Service Tax Rules 1994

Ann. 2 — Service Tax Rules, 1994 4.
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Service Tax Rules, 1994 A

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(As Amended upto N
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15th May, 2013) U
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Notification No. G.S.R. No. 546(E) No. 2/94

Service Tax Published in Part II, Section 3, Sub-section (i) of the Gazette of India,
Extraordinary. Dated the 28th June, 1994, 7 Asadha 1916 Saka by Government of India,
Ministry of Finance, Department of Revenue, New Delhi.
In exercise of the powers conferred by sub-section (1) read with sub-section (2) of Section 94
of the Finance Act, 1994 (32 of 1994), The Central Government hereby makes the following
rules for the purpose of the assessment and collection of service tax, namely:—
1. Short title and commencement

(1) These rules may be called the Service Tax Rules, 1994.
(2) They shall come into force on the 1st day of July, 1994.
2. Definitions
(1) In these rules, unless the context otherwise requires —
(a) “Act” means the Finance Act, 1994 (32 of 1994)
[(b) “assessment” includes self assessment of service tax by the assessee,
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reassessment, provisional assessment, best judgment assessment and any order

of assessment in which the tax assessed is nil; determination of the interest on
the tax assessed or reassessed:]
[(bb) “banking company” has the meaning assigned to it in clause (a) of section 45A
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of the Reserve Bank of India Act, 1934 (2 of 1934);

(bc) “body corporate” has the meaning assigned to it in clause (7) of section 2 of
the Companies Act, 1956 (1 of 1956);
(bd) “financial institution” has the meaning assigned to it in clause (c) of section
45-I of the Reserve Bank of India Act, 1934 (2 of 1934)];
1. Substituted by the Service Tax (Amendment) Rules, 2001 (w.e.f. 16-7-2001) for the following:
(b) “Assessment” means assessment of service tax by a Central Excise Officer and shall include reassessment
provisional assessment, best judgement assessment an order of assessment in which the tax assessed is
nil; determination of the interest on the tax assessed or reassessed;
2. Inserted by the Service Tax (Second Amendment) Rules, 2012, (w.e.f. 1-7-2012) vide Notification No.
36/2012-Service Tax, dated 20th June, 2012.
4.129
4.130 New Law of Service Tax in India
(c) “Form” means a form appended to these rules;

[(c1a)
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“goods carriage” has the meaning assigned to it in clause (14) of section 2 of
the Motor Vehicles Act, 1988 (59 of 1988)];
[(ca)
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“Half year” means the period between 1st April to 30th September, or 1st
October to 31st March of a financial year;
[(cb)
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‘input service distributor’ has the meaning assigned to it in clause (m) of rule
(2) of the CENVAT Credit Rules, 2004;]
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[(cba) “insurance agent” has the meaning assigned to it in clause (10) of section 2 of
the Insurance Act, 1938 (4 of 1938);]
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[(cc) “large taxpayer” shall have the meaning assigned to it in the Central Excise
Rules, 2002;]
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[(cca) “legal service” means any service provided in relation to advice, consultancy or
assistance in any branch of law, in any manner and includes representational
services before any court, tribunal or authority;
(ccb) “life insurance business” has the meaning assigned to it in clause (11) of
section 2 of the Insurance Act, 1938 (4 of 1938);
(ccc) “non banking financial company” has the meaning assigned to it in clause (f)
of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);]
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[(cd) “partnership firm” includes a limited liability partnership;]
2. Re-numbered by the Service Tax (Amendment) Rules, 2012, (w.e.f. 1-4-2012) vide Notification No. 3/2012-
ST.dated 17-3-2012. Earlier clause (cc) was inserted by the Service Tax (Amendment) Rules, 1998 (w.e.f.
16-10-1998).
3. Re-numbered by the Service Tax (Amendment) Rules, 2012, (w.e.f. 1-4-2012) vide Notification No. 3/2012-ST.
dated 17-3-2012. Earlier clause (ccc) was inserted by the Service Tax (Second Amendment) Rules, 2004 w.e.f.
10.9.2004.
4. Re-numbered by the Service Tax (Amendment) Rules, 2012, (w.e.f. 1-4-2012) vide Notification No. 3/2012-ST.
dated 17-3-2012. Earlier clause (cccc) was inserted by the Service Tax (Fifth Amendment) Rules, 2004 w.e.f.
30-9-2006 vide Notification No. 28/2006, dated 30-9-2006.
5. Inserted by the Service Tax (Amendment) Rules, 2012 w.e.f. 1-4-2012 vide Notification No. 3/2012-ST, dated
17-3-2012.
Ann. 2 — Service Tax Rules, 1994 4.131
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[(d) “person liable for paying service tax”, —
(i) in respect of the taxable services notified under sub-section (2) of section
68 of the Act, means,-
(A) in relation to service provided or agreed to be provided by an
insurance agent to any person carrying on the insurance business,
the recipient of the service.
1. Substituted by the Service Tax (Second Amendment) Rules, 2012, (w.e.f. 1-7-2012) vide Notification No.
Earlier Clause (d) read as under :
(d) “person liable for paying the service tax” means —
(i) in relation to telecommunication service—
(a) the Director General of Posts and Telegraphs, referred to in clause (6) of Section 3 of the
Indian Telegraph Act, 1885 (13 of 1885); or
(b) the Chairman-cum-Managing Director, Mahanagar Telephone Nigam Limited, Delhi, a company
registered under the Companies Act, 1956 (1 of 1956); or
(c) any other person who has been granted a licence by the Central Government under the first
proviso to sub-section (1) of Section 4 of the Indian Telegraph Act, 1885 (13 of 1885);
(ii) in relation to general insurance business, the insurer or re-insurer, as the case may be, providing
such service;
(iii) in relation to insurance auxiliary service by an issurance agent, any person carrying on the general
insurance business or the life insurance business, as the case may be] in India.]
(iv) in relation to any taxable service provided or to be provided by any person from a country other
than India and received by any person in India under section 66A of the Act, the recipient of such
service;
(v) in relation to taxable service provided by a goods transport agency, where the consignor or
consignee of goods is,—
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any company formed or registered under] the Companies Act, 1956 (1 of 1956);
(c) any corporation established by or under any law;
(d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any
law corresponding to that Act in force in any part of India;
(e) any co-operative society established by or under any law;
(f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944)
or the rules made thereunder; or
(g) any body corporate established, or a partnership firm registered, by or under any law,
any person who pays or is liable to pay freight either himself or through his agent for the
transportation of such goods by road in a goods carriage;
(vi) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor
or an agent, as the case may be, the mutual fund or asset management company, as the case may
be, receiving such service;
(vii) in relation to sponsorship service provided to any body corporate or firm located in India, the body
corporate or, as the case may be, the firm who receives such sponsorship service;
(B) in relation to service provided or agreed to be provided by a goods

