SERVICE TAX

1
SERVICE TAX

• ACT, Rules and Procedures

2
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

3
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

4
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

5
Service Tax-Penal Provisions
Section Type of Default Quantum of Interest/Penalty
75 Delayed Payment of Service Tax Simple Interest _at_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
6
Service Tax-Penal Provisions
Section Type of Default Quantum of 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_at_2 of such tax, whichever is higher. However, the penalty shall not exceed the amount of S.T.that assessee has failed to pay
7
Service Tax-Penal Provisions
Section Type of Default Quantum of 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.
8
Service Tax-Penal Provisions
Section Type of Default Quantum of Interest/Penalty
79 Failure to comply with Notice Omitted by the Finance (No-2) Act, 2004 w.e.f 10-9-2004
9
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)

10
Exemption - Rs. 4 lacsNotification 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

11
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)

12
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

13
Exemptions

• Equipment leasing and hire-purchase companies
• 90 Interest
• Government run laboratories
• Water quality testing
• Reserve Bank of India
• All services

14
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 PCA/PCS/PCWA are now taxable
Business Auxiliary Service Exemption to Call Centres and Medical Transcription Centres These services are now taxable
15
Withdrawal of Exemptions (FB 2006) effect
Category of Service Nature of Exemption Effect of withdrawal
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
16
Withdrawal of Exemptions (FB 2006) effect
Category of Service Nature of Exemption Effect of withdrawal
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.
17
What is the rate of Service Tax?

• Service tax _at_ 12
• Education Cess _at_ 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

18
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

19
Person Liable to Pay Service TaxRule 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

20
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

21
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

22
Registration

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

23
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)

24
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

25
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

26
Issue of Consignment Note

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

27
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

28
Rules of Classification

• When a taxable service is prima facie,
  classifiable under two or more sub-clauses of
  (105) of Section 65
• More specific description
• To prevail over general description
• Composite/ combination of services
• shall be classified under the service which gives
  essential character
• When not classifiable under a b,
• will be classified under sub-clause which occurs
  first among sub clauses merit consideration.

29
Rules of Classification

• Example
• Management Consultants (16/10/1998)
• Scientific or Technical Consultancy (16/07/2001)
• 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

30
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

31
Valuation of Services

• Gross amount charged for similar service to any
  other person in the ordinary course of trade
• Basis -gtnormal transaction value between two
  independent persons at arms 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 Commissioners approval

32
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

33
Valuation of ServicesInclusions

• Commission or brokerage
• Adjustments from deposits
• Premium charged by insurer
• Commission from airline/railways
• Commission received by actuary
• Commission to agent for CF services
• Commission to agent for insurance service

34
Valuation of ServicesExclusions

• Deposit to phone company
• Airfare collected by agent
• Rail fare collected by agent
• Interest on loans

35
Valuation of ServicesInclusions in value

• Stock Brokers 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

36
Valuation of ServicesInclusions 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

37
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 Agents Service
• Rail fare collected
• Banking Service- Interest on Loans
• Interest on loans

38
Valuation of ServicesCost 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)

39
Valuation of Services Cost of goods sold to be
excluded

• Conditions to be satisfied
• No credit of duty paid on such goods and
  materials sold
• had been availed under CENVAT Credit Rules 2004
• 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)

40
Abatements
Category of Service
Mandap Keepers 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
41
Abatements
Category of Service
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
42
Abatements
Category of Service
Construction of Complex 67
Outdoor Catering 50
Pandal or Shamiana Contractor 30
Transport of container by rail 30

43
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.

44
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

45
Calculation of service tax
Particulars Case 1 Case 2
Value of Service 1000.00 891.10
Service tax _at_ 12 120.00 106.76
Edu.Cess_at_ 2 2.40 2.14
Total bill amount 1122.40 1000.00

• Amount charged towards service inclusive of
  service tax
• Example

46
Payment of Service Tax - Due Date Rule 6(1)On
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.
47
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

48
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

49
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

50
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

51
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

52
Payment of Service Tax

• Delayed Payment
• Interest at 13 and
• Penalty gt Rs.100 and lt Rs.200 per day of delay
• Max. -gt Service tax payable
• Eight Digit Accounting Code
• Round off to nearest rupee

53
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

54
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

55
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

56
Returns 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
57
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

58
Refunds
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
59
Assessment and Provisional Assessment

• Self Assessment
• Form ST-3
• Verification and Assessment section 71
  (Deleted)
• Provisional Assessment
• Form ST-3 and 3A

60
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

61
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

62
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 erroneously been refunded Date of such refund
63
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

64
Publicity of offence

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

65
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

66
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

67
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

68
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

69
Interest

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

70
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

71
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

72
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

73
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

74
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

75
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

76
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

77
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

78
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

79
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

80
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

81
Rule 3(2) (i)

• Commercial or Industrial Construction Services
• Architects services.
• Interior decorator.
• Site Formation etc.
• Real estate services.
• Residential Construction services
• Dredging

82
Rule 3(2) (ii)

• Stock-Brokers Services
• Courier Service
• Custom House Agents Service.
• Steamer Agents Services.
• Clearing And Forwarding Agents Services
• Air Travel Agents Services
• Mandap Keepers Services
• Tour Operating Service
• Rent-A-Cab Service
• Chartered Accountants Services

83
Rule 3(2) (ii)

• Cost Accountants Services
• Company Secretarys Services
• Security Agencys Services
• Credit Rating Agency
• Market Research Agencys Services
• Underwriters Service
• Photography Services
• Convention Services
• Video Production Agencys Services
• Sound Recording Services

84
Rule 3(2) (ii)

• 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.

85
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

86
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

87
Rule 3(2) (ii)

• Cleaning Services
• Clubs and Associations
• Packaging

88
Rule 3(2) (iii)

• Telephone And Pager Services
• pagers service
• General Insurance Service except those rendered
  in relation to immovable property
• Advertising Agencys Services
• Consulting Engineers Services
• Manpower Recruitment Agencys Services
• Management Consultants Services

89
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

90
Rule 3(2) (iii)

• Life Insurance Service
• Insurance Auxiliary Services, life insurance
• Rail Travel Agents Service
• Business Auxiliary Services
• Franchise Service
• Foreign Exchange Broker
• Intellectual Property Services
• Programme Production Services

91
Rule 3(2) (iii)

• Transport through pipeline
• Survey and map making
• Mailing list compilation

92
(No Transcript)
93
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
94
Service Tax-Obligations Time Limits
Sec/Rules Obligations Frequency Time Limit Form/Fee
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
95
Service Tax-Obligations Time Limits
Sec/Rules Obligations Frequency Time Limit Form/Fee
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
96
Service Tax-Obligations Time Limits
Sec/Rules Obligations Frequency Time Limit Form/Fee
70 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
97
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 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
98
Service Tax-Obligations Time Limits
Sec/Rules Obligations Frequency Time Limit Form/Fee
85 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 If required 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)
99
Service Tax-Obligations Time Limits
Sec/Rules Obligations Frequency Time Limit Form/Fee
86(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 If required 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 Boards 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 If required 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)
100
Service Tax-Obligations Time Limits
Sec/Rules Obligations Frequency Time Limit Form/Fee
86(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)