicate copy of order and one certified copy of order) with prescribed fee under section 86(6) and (6A)

Service Tax-Obligations & Time Limits Service Tax-Obligations & Time Limits Sec/Rules Obligations Frequency Time Limit Form/Fee86(2) & (3) read with rule (2)

Appeals by Comm., on the direction of Board, against the order of Comm. u/s 73 or 83A or 84, to the Appellate Tribunal


Form ST-7 ( in quadruplicate with copy of order with one certified copy and copy of Board’s order)

86(2A) & (3) read with rule 9(2A) +Fee Prescribed u/s 86(6) & (6A)

Appeal by C.Ex officer on direction of Comm. against the order of Comm.(Appeals) u/s 85, to the Appellate Tribunal


Form ST-7 ( in quadruplicate with copy of order with one certified copy and copy Comm order)

Service Tax-Obligations & Time Limits Service Tax-Obligations & Time Limits Sec/Rules Obligations Frequency Time Limit Form/Fee86(4) read with rule 9(3)

Memorandum of cross objection by Comm. Of C.Ex. Officer as the case may be

When notice of appeal received

Within 45 days of the receipt of notice

Form ST-6

(in quadruplicate)

SERVICE TAX

Documents

rate of service tax

d of service tax rules

tax services

service taxrule

service taxact

indirect tax

india rules

export of services rules