transport agency in respect of transportation of goods by road,
where the person liable to pay freight is,—
(I) any factory registered under or governed by the Factories Act,
1948 (63 of 1948);
(II) any society registered under the Societies Registration Act, 1860
(21 of 1860) or under any other law for the time being in force
in any part of India;
(III) any co-operative society established by or under any law;
(IV) any dealer of excisable goods, who is registered under the
Central Excise Act, 1944 (1 of 1944) or the rules made
thereunder;
(V) any body corporate established, by or under any law; or
(VI) any partnership firm whether registered or not under any law
including association of persons;
any person who pays or is liable to pay freight either himself or
through his agent for the transportation of such goods by road in a
goods carriage:
Provided that when such person is located in a non-taxable territory,
the provider of such service shall be liable to pay service tax.
(C) in relation to service provided or agreed to be provided by way of
sponsorship to anybody corporate or partnership firm located in the
taxable territory, the recipient of such service;
(D) in relation to service provided or agreed to be provided by,-
(I) an arbitral tribunal, or
(II) an individual advocate or a firm of advocates by way of legal
services,
to any business entity located in the taxable territory, the recipient
of such service;
(E) in relation to support services provided or agreed to be provided by
Government or local authority except,—
(a) renting of immovable property, and
(b) services specified sub-clauses (i), (ii) and (iii) of clause (a) of
section 66D of the Finance Act, 1994,
to any business entity located in the taxable territory, the recipient
of such service;
[(EE) in relation to service provided or agreed to be provided by a director

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of a company to the said company, the recipient of such service;]

(F) in relation to services provided or agreed to be provided by way of:-
(a) renting of a motor vehicle designed to carry passengers, to any
person who is not engaged in a similar business; or
(b) supply of manpower for any purpose 1[or security services]; or
(c) service portion in execution of a works contract;
by any individual, Hindu Undivided Family or partnership firm,
whether registered or not, including association of persons,
located in the taxable territory to a business entity registered as
a body corporate, located in the taxable territory, both the service
provider and the service recipient to the extent notified under sub-
section (2) of section 68 of the Act, for each respectively.
(G) in relation to any taxable service provided or agreed to be provided
by any person which is located in a non-taxable territory and
received by any person located in the taxable territory, the recipient
of such service;
(ii) in a case other than sub-clause (i), means the provider of service.]
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[(dd) “place of provision” shall be the place as determined by Place of Provision of
Services Rules 2012;]
[(e) “Quarter” means the period between 1st January to 31st March, or 1st April to
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30th June or 1st July to 30th September or 1st October to 31st December of a
financial year.]
[(f) “renting of immovable property” means any service provided or agreed to be

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provided by renting of immovable property or any other service in relation to

such renting.
[(fa) “security services” means services relating to the security of any property,
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whether movable or immovable, or of any person, in any manner and includes

the services of investigation, detection or verification, of any fact or activity;]
1. Inserted by the Service Tax (Third Amendment) Rules, 2012 vide Notification No. 46/2012-Service Tax, dated
7th August, 2012.
3. Inserted by the Service Tax (Amendment) Rules, 1998 (w.e.f. 16-10-1998).
(g) “supply of manpower” means supply of manpower, temporarily or otherwise,

to another person to work under his superintendence or control.]
2. All words and expressions used but not defined in these rules but defined in 1[the
Central Excise Act, 1944] (1 of 1944) 2[and the rules made thereunder shall have
the meanings assigned to them in that Act and rules].
3. Appointment of Officers
The Central Board of Excise and Customs may appoint such Central Excise Officers as it
think fit for exercising the powers under Chapter V of the Act within such local limits
as it may assign to them as also specify the taxable service in relation to which any such
Central Excise Officer shall exercise his powers.
[4. Registration
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(1) Every person liable for paying the Service Tax shall make an application to the
concerned 4[Superintendent of Central Excise] appointed under Rule 3 in Form ST-1
for registration within a period of thirty days from the date on which the service
tax under 5[section 66B] of the Finance Act, 1994 (32 of 1994) is levied:
Provided that where a person commences the business of providing a taxable service
after such service has been levied, he shall make an application for registration
within a period of thirty days from the date of such commencement:
1. Renamed for “Central Excise and Salt Act, 1944’ by section 71 of the Finance (No. 2) Act, 1996.
2. Substituted for “and the Central Excise Rules, 1944 shall have the meanings assigned to them in the Act and
Rules” by the Service Tax (Amendment) Rules, 2001 (w.e.f. 16-7-2001).
3. Substituted by the Service Tax (Amendment) Rules, 1998 (w.e.f. 16-10-1998).
Earlier Rule 4 was as under:
4. Registration
(1) Every person responsible for collecting the Service Tax shall make an application to the concerned
Central Excise Officer appointed under Rule 3 in Form ST-1 for registration.
(2) Where an assessee is providing taxable services from more than one premises or offices, it shall be
competent for the Central Government to allow separate applications for registration in respect of each
such premises or offices.
(3) The Central Excise Officer shall, after satisfying himself that the application form is in conformity
with the provisions of Chapter V of the Act and these rules, grant a certificate of registration in Form
ST-2 within seven days from the date of receipt of the application. If the registration certificate is not
granted within the said period, the registration applied for shall be deemed to have been granted.
(4) Where a registered assessee transfers his business to another person, the transferee shall obtain a fresh
certificate of registration.
(5) Every registered assessee, who ceases to carry on the activity for which he is registered, shall surrender
his registration certificate immediately.
4. Substituted for “Central Excise Officer” by the Service Tax (Amendment) Rules, 2001 w.e.f. 16-7-2001.
5. Substituted for the word and figures “section 66” by the Service Tax (Second Amendment) Rules, 2012, (w.e.f.
1-7-2012) vide Notification No. 36/2012-Service Tax, dated 20th June, 2012.
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[Provided further that a person liable for paying the service tax in the case of
taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the
Finance Act, 1994 (32 of 1994) may make an application for registration on or before
the 31st day of December, 1998]:
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[Provided also that a person liable for paying the service tax in the case of taxable
services referred to in sub-clause (zzp) of clause (105) of section 65 of the Act may
make an application for registration on or before the 3[31st day of March, 2005]].
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[(1A) For the purposes of sub-rule (1), the Central Board of Excise and Customs may, by
an order specify the documents which are to be submitted by the assessee alongwith
the application within such period, as may be specified in the said order.]
[(2) Where a person, liable for paying service tax on a taxable service, —
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(i) provides such service from more than one premises or offices; or
(ii) receives such service in more than one premises or offices; or,
(iii) is having more than one premises or offices, which are engaged in relation to
such service in any other manner, making such person liable for paying service
tax,
1. Inserted by Service Tax (Second Amendment) Rules, 1998 (w.e.f. 2-12-1998.)

