SERVICE TAX
ACT, Rules and Procedures
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
• 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
• 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 Provisions
Section
75
75A
Type of Default
Quantum of
Interest/Penalty
Delayed Payment of Simple Interest @13%
Service Tax
p.a for the period of
delay on the amount by
which crediting of tax or
any part thereof is
delayed
Penalty for nonregistration
Omitted by the Finance (
No.2) Act, 2002, w.e.f
10-9-2004
Service Tax-Penal Provisions
Section Type of Default
76
Failure to Pay
Service Tax
Quantum of
Interest/Penalty
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
Service Tax-Penal Provisions
Section Type of Default
77
78
Quantum of
Interest/Penalty
General Penalty Penalty which may extend to
an amount not exceeding
Rs. 1000/-
Suppressing
In addition to ST and
Value of Taxable interest, a sum which shall
Service
not be less than, but which
shall not exceed twice, the
amount of ST sought to be
evaded.
Service Tax-Penal Provisions
Section Type of Default
79
Failure to
comply with
Notice
Quantum of
Interest/Penalty
Omitted by the Finance
(No-2) Act, 2004
w.e.f 10-9-2004
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 lacs
Notification 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 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 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
Exemptions
• Equipment leasing and hire-purchase
companies
– 90% Interest
• Government run laboratories
– Water quality testing
• Reserve Bank of India
– All services
Withdrawal of Exemptions
(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
Exemption to
Call Centres
and Medical
Transcription
These services
are now taxable
Business Auxiliary
Service
PCA/PCS/PCWA
are now taxable
Withdrawal of Exemptions
(FB 2006) – effect
Category of Service Nature of
Exemption
Effect of
withdrawal
Maintenance or
Repair Services
No effect as
exemption had
outlived its utility
Agreements
entered into
prior to
1.7.2003 etc.
Management
ERP Software
Consultancy Service system
Service in relation
to ERP software
now taxable
Withdrawal of Exemptions
(FB 2006) – effect
Category of Service Nature of
Exemption
Outdoor Catering
Service
Outdoor Catering
Service
Services
provided in a
railway train
Effect of
withdrawal
Catering services
provided in a
railway train now
taxable
Services
Canteens in
provided within schools, colleges,
premises of
hospitals now
academic or
liable to pay
healthcare
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?
• 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 Tax
Rule 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
Rule 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?
• 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
Registration
• 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
• 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)
Issue of Invoice/Challan/Bill
• 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
Issue of Invoice/Challan/Bill
• 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
• GTA to issue consignment note
– Not necessary for wholly exempted
service
Consignment Note means a document
issued 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 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 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
Section 67
• Consideration in Money
– gross amount charged by the service provider of
such service provided 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
• 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 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 Services
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 Services
Exclusions
•
•
•
•
Deposit to phone company
Airfare collected by agent
Rail fare collected by agent
Interest on loans
Valuation of Services
Inclusions 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 Services
Inclusions 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 Services
Deductions 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 Services
Cost 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
Cost 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)
Abatements
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
Abatements
Category of Service
%
Rent-a-Cab service
60
Convention Service
40
Erection, Commissioning & Installation under a
contract for supplying plant, machinery &
equipment
Transport of Goods by Road in a Goods
Carriage
67
Commercial or Industrial Construction Services
67
75
Abatements
Category of Service
%
Construction of Complex
67
Outdoor Catering
50
Pandal or Shamiana Contractor
30
Transport of container by rail
30
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
• 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
Particulars Case 1
• Amount charged
towards service
inclusive of
service tax
• Example
Case 2
Value of
1000.00 891.10
Service
Service
120.00 106.76
tax @ 12%
Edu.Cess
2.40
2.14
@ 2%
Total bill
1122.40 1000.00
amount
Payment of Service Tax - Due Date – Rule 6(1)
On payments received
Category of
Assessee
Periodicity of
Payment
Individuals,
Every calendar
Proprietary firms, quarter
or partnership
firms
Others
Every calendar
month
Due Date
5th of the month
immediately
following the said
quarter.
5th of the month
immediately
following the said
month.
