SERVICE TAX

PROCEDURES
Created by
Nishant Khatana
 REGISTRATION REQUIREMENTS
Section 69 read with Rule 4
 Every Person who is
liable to pay service tax
 Application shall be filed
to Superintendent of
Central Excise
 Application is to be in
form No. ST-1
 Within 30 days
 Registration shall be
issued within 7 days in
form ST-2
 Document to be Submitted with ST-1
As per Hyderabad-IV, Trade Notice
No. 76/2003, dated 6-11-2003
(a) Proof of address of the premises office
sought to be registered
(b) PAN number of the assessee
(c) List of Branches offices or premises of
the assessee
(d) Brief note on accounting system
adopted by the assessee
(e) Branch-wise series of invoices
maintained along with a sample copy
thereof
(f) Previous years audited balance sheet
along with gross trial balance of
different branches
(g) Details of records accounts I am
maintained at different branches and confused
Central Office
what documents
(h) Bank account numbers of the
Branches and Central Office through to be filed
which the receipts are deposited, with ST-1
transacted.
 Reverse Charge
1.INSURER
in case of service
provided by
insurance agent

5.SPECIFIED
CONSIGNOR OR 2.INDIAN
CONSIGNEE RESIDENT
in case of service in case of import of
provided by goods Persons Liable service
transport agency
to Pay Service
Tax in Certain
Cases

4.ASSET
3.BODY
MANAGEMENT
CORPORATE OR
COMPANY
FIRM
in case service
in case of receipt of
provided by a
sponsorship service
distributor to them
 SSP Exemption Limit
Have to pay Service tax on
crossing the aggregate value
Rs. 800000/- of taxable service not
1000000 exceeding the threshold limit
Rs. 700000/-
of Rs. 8 Lack as per
800000 Notification No. 6/2005-ST
900000
600000
400000 600000
400000 Have to get himself
200000 300000 registered on crossing the
aggregate value of taxable
0 service not exceeding the
X 01/04/2006 01/04/2007 01/04/2008 threshold limit of Rs. 7 Lack
as per Notification No.
26/2005-ST
Turnover

Aggregate value of taxable service means the sum of first consecutive

payments received during a financial year towards taxable service
provided or to be provided.
 Payment of Service Tax through G.A.R. 7

Individual/Firm Other than Individual/Firm

Quarterly Payment Monthly Payment

Quarter Ending
Other Quarters Month of March Other Months
on 31st March

5th of the Month 5th of the

Upto 31 March
st
Upto 31 March
st
following Quarter Next Month

E – Payment of Service Tax

 E – Payment of Service Tax

Mandatory E - Payment Optional E - Payment

Rs. 50 Lakhs or More Less than Rs. 50 Lakhs

(Cash+CENVAT) (Cash+CENVAT)

In case of Large
Other than LTU
Taxpayer Unit

Check the Limit

Individually Check Cumulative
for Every Limit for Every
Registered Registered
Premises Premises
 Return of Service Tax
 Return of Service Tax to be filed
Half Yearly – ST-3
 For 1st April to 30th September
• Due Date - 25th October

 For 1st October to 31st March

• Due Date - 25th April

 Input Service Distributor

 For 1st April to 30th September
• Due Date - 30th October

 For 1st October to 31st March

• Due Date - 30th April
 E-filing of ST-3 return
 Basic Requirement
 PAN Based Service Tax Code (STC)
 Mention PAN Based STC in all Challan
 Procedure
 File Application to Divisional AC/DC in Annexure ‘A’ with a
Trusted e-mail id & a Contact No.
 AC/DC will Provide User id & Password within Ten Days of
receipt of Application through e-mail
 You can Change Password bus not User id
 File return on www.servicetaxefiling.nic.in
 Condonation of Delay
 Only for those using e-filing Facility first time
 Assessee has faced technical difficulties
 Delay of 1 month shall be condoned as per Circular No.
71/2004
 ANNEXURE ?A?

To

The Assistant/Deputy Commissioner

Service Tax Cell

SUB: APPLICATION FOR PERMISSION TO FILE ST3 RETURNS

ELECTRONICALLY.

1) Name of Assessee:

2) Category of service(s):

3) Service Tax Registration No.

4) Email Address:

(Please give a trusted e-mail address to which the UserName and Password for
access to the E-filing of the Return can be sent)

5) I/We request that I/We may be permitted to file my ST3 Return

electronically. I/We declare that I/We satisfy the conditions of Trade Notice No
6/2003 dated 01-04-2003 and shall observe the instructions given therein.

I/We undertake to indicate my/our 15 digit STP code in every challan used
by me/us for remitting Service Tax in Banks.

If any difficulty is faced in filing the return electronically and get the
acknowledgement from the computer within one month from the due date, I/we
shall file manual returns as was done hitherto.

Date: Name and signature of the

Place: Assessee
Designation with Seal
Thank You