2. Inserted by Service Tax (Second Amendment) Rules, 2005 vide Notification No. 2/2005-ST, dated
14-2-2005.
3. Substituted for “28th day of March, 2005” by Notification No. 3/2005-ST, dated 26-2-2005.
4. Omitted by Service Tax (Amendment) Rules 2002 (w.e.f. 16-8-2002),
Earlier it read as under—
Provided further that a person who is a non-resident or is from outside India, does not have any office in
India, and is liable to pay service tax, may not make an application for registration if such person pays the
service tax on taxable service, rendered by him].
5. Inserted by the Service Tax (Fifth Amendment) Rules, 2011 w.e.f 19-10-2011 vide Notification No. 48/2011
dated 19-10-2011.
6. Substituted for the following by Service Tax (Sixth Amendment) Rules, 2006 vide Notification No. 29/2006-ST,
dated 2-11-2006:
(2) Where an assessee is providing a taxable service from more than one premises or offices and has
centralized billing systems or centralized accounting systems in respect of such service, and such
centralized billing or centralized accounting systems are located in one or more offices or premises, he
may, at his option, register such premises or offices from where such centralized billing or centralized
accounting systems are located.
(3) The registration under sub-rule (2), shall be granted, —
(a) by the Commissioner of Central Excise or the Chief Commissioner of Central Excise, as the case
may be, in whose jurisdiction all the premises or offices providing taxable service and the premises
or office from where centralised billing or centralised accounting is done, are located; and
(b) in cases other than (a) above, by such authority, as may be specified by the Board:
Provided that nothing contained in this sub-rule shall have any effect on the registrations granted to the
premises or offices having such centralized billing or centralized accounting systems, prior to 1st day of
April, 2005.
and has centralised billing system or centralised accounting system in respect of

such service, and such centralised billing or centralised accounting systems are
located in one or more premises, he may, at his option, register such premises or
offices from where centralised billing or centralised accounting systems are located.
(3) The registration under sub-rule (2), shall be granted by the Commissioner of Central
Excise in whose jurisdiction the premises or offices, from where centralised billing
or accounting is done, are located:
Provided that nothing contained in this sub-rule shall have any effect on the
registration granted to the premises or offices having such centralised billing or
centralised accounting systems, prior to the 2nd day of November, 2006.]
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[(3A) Where an assessee is providing a taxable service from more than one premises or
offices, and does not have any centralized billing systems or centralized accounting
systems, as the case may be, he shall make separate applications for registration in
respect of each of such premises or offices to the jurisdictional Superintendent of
Central Excise].
(4) Where an assessee is providing more than one taxable service, he may make a
single application, mentioning therein all the taxable services provided by him, to
the concerned 2[Superintendent of Central Excise].
(5) The 3[Superintendent of Central Excise] shall after due verification of the application
form, 4[or an intimation under sub-rule (5A), as the case may be,] grant a certificate
of registration in Form ST-2 within seven days from the date of receipt of the
application 4[or the intimation]. If the registration certificate is not granted within
the said period, the registration applied for shall be deemed to have been granted.
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[(5A) Where there is a change in any information or details furnished by an assessee
in Form ST-1 at the time of obtaining registration or he intends to furnish any
1. Substituted by Service Tax (Fourth Amendment) Rules, 2005 by Notification No. 7/2005-ST dated 1-3-2005
(w.e.f. 1-4-2005) for the following :
(3A) Where an assessee is providing taxable service from more than one premises or office and has a
centralised accounting system in respect of such service rendered to clients from each such premises or
office at any one premises or office, the Commissioner of Central Excise may permit such assessee to
registering only the premises or office from where such centralised accounting is done, if he is satisfied
that such registration shall not be detrimental to the interest of revenue.
4. Inserted by the Service Tax (Amendment) Rules, 2007 vide Notification No. 1/2007-ST, dated 1st March, 2007
(w.e.f. 1-3-2007).
5. Inserted vide Service Tax (Amendment) Rules, 2006 vide Notification No. 5/2006-ST dated 1-3-2006 (w.e.f.
1-3-2006).
additional information or detail, such change or information or details shall be

intimated, in writing, by the assessee, to the jurisdictional Assistant Commissioner
or Deputy Commissioner of Central Excise, as the case may be, within a period of
thirty days of such change.]
(6) Where a registered assessee transfers his business to another person, the transferee
shall obtain a fresh certificate of registration.
(7) Every registered assessee, who ceases to provide the taxable service for which
he is registered, shall surrender his registration certificate immediately 1[to the
Superintendent of Central Excise.]
[(8) On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise
2
shall ensure that the assessee has paid all monies due to the Central Government
under the provisions of the Act, and the rules and the notifications issued
thereunder, and thereupon cancel the registration certificate.]
[4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan.

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(1) Every person providing taxable service shall 4[, not later than 5[thirty days] from
the date of 6[provision of] such taxable service or receipt of any payment towards
the value of such taxable service, whichever is earlier,] issue an invoice, a bill or,
as the case may be, a challan signed by such person or a person authorized by him
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[in respect of such taxable service] 8[provided or agreed to be provided] and such
invoice, bill or, as the case may be, challan shall be serially numbered and shall
contain the following, namely:—
(i) the name, address and the registration number of such person;
(ii) the name and address of the person receiving taxable service;
[(iii) description and value of taxable service provided or agreed to be provided;
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and]
1. Inserted vide Service Tax (Amendment) Rules, 2006 vide Notification No. 5/2006-ST dated 1-3-2006 (w.e.f.
1-3-2006).
2. Inserted vide service Tax (Amendment) Rules, 2006 vide Notification No. 5/2006-ST dated 1-3-2006 (w.e.f.
1-3-2006).
3. Inserted by Service Tax (Second Amendment) Rules, 2004, vide Notification No. 11/2004-ST dated 10.9.2004.
4. Inserted by Service Tax (Fourth Amendment) Rules, 2005 vide Notification No. 7/2005-ST dated 1-3-2005 (w.e.f.
1-4-2005).
5. Substituted for the words “fourteen days” by the Service Tax (Amendment) Rules, 2012 w.e.f. 1-4-2012 vide
Notification No. 3/2012-ST, dated 17-3-2012.
6. Substituted for the words “completion of” by Notification No. 3/1011 ST, w.e.f. 1-4-2011.
7. Substituted for the words “in respect of taxable service” by Service Tax (Fourth Amendment) Rules, 2005 vide
Notification No. 7/2005-ST dated 1-3-2005 (w.e.f. 1-4-2005).
8. Substituted for the word and figures “provided or to be provided” by the Service Tax (Second Amendment)
Rules, 2012, (w.e.f. 1-7-2012) vide Notification No. 36/2012-Service Tax, dated 20th June, 2012.
Earlier sub-Clause (iii) read as under :
(iii) description, classification and value of taxable service provided or to be provided; and
(iv) the service tax payable thereon.