Payment 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
Payment of Service Tax
• 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 of Service Tax
• 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
Payment of Service Tax
• 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
Payment of Service Tax
• 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
Payment of Service Tax
• 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
Payment of Service Tax
• 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
Records
• 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
Returns
•
•
•
•
•
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 date
Half year
1st April to 30th
September
Due date
On or before 25th
October
1st October to 31st March On or before 25th April
Refunds
• 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
Refunds
Particulars
In general
Relevant Date
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
• Self Assessment
– Form ST-3
• Verification and Assessment – section 71
(Deleted)
• Provisional Assessment
– Form ST-3 and 3A
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
• 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 Date
S.No Type of Case
Relevant Date
1
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 Date of such refund
erroneously been refunded
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 offence
• Govt. can publish names of defaullters and
particulars of the case
Rectification 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 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)
• 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 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
Interest
• Interest on delayed payment of
Service tax
– Upto 15.8.2002 – 24%
– Upto 9.9.2004 – 15%
– Now - 13%
Penalty
• 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
Penalty
• 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 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
Advance Ruling
• 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
Advance Ruling
• 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
Advance Ruling
• 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
Audit
• 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 & 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 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 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
and 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)
Commercial or Industrial Construction
Services
Architect’s services.
Interior decorator.
Site Formation etc.
Real estate services.
Residential Construction services
Dredging
Rule 3(2) (ii)
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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
Rule 3(2) (ii)
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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
Rule 3(2) (ii)
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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.
Rule 3(2) (ii)
• 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
Rule 3(2) (ii)
• 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
Rule 3(2) (ii)
• Cleaning Services
• Clubs and Associations
• Packaging
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)
• 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)
• 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)
• Transport through pipeline
• Survey and map making
• Mailing list compilation
Service Tax-Obligations & Time Limits
Sec/Rules Obligations Frequency Time Limit
Form/Fee
68 Read
Payment of
with rule 6(1) Service Tax
Monthly
For Corporate
TR-6
assessees by 5th of Challan
the following month
except for the month
of March which is
payable by 31st
March
68 Read
Payment of
with rule 6(1) 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
Service Tax-Obligations & Time Limits
Sec/Rules Obligations
Frequency Time Limit
69(1) read
Registration
with rule 4(1) under Service
Tax
One time
Within 30 days from Form ST1
the date on which
tax is levied or
commence the
business
Registration of One time
provider of
taxable
service having
turnover
exceeding 3
lacs
Within 30 days from Form ST1
the date exceeding
value 3 lacs
69(2) read
with rule 3(2)
of
Registration
of Special
Category fo
Persons
Rules, 2005
Form/Fee
Service Tax-Obligations & Time Limits
Sec/Rules Obligations
Frequency Time Limit
Form/Fee
69(2) read
Registration of One time
with rule 3(1) Input Service
of
Distributor
Registration
0f Special
Category of
Persons
Rules, 2005
Within 30 days from Form ST1
the date exceeding
value 3 lacs
Rule 4(5)
Within 7 days of
registration
application:
otherwise, it will be
deemed to have
been granted
Grant of
Certificate of
registration
One time
Form ST-2
Service Tax-Obligations & Time Limits
Sec/Rules Obligations
Frequency Time Limit
Form/Fee
70 read with
rule 7(1) &
7(2)
Half-yearly
Within 25 days of
end of each half
year
Form ST3/ST-3A(in
triplicate
along with
copy of Form
TR-6
Half-yearly
End of the month
of each half year
Form ST-3
Return of
Service Tax
Rule 9(9) of CENVAT
CENVAT
Credit Return
Credit Rules,
2004
Service Tax-Obligations & Time Limits
Sec/Rules Obligations
Frequency Time Limit
Form/Fee
70(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
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.
Monthly or
Not prescribed,
quaterly, as the however it should
case may be
assessment
End of the month
of each half year
be filed along
with half yearly
return
Forn ST-3A
Service Tax-Obligations & Time Limits
Sec/Rules Obligations
Frequency Time Limit
Form/Fee
85 read with
rules 8(1) &
8(2)
Appeals by an If required
assessee to
Comm. C.Ex.
(Appeals)
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 If required
assessee,
against the
order of
Comm. u/ss.
73,83A and 84
or Comm.
(Appeals) u/s
85, to the
Appellate
Tribunal
3 months of the
receipt of order
sought to be
appealed
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
Sec/Rules Obligations
Frequency Time Limit
Form/Fee
86(2) & (3)
read with
rule (2)
Appeals by
If required
Comm., on
the direction
of Board,
against the
order of
Comm. u/s 73
or 83A or 84,
to the
Appellate
Tribunal
3 months of the
receipt of order
sought to be
appealed
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
3 months of the
receipt of order
sought to be
appealed
Form ST-7 ( in
quadruplicate
with copy of
order with one
certified copy
and copy Comm
order)
If required
Service Tax-Obligations & Time Limits
Sec/Rules Obligations
Frequency Time Limit Form/Fee
86(4) read
Memorandum
with rule 9(3) 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)