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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.

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Presentation on theme: "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."— Presentation transcript:

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, Export of Services Rules, 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, 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 SectionType of DefaultQuantum of Interest/Penalty 75Delayed Payment of Service Tax Simple p.a for the period of delay on the amount by which crediting of tax or any part thereof is delayed 75APenalty for non- registration Omitted by the Finance ( No.2) Act, 2002, w.e.f

6 Service Tax-Penal Provisions SectionType of DefaultQuantum of Interest/Penalty 76Failure 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 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 SectionType of DefaultQuantum of Interest/Penalty 77General PenaltyPenalty which may extend to an amount not exceeding Rs. 1000/- 78Suppressing 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 SectionType of DefaultQuantum of Interest/Penalty 79Failure to comply with Notice Omitted by the Finance (No-2) Act, 2004 w.e.f

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 lacs Notification no. 6/2005-ST dated 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 to – Exempted –From to – Not exempt –From – Exempted Services provided to UN or an International organization (16/2002-ST dated ) Specified services provided by a non-resident in the course of sailing of a ship (22/2005-ST dated )

12 General Exemptions Services provided to SEZ and units in SEZ (4/2004-ST dated ) 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 ServiceNature 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 ServiceNature of Exemption Effect of withdrawal Maintenance or Repair Services Agreements entered into prior to 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 ServiceNature 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 12% Education 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 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

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 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 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.

29 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

30 Valuation of Services Section 67 Consideration in Money provided or to be provided by him –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 ->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

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 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

34 Valuation of Services Exclusions Deposit to phone company Airfare collected by agent Rail fare collected by agent Interest on loans

35 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

36 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

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 Agent’s Service –Rail fare collected Banking Service- Interest on Loans Interest on loans

38 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)

39 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 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 Keeper’s Services40 Mandap Keeper services provided by Hotels40 Tour Operator in relation to packaged tour60 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 service60 Convention Service40 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 Services67

42 Abatements Category of Service% Construction of Complex67 Outdoor Catering50 Pandal or Shamiana Contractor30 Transport of container by rail30

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 20 th 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 Amount charged towards service inclusive of service tax Example ParticularsCase 1Case 2 Value of Service Service 12% % Total bill amount

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 5 th of the month immediately following the said quarter. OthersEvery calendar month 5 th 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 31 st 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 > Rs.100 and < Rs.200 per day of delay Max. -> 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 yearDue date 1 st April to 30 th September On or before 25 th October 1 st October to 31 st MarchOn or before 25 th 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 ParticularsRelevant Date In generalThe date of payment Other than service providerDate 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 CaseRelevant Date 1Taxable 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 filedDate on which return is filed (b)Where a return is not filedThe last date on which return is to be filed (c)In any other caseThe date on which service tax is to be paid 2In the case of Provisional AssessmentDate of adjustment of Service tax after final assessment 3Where 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 – 24% –Upto – 15% –Now - 13%

70 Penalty For non-registration –No penalty - Section 75A deleted w.e.f –Penalty under Section 77 for contravention of any provision – Rs 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 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  Architect’s services.  Interior decorator.  Site Formation etc.  Real estate services.  Residential Construction services  Dredging

82 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

83 Rule 3(2) (ii) 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

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 Agency’s Services Consulting Engineer’s Services Manpower Recruitment Agency’s Services Management Consultant’s 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 Agent’s 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

93 Service Tax-Obligations & Time Limits Sec/RulesObligationsFrequencyTime LimitForm/Fee 68 Read with rule 6(1) Payment of Service Tax MonthlyFor Corporate assessees by 5 th of the following month except for the month of March which is payable by 31 st March TR-6 Challan 68 Read with rule 6(1) Payment of Service Tax QuarterlyFor Individuals & Firms by 5 th of following month of the quarter ending except for the quarter ending March which is payable by 31 st March

94 Service Tax-Obligations & Time Limits Sec/RulesObligationsFrequencyTime LimitForm/Fee 69(1) read with rule 4(1) Registration under Service Tax One timeWithin 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 timeWithin 30 days from the date exceeding value 3 lacs Form ST1

95 Service Tax-Obligations & Time Limits Sec/RulesObligationsFrequencyTime LimitForm/Fee 69(2) read with rule 3(1) of Registration 0f Special Category of Persons Rules, 2005 Registration of Input Service Distributor One timeWithin 30 days from the date exceeding value 3 lacs Form ST1 Rule 4(5)Grant of Certificate of registration One timeWithin 7 days of registration application: otherwise, it will be deemed to have been granted Form ST-2

96 Service Tax-Obligations & Time Limits Sec/RulesObligationsFrequencyTime LimitForm/Fee 70 read with rule 7(1) & 7(2) Return of Service Tax Half-yearlyWithin 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-yearlyEnd of the month of each half year Form ST-3

97 Service Tax-Obligations & Time Limits Sec/RulesObligationsFrequencyTime LimitForm/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 -yearlyEnd 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/RulesObligationsFrequencyTime LimitForm/Fee 85 read with rules 8(1) & 8(2) Appeals by an assessee to Comm. C.Ex. (Appeals) If required3 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 required3 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/RulesObligationsFrequencyTime LimitForm/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 required3 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 If required3 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/RulesObligationsFrequencyTime LimitForm/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)


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