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[Provided that in case the provider of taxable service is a banking company or a
financial institution including a non-banking financial company providing service
to any person, an invoice, a bill or, as the case may be, challan shall include any
document, by whatever name called, whether or not serially numbered, and whether
or not containing address of the person receiving taxable service but containing
other information in such documents as required under this sub-rule :]
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[Provided further that in case the provider of taxable service is a goods transport
agency, providing service to a customer, in relation to transport of goods by road in
a goods carriage, an invoice, a bill or, as the case may be, a challan shall include
any document, by whatever name called, which shall contain the details of the
consignment note number and date, gross weight of the consignment and also
contain other information as required under this sub-rule.]
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[Provided also that in case of continuous supply of service, every person providing
such taxable service shall issue an invoice, bill or challan, as the case may be,
within 4[fourteen days] of the date when each event specified in the contract,
which requires the service receiver to make any payment to service provider, is
completed.]
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[* * *]
Earlier proviso read as under :
Provided that in case the provider of taxable service is a banking company or a financial institution including
a non-banking financial company, or any other body corporate or 3[any other person], providing service to a
customer, in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan
shall include any document, by whatever name called, whether or not serially numbered, and whether or not
containing address of the person receiving taxable service but containing other information in such documents
as required under this sub-rule.
2. Inserted by Service Tax (Fifth Amendment) Rules, 2004 Notification No. 35/2004-ST, dated 3-12-2004 (w.e.f.
1-1-2005).
3. Inserted by the Service Tax (Second Amendment) Rules, 2011 w.e.f. 1-4-2011 vide Notification No. 26/2011-ST,
dated 31-3-2011.
4. Substituted for the words “fourteen days” by the Service Tax (Amendment) Rules, 2012 (w.e.f. 1-4-2012 vide
5. Omitted by Notification No. 3/2011 ST (w.e.f. 1-4-2010)
Prior to omission, read as under—
Provided also that where any payment towards the value of taxable service is not received and such taxable
service is provided continuously for successive periods of time and the value of such taxable service is
determined or payable periodically, an invoice, a bill, or as the case may be, a challan shall be issued by a
person providing such taxable service, not later than fourteen days from the last day of the said period.
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[Provided also that in case the provider of taxable service is a banking company or
a financial institution including a non-banking financial company providing service
to any person, the period within which the invoice, bill or challan, as the case may
be, is to be issued, shall be forty-five days:]
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[Provided that in case the provider of taxable service is providing the service
of transport of passenger, an invoice, a bill or as the case may be, challan shall
include ticket in any form by whatever name called and whether or not containing
registration number of the provider of service and address of the recipient of service
but containing other information in such documents as required under this sub-
rule:]
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[Provided also that wherever the provider of taxable service receives an amount
upto rupees one thousand in excess of the amount indicated in the invoice and the
provider of taxable service has opted to determine the point of taxation based on
the option as given in Point of Taxation Rules, 2011, no invoice is required to be
issued to such extent.]
(2) Every input service distributor distributing credit of taxable services shall, in respect
of credit distributed, issue an invoice, a bill or, as the case may be, a challan signed
by such person or a person authorized by him, for each of the recipient of the credit
distributed, and such invoice, bill or, as the case may be, challan shall be serially
numbered and shall contain the following, namely:—
(i) the name, address and registration number of the person providing input
services and the serial number and date of invoice, bill, or as the case may be,
challan issued under sub-rule (1);
(ii) the name, 4[and address] of the said input service distributor;
Provided also that in case the provider of taxable service is a banking company or a financial institution
including a non-banking financial company, or any other body corporate or any other person, providing service
to any person, in relation to banking and other financial services, the period within which the invoice, bill
or challan, as the case may be is to be issued, shall be forty five days;
Provided also that in case the provider of taxable service is aircraft operator providing the service of air
transport of passenger, an invoice, a bill or as the case may be, challan shall include ticket in any form by
whatever name called and whether or not containing registration number of the service provider, classification
of the service received and address of the service receiver but containing other information in such documents
as required under this sub-rule.
3. Inserted by the Service Tax (Amendment) Rules, 2012 w.e.f. 1-4-2012 vide Notification No. 3/2012-ST, dated
17-3-2012.
4. Corrected by F. No. B 2/3/2004-TRU, dated 22-9-2004.
(iii) the name and address of the recipient of the credit distributed;
(iv) the amount of the credit distributed.]
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[Provided that in case the input service distributor is an office of a banking
company or a financial institution including a non-banking financial company
providing service to any person an invoice, a bill or, as the case may be, challan
shall include any document, by whatever name called, whether or not serially
numbered but containing other information in such documents as required under
this sub-rule:]
[4B. Issue of consignment note

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Any goods transport agency which provides service in relation to transport of goods by
road in a goods carriage shall issue a consignment note to the 3[recipient of service]:
Provided that where any taxable service in relation to transport of goods by road in
a goods carriage is wholly exempted under section 93 of the Act, the goods transport
agency shall not be required to issue the consignment note.
Explanation.— For the purposes of this rule and the second proviso to rule 4A,
“consignment note” means a document, issued by a goods transport agency against the
receipt of goods for the purpose of transport of goods by road in a goods carriage, which
is serially numbered, and contains the name 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.]
Provided that in case the input service distributor is an office of a banking company or a financial institution
including a non-banking financial company, or any other body corporate or any other person, providing
service to any person, in relation to banking and other financial services, an invoice, a bill or, as the case
may be, challan shall include any document, by whatever name called, whether or not serially numbered but
containing other information in such documents as required under this sub-rule.
2. Inserted by Service Tax (Fifth Amendment) Rules, 2004 vide Notification No. 35/2004-ST, dated 3.12.2004,
(w.e.f. 1-1-2005).
3. Substituted for the words ‘customer’ vide Notification No. 19/2008-ST, dated 10-5-2008 (w.e.f. 16-5-2008).
5. Records
(1) The records 1[*] including computerised data 2[*] as maintained by an assessee in
accordance with the various laws in force from time to time shall be acceptable.
3
[(2) Every assessee shall furnish to the Superintendent of Central Excise at the time of
filing of return for the first time or the 31st day of January, 2008, whichever is later,
a list in duplicate, of—
(i) all the records prepared or maintained by the assessee for accounting of
transactions in regard to,-
[(a)
4
providing of any service];
(b) receipt or procurement of input services and payment for such input
services;
(c) receipt, purchase, manufacture, storage, sale, or delivery, as the case may
be, in regard of inputs and capital goods;
(d) other activities, such as manufacture and sale of goods, if any.
(ii) all other financial records maintained by him in the normal course of
business.]
5
[(3) All such records shall be preserved at least for a period of five years immediately
after the financial year to which such records pertain.
6
[(4) Omitted]
1. This Brackets have been omitted by the Service Tax (Amendment) Rules, 2006, (w.e.f. 1-3-2006).
2. Inserted by Service Tax (Fourth Amendment) Rules, 2004 vide Notification No. 30/2004-ST, dated 22-9-2004.
3. Substituted by Notification No. 45/2007-ST, dated 28-12-2007.
Earlier it read as under—
(2) Every assessee shall furnish to the [Superintendent of Central Excise] at the time of filing his
[* * * *] return for the first time a list of all accounts maintained by the assessee in relation to service
tax including memoranda received from his branch offices.
Earlier sub-Clause (a) read as under :
(a) providing of any service, whether taxable or exempted;
5. Inserted by the Finance Act, 2006 vide Notification No. 5/2006-ST dated 1-3-2006 (w.e.f. 1-3-2006).
6. Omitted by the Notification No. 45/2007-Service Tax, dated 28-12-2007.
Earlier Rule was as under :
(4) Every assessee shall make available, at the registered premises, at all reasonable time, such records as
mentioned in sub-rule (3), for inspection and examination by the Central Excise Officer authorised in
writing by the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, [as the
case may be, or, by the audit party deputed by the Comptroller and Auditor General of India.]
Explanation.— For the purposes of this rule, “registered premises” includes all premises or offices from
where an assessee is providing taxable services.
[5A. Access to Registered Premises

1
(1) An officer authorised by the Commissioner in this behalf shall have access to any
premises registered under these rules for the purpose of carrying out any scrutiny,
verification and checks as may be necessary to safeguard the interest of revenue.
(2) Every assessee shall, on demand, make available to the officer authorised under
sub-rule (1) or the audit party deputed by the Commissioner or the Comptroller and
Auditor General of India, within a reasonable time not exceeding fifteen working
days from the day when such demand is made, or such further period as may be
allowed by such officer or the audit party, as the case may be,—
(i) the records as mentioned in sub-rule (2) of rule 5;
(ii) trial balance or its equivalent; and
(iii) the income-tax audit report, if any, under section 44AB of the Income-tax Act,
1961 (43 of 1961), for the scrutiny of the officer or audit party, as the case may
be.]
[5B. Date for determination of rate.

2
Deleted.]
1. Inserted by the Service Tax (Sixth Amendment) Rules, 2007 vide Notification No. 45/2007-ST, dated 28th
December, 2007.
Earlier rule 5B read as under :
5B. Date for determination of rate.
The rate of tax in case of services provided, or to be provided, shall be the rate prevailing at the time
when the services are deemed to have been provided under the rules made in this regard.
[6. Payment of Service Tax

1
2
[(1) The service tax shall be paid to the credit of the Central Government,—
(i) by the 6th day of the month, if the duty is deposited electronically through
internet banking; and
(ii) by the 5th day of the month, in any other case,
immediately following the calendar month in which the 3[service is deemed to be
provided as per the rules framed in this regard]:
Provided that where the assessee is an individual or proprietary firm or partnership
firm, the service tax shall be paid to the credit of the Central Government by
the 6th day of the month if the duty is deposited electronically through internet
banking, or, in any other case, the 5th day of the month, as the case may be,

Earlier Rules 4 was as under:
6. Payment of Service Tax
(1) The assessee shall deposit with the bank designated by the Central Board of Excise and Customs
for this purpose in Form TR-6 or in any other manner as may be prescribed by the Central Board
of Excise and Customs by the 15th of the month immediately following the calendar month, the
service tax collected by him on the value of taxable service.
Provided that where an assessee is, for any reason, unable to correctly estimate on the date of
deposit the actual amounts collected for any particular month or period, the assessee may make a
request in writing to the Central Excise Officer to make a provisional assessment of the tax on the
basis of the amount deposited and the Central Excise Officer, may, on receipt of such request, order
provisional assessment of tax and where the Central Excise Officer makes a provisional assessment,
the provisions of Central Excise Rules, 1994 relating to provisional assessment, except so far as it
relates to execution of bond, shall, so far as may be, apply to such assessment.
2. Substituted by Service Tax (Fifth Amendment) Rules, 2007 vide Notification No. 39/2007-ST dated 12-9-2007.
Earlier sub-Rules (1) was as under:
(1) The service tax shall be paid to the credit of the Central Government by the 5th of the month
immediately following the calendar month in which the payments are received, towards the value of
taxable services:
Provided that where the assessee is an individual or proprietary firm or partnership firm, the service tax
shall be paid to the credit of the Central Government by the 5th of the month immediately following the
quarter in which the payments are received, towards the value of taxable services:
Provided further that notwithstanding the time of receipt of payment towards the value of services,
no service tax shall be payable for the part or whole of the value of services, which is attributable to
services provided during the period when such services were not taxable:
Provided also that the service tax on the value of taxable services received during the month of March,
or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government
by the 31st day of March of the calendar year.
Explanation.— For the removal of doubt it is hereby clarified that in case the value of taxable service is
received before providing the said service, service tax shall be paid on the value of service attributable
to the relevant month, or quarter, as the case may be.
3. Substituted for the words “payments are received, towards the value of taxable services” by the Service Tax
Notification No. 3/2011-Service Tax dated the 1st March, 2011 (w.e.f. 1-4-2011).
immediately following the quarter in which the 1[service is deemed to be provided

as per the rules framed in this regard]:
2
[* * *]
[ [Provided further that] the service tax on the service deemed to be provided in the
3 4
month of March, or the quarter ending in March, as the case may be, shall be paid
to the credit of the Central Government by the 31st day of March of the calendar
year.]
5
[omitted]:
Provided also that in case of individuals and partnership firms whose aggregate
value of taxable services provided from one or more premises is fifty lakh rupees or
less in the previous financial year, the service provider shall have the option to pay
tax on taxable services 6[provided or agreed to be provided] by him up to a total of
rupees fifty lakhs in the current financial year, by the dates specified in this sub-
rule with respect to the month or quarter, as the case may be, in which payment is
received.]
7
[* * *]
1. Substituted for the words “payments are received, towards the value of taxable services” by the Service Tax
Notification No. 3/2011-Service Tax dated the 1st March, 2011.
2. Omitted by Service Tax Notification No. 3/2011-Service Tax dated the 1st March, 2011.
Prior to the omission, read as under—
Provided further that notwithstanding the time of receipt of payment towards the value of services, no service
tax shall be payable for the part or whole of the value of services, which is attributable to services provided
during the period when such services were not taxable:
3. Substituted by Service Tax Notification No. 3/2011-Service Tax dated the 1st March, 2011.
Prior to the substitution, read as under—
Provided also that the service tax on the value of taxable services received during the month of March, or the
quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the
31st day of March of the calendar year.
4. Substituted for the words “Provided also that” by the Service Tax (Amendment) Rules, 2012 w.e.f. 1-4-2012
vide Notification No. 3/2012-ST, dated 1-7-2012.
5. Omitted by the Service Tax (Second Amendment) Rules, 2012, (w.e.f. 1-7-2012) vide Notification No.
Provided also that in case of taxable services covered under sub-rule (1) of rule 3 of the Export of Services
Rules, 2005, this sub-rule shall not apply subject to the condition that the payment is received within the
period specified by the Reserve Bank of India, including such extended period as may be allowed from time
to time:
6. Substituted for the words “provided or to be provided” by the Service Tax (Second Amendment) Rules, 2012,
(w.e.f. 1-7-2012) vide Notification No. 36/2012-Service Tax, dated 20th June, 2012.
7. Omitted by Service Tax Notification No. 3/2011-Service Tax dated the 1st March, 2011.
Explanation.— For the removal of doubts, it is hereby declared that where the transaction of taxable service
is with any associated enterprise, any payment received towards the value of taxable service, in such case
shall include any amount credited or debited, as the case may be, to any account, whether called ‘Suspense
account’ or by any other name, in the books of account of a person liable to pay service tax.
1
[(1A) Without prejudice to the provisions contained in sub-rule (1), every person liable to
pay service tax, may, on his own volition, pay an amount as service tax in advance,
to the credit of the Central Government and adjust the amount so paid against the
service tax which he is liable to pay for the subsequent period:
Provided that the assessee shall,—
(i) intimate the details of the amount of service tax paid in advance, to the
jurisdictional Superintendent of Central Excise within a period of fifteen days
from the date of such payment; and
(ii) indicate the details of the advance payment made, and its adjustment, if any
in the subsequent return to be filed under section 70 of the Act.]
(2) The assessee shall deposit the service tax liable to be paid by him with the bank
designated by the Central Board of Excise and Customs for this purpose in Form
TR-6 or in any other manner prescribed by the Central Board of Excise and
Customs.
2
[Provided that where an assessee has paid a total service tax of rupees ten lakh
or more including the amount paid by utilisation of CENVAT credit, in the
preceding financial year, he shall deposit the service tax liable to be paid by him
electronically, through internet banking.]
3
[(2A) For the purpose of this rule, if the assessee deposits the service tax by cheque, the
date of presentation of cheque to the bank designated by the central Board of Excise
and customs for this purpose shall be deemed to be the date on which service tax
has been paid subject to realisation of that cheque.]
[(3) Where an assessee has issued an invoice, or received any payment, against a service
4
to be provided which is not so provided by him either wholly or partially for any
reason, 5[or where the amount of invoice is renegotiated due to deficient provision
1. Inserted by Service Tax (Amendment) Rules, 2008 vide Notification No. 4/2008-ST, dated 1-3-2008.
2. Substituted by Service Tax (Amendment) Rules, 2010 (w.e.f. 1-5-2010).
Earlier was read as under:
Provided that the assessee, who has paid service tax of rupees fifty lakh or above in the preceding financial
year or has already paid service tax of rupees fifty lakh in the current financial year, shall deposit the service
tax liable to be paid by him electronically, through internet banking
3. Inserted by Service Tax (Amendment) Rules, 2002 (w.e.f. 16-8-2002).
4. Substituted by the Notification No. 3/2011-Service Tax dated the 1st March, 2011.
Prior to substitution, read as under—
(3) Where an assessee has paid to the credit of Central Government service tax in respect of a taxable
service, which is not so provided by him either wholly or partially for any reason, the assessee may
adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax
liability for the subsequent period, if the assessee has refunded the value of taxable service and the
service tax thereon to the person from whom it was received.
5. Inserted by the Notification No. 26/2011-Service Tax dated the 31st March, 2011.
of service, or any terms contained in a contract] the assessee may take the credit of
such excess service tax paid by him, if the assessee.—
1
[(a) has refunded the payment or part thereof, so received for the service provided
to the person from whom it was received; or]
(b) has issued a credit note for the value of the service not so provided to the
person to whom such an invoice had been issued.]
[(4) Where an assessee is, for any reason unable to correctly estimate on the date of
2
deposit the actual amount payable for any particular month or quarter, as the
case may be, he may make a request in writing to the Assistant Commissioner of
Central Excise or the Deputy Commissioner of Central Excise, as the case may be
giving reasons for payment of service tax on provisional basis and the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise,
as the case may be, on receipt of such request, may allow payment of service tax
on provisional basis on such value of taxable service as may be specified by him
and the provisions of the Central Excise (No. 2) Rules, 2001, relating to provisional
assessment except so far as they relate to execution of bond, shall, so far as may
be, apply to such assessment.]
[(4A) Notwithstanding anything contained in sub-rule (4), where an assessee has paid to
3
the credit of Central Government any amount in excess of the amount required to
be paid towards service tax liability for a month or quarter, as the case may be, the
1. Substituted by the Notification No. 26/2011-Service Tax dated the 31st March, 2011.
Prior to substitution, read as under—
(a) has refunded the payment or part thereof, so received alongwith the service tax payable thereon for the
service to be provided by him to the person from whom it was received; or
2. Substituted by the Service Tax (Amendment) Rules, 2001, (w.e.f. 16-7-2001) for the following:
(4) Where an assessee is for any reason unable to correctly estimate on the date of deposit the actual amount
payable for any particular month or quarter, as the case may be, the assessee may make a request in writing
to the Central Excise Officer to make a provisional assessment of the tax on the basis of the amount deposited
and the Central Excise Officer may, on receipt of such request order provisional assessment of tax and where
the Central Excise Officer makes a provisional assessment, the provisions of Central Excise Rules, 1944
relating to provisional assessment, except so far as it relates to execution of bond, shall, so far as may be,
apply to such assessment.
3. Substituted by the Service Tax (Amendment) Rules, 2007 vide Notification No. 1/2007-ST, dated 1st March,
2007 (w.e.f. 1-3-2007). Earlier sub-clause was read as under:
(4A) Notwithstanding anything contained in sub-rule (4), where an assessee has opted for registration under
sub-rule (2) of rule 4 of these rules and has paid to the credit of Central Government any amount in
excess of the amount required to be paid towards service tax liability for a month or quarter, as the case
may be, for the reason of not receiving details of payments received towards the value of taxable services
at his other premises or offices, the assessee may adjust such excess amount so paid as service tax by
him against his service tax liability for the subsequent period and the details of such adjustment shall
be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from
the date of such adjustment.
assessee may adjust such excess amount paid by him against his service tax liability
for the succeeding month or quarter, as the case may be.
1
[(4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to
the condition that the excess amount paid is on account of reasons not involving
interpretation of law, taxability, 2[* * *], valuation or applicability of any exemption
notification.]
3
[(4C) Notwithstanding anything contained in sub-rules (4), (4A) and (4B), where the
person liable to pay service tax in respect of service of renting of immovable
property has paid to the credit of Central Government any amount in excess of the
amount required to be paid towards service tax liability for a month or quarter, as
the case may be, on account of non-availment of deduction of property tax paid in
terms of notification No. 29/2012-Service Tax, dated the 20th June, 2012, from the
gross amount charged for renting of the immovable property for the said period at
the time of payment of service tax, the assessee may adjust such excess amount paid
by him against his service tax liability within one year from the date of payment
of such property tax and the details of such adjustment shall be intimated to the
1. Substituted by the Service Tax (Amendment) Rules, 2012, w.e.f. 1-4-2012 vide Notification No. 3/2012-ST,
dated 17-3-2012.
Prior substitution sub-rule (4B) stood as under:
(4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the following conditions,
namely:—
(i) excess amount paid is on account of reasons not involving interpretation of law, taxability,
classification, valuation or applicability of any exemption notification,
(ii) excess amount paid by an assessee registered under sub-rule (2) of rule 4, on account of delayed
receipt of details of payments towards taxable services may be adjusted without monetary limit,
(iii) in cases other than specified in clause (ii) above, the excess amount paid may be adjusted with a
monetary limit of 1[two lakh rupees] for a relevant month or quarter, as the case may be,
(iv) the details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent
of Central Excise within a period of fifteen days from the date of such adjustment.
1. Substituted for the words “one lakh rupees” by Notification No. 3/2011-Service Tax dated the 1st
March, 2011.
2. Omitted word “classification” by the Service Tax (Second Amendment) Rules, 2012, (w.e.f. 1-7-2012) vide
Notification No. 36/2012-Service Tax, dated 20th June, 2012.
Earlier sub-rule (4C) read as under :
(4C) Notwithstanding anything contained in sub-rules (4), (4A) and (4B), where the person liable to pay
service tax in respect of services provided or to be provided in relation to renting of immovable property,
referred to in sub-clause (zzzz) of clause (105) of section 65 of the Act, has paid to the credit of Central
Government any amount in excess of the amount required to be paid towards service tax liability for a
month or quarter, as the case may be, on account of non-availment of deduction of property tax paid
in terms of notification No. 24/2007-Service Tax, dated the 22nd May, 2007, from the gross amount
charged for renting of the immovable property for the said period at the time of payment of service tax,
the assessee may adjust such excess amount paid by him against his service tax liability within one year
from the date of payment of such property tax. The details of such adjustment shall be intimated to the
Superintendent of Central Excise having jurisdiction over the service provider within a period of fifteen
days from the date of such adjustment.
Superintendent of Central Excise having jurisdiction over the service provider within
a period of fifteen days from the date of such adjustment.]
(5) Where an assessee under sub-rule 4 requests for a provisional assessment he shall
file a statement giving details of the difference between the service tax deposited
and the service tax liable to be paid for each month in a memorandum in Form
ST-3A accompanying the quarterly or half yearly return, as the case may be.
(6) Where the assessee submits a memorandum in Form ST-3A under sub-rule (5), it
shall be lawful for the 1[Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise, as the case may be] to complete the assessment,
wherever he deems it necessary, after calling such further documents or records as
he may consider necessary and proper in the circumstances of the case.
Explanation.— For the purposes of this Rule and Rule 7, “Form TR-6” means a
memorandum or challan referred to in Rule 92 of the Treasury Rules of the Central
Government.
2
[(6A) Where an amount of service tax payable has been self-assessed under sub-
section (1) of section 70 of the Act, but not paid, either in full or part, the same,
shall be recoverable alongwith interest in the manner prescribed under section 87
of the Act.]
(7) The person liable for paying the service tax in relation to the services 3[of booking
of tickets for travel by air] provided by an air travel agent, shall have the option,
to pay an amount calculated at the rate of [0.6%]4 of the basic fare in the case
of domestic bookings, and at the rate of [1.2%]5 of the basic fare in the case of
international bookings, of passage for travel by air, during any calendar month or
quarter, as the case may be, towards the discharge of his service tax liability instead
of paying service tax 6[at the rate specified in 7[section 66B] of Chapter V of the Act]
of the value of taxable service rendered by him and the option, once exercised, shall
apply uniformly in respect of all the bookings of passage for travel by air made by
him and shall not be changed during a financial year under any circumstances.
Explanation.— For the purposes of this sub-rule, the expression “basic-fare” means
that part of the air fare on which commission is normally paid to the air travel
agent by the airline.
1. Substituted for “Central Excise Officer” by the Service Tax (Amendment) Rules, 2001 (w.e.f. 16-7-2001).
2. Inserted by Notification No. 3/2011-Service Tax dated the 1st March, 2011.
4. Substituted for the words “0.25% [0.5%]” by the Service Tax (Third Amendment) Rules, 2006 (w.e.f. 1-5-2006).
5. Substituted for the words “0.5% [1.0%]” by the Service Tax (Third Amendment) Rules, 2006 (w.e.f. 1-5-2006).
6. Substituted for the words “at the rate of five eight per cent of the value of taxable service rendered by him”
by Notification No. 11/2004-ST, dated 10-9-2004.
1
[(7A) An insurer carrying on life insurance business shall have the option to pay tax:
(i) on the gross premium charged from a policy holder reduced by the amount
allocated for investment, or savings on behalf of policy holder, if such amount
is intimated to the policy holder at the time of providing of service;
2
[(ii) in all other cases, 3 per cent. of the premium charged from policy holder in
the first year and 1.5 per cent. of the premium charged from policy holder in
the subsequent years;]
towards the discharge of his service tax liability instead of paying service tax at
the rate specified in 3[section 66B] of Chapter V of the said Act: Provided that such
option shall not be available in cases where the entire premium paid by the policy
holder is only towards risk cover in life insurance.]]
4
[(7B) The person liable to pay service tax in relation to purchase or sale of foreign
currency, including money changing, shall have the option to pay an amount
calculated at the following rate towards discharge of his service tax liability instead
of paying service tax at the rate specified in section 66B of Chapter V of the Act,
namely]:
1. Substituted by Notification No. 35/2011-ST dated 25-4-2011.

Prior substitution read as under:
(7A) An insurer carrying on life insurance business liable for paying the service tax in relation to the risk
cover in life insurance provided to a policy holder shall have the option to pay an amount calculated at
the rate of one per cent. of the gross amount of premium charged by such insurer towards the discharge
of his service tax liability instead of paying service tax at the rate specified in section 66 of Chapter V
of the Act:
Provided that such option shall not be available in cases where—
(a) the entire premium paid by the policy holder is only towards risk cover in life insurance; or
(b) 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.
2. Substituted by the Service Tax (Amendment) Rules, 2012 w.e.f. 1-4-2012 vide Notification No. 3/2012-ST, dated
17-3-2012.
Prior substitution clause (ii) stood as under:
(ii) 1.5 per cent of the gross amount of premium charged from a policy holder in all other cases;
(7B) The person liable to pay service tax in relation to purchase or sale of foreign currency, including money
changing, provided by a foreign exchange broker, including an authorised dealer in foreign exchange or
an authorized money changer, referred to in sub-clauses (zm) and (zzk) of clause (105) of section 65 of
the Act, shall have the option to pay an amount calculated at the following rate towards discharge of
his service tax liability instead of paying service tax at the rate specified in section 66 of Chapter V of
the Act, namely:
(a) 1
[0.12 per cent.] of the gross amount of currency exchanged for an amount upto
rupees 100,000, subject to the minimum amount of 2[rupees 30]; and
(b) rupees 3[120 and 0.06 per cent.] of the gross amount of currency exchanged
for an amount of rupees exceeding rupees 100,000 and upto rupees 10,00,000;
and
(c) rupees 4[660 and 0.12 per cent.] of the gross amount of currency exchanged
for an amount of rupees exceeding 10,00,000, subject to maximum amount of
rupees 5[6000] :
Provided that the person providing the service shall exercise such option for a
financial year and such option shall not be withdrawn during the remaining part of
that financial year.]
6
[* * * ]
1. Substituted for the figures and words “0.1 per cent.” by the Service Tax (Amendment) Rules, 2012 w.e.f.
1-4-2012 vide Notification No. 3/2012-ST, dated 17-3-2012.
2. Substituted for the words “rupees 25” by the Service Tax (Amendment) Rules, 2012 w.e.f. 1-4-2012 vide
3. Substituted for the figures and words “100 and 0.05 per cent.” by the Service Tax (Amendment) Rules, 2012
w.e.f. 1-4-2012 vide Notification No. 3/2012-ST, dated 17-3-2012.
4. Substituted for the figures and words “550 and 0.01 per cent.” by the Service Tax (Amendment) Rules, 2012
w.e.f. 1-4-2012 vide Notification No. 3/2012-ST, dated 17-3-2012.
5. Substituted for the figures “5000” by the Service Tax (Amendment) Rules, 2012 w.e.f. 1-4-2012 vide
6. Omitted by the Notification No. 3/2011-Service Tax dated the 1st March, 2011.
Provided that such option shall not be available in cases where the consideration for the service provided or
to be provided is shown separately in the invoice, bill or, as the case may be, challan issued by the service
provider.
Illustration
Buying rate $US 1 = Rs. 38, selling rate $US 1 = Rs.40
(i) Person exchanged $100 for equivalent rupees
Transaction value = Rs.3800 (Rs.38 x 100)
Service tax payable = Rs.9.5 (0.25% x 3800)
(ii) Person exchanged equivalent rupees for $100
Transaction value = Rs.4000 (40 x 100)
Service tax payable = Rs.10 (0.25% x 4000).”.
1
[(7C) The distributor or selling agent, liable to pay service tax for the taxable service
of promotion, marketing, organising or in any other manner assisting in organising
lottery, shall have the option to pay an amount at the rate specified in column (2) of
the Table given below, subject to the conditions specified in the corresponding entry
in column (3) of the said Table, instead of paying service tax at the rate specified
in section 66B of Chapter V of the said Act :]
Table
Sl. Rate Condition
No.
(1) (2) (3)
1. Rs. [7000]/- on every Rs 10 Lakh
2
If the lottery or lottery scheme
(or part of Rs 10 Lakh) of aggregate is one where the guaranteed
face value of lottery tickets printed prize payout is more than 80%
by the organising State for a draw
2. Rs. 3[11000]/- on every Rs 10 Lakh If the lottery or lottery scheme
(or part of Rs 10 Lakh) of aggregate is one where the guaranteed
face value of lottery tickets printed prize payout is less than 80%
by the organising State for a draw
Provided that in case of online lottery, the aggregate face value of lottery tickets for
the purpose of this sub-rule shall be taken as the aggregate value of tickets sold,
and service tax shall be calculated in the manner specified in the said Table.
Provided further that the distributor or selling agent shall exercise such option
within a period of one month of the beginning of each financial year and such
option shall not be withdrawn during the remaining part of the financial year.
(7C) The distributor or selling agent, liable to pay service tax for the taxable service of promotion, marketing,
organising or in any other manner assisting in organising lottery, referred to in sub-clause (zzzzn) of
clause (105) of section 65 of the said Act (hereinafter referred to as the said sub-clause), shall have the
option to pay an amount at the rate specified in column (2) of the Table given below, subject to the
conditions specified in the corresponding entry in column (3) of the said Table, instead of paying service
tax at the rate specified in section 66 of Chapter V of the said Act:
Provided also that the distributor or selling agent shall exercise such option for
financial year 2010-11, within a period of one month of the publication of this
sub-rule in the Official Gazette or, in the case of new service provider, within one
month of providing of 1[such service] and such option shall not be withdrawn
during the remaining part of that financial year.
Explanation.— For the purpose of this sub-rule—
(i) “distributor or selling agent” shall have the meaning assigned to them in
clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the
Government of India in the Ministry of Home Affairs published in the Gazette
of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated
1st April, 2010 and shall include distributor or selling agent authorised by the
lottery organising State.
(ii) “draw” shall have the meaning assigned to it in clause (d) of the rule 2 of the
Lottery (Regulation) Rules, 2010 notified by the Government of India in the
Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3,
Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010.
(iii) “online lottery” shall have the meaning assigned to it in clause (e) of the rule
2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India
in the Ministry of Home Affairs published in the Gazette of India, Part-II,
Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010.
(iv) “organising state” shall have the meaning assigned to it in clause (f) of the
rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of
India in the Ministry of Home Affairs published in the Gazette of India, Part-
II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010.]
[(8) Omitted.
2
(9) Omitted.]
1. Substituted for the words “service under the said sub-clause” by the Service Tax (Second Amendment) Rules,
2012, (w.e.f. 1-7-2012) vide Notification No. 36/2012-Service Tax, dated 20th June, 2012.
2. Omitted by the Notfication No. 10/2006-Service Tax, dated 19th April, 2006.
(8) The value of the taxable service in relation to the services provided by a clearing and forwarding agent
to a client for rendering services of clearing and forwarding operations in any manner shall deemed to
be the gross amount of remuneration or commission (by whatever name called) paid to such agent by
the client engaging such agent.
(9) The value of the taxable service in relation to insurance auxiliary services provided by an insurance agent
shall be deemed to be the gross amount of commission, fee or any other sum (by whatever name called)
paid to such agent by the insurer appointing such agent.
[6A. Export of services

1
(1) The provision of any service provided or agreed to be provided shall be treated as
export of service when,—
(a) the provider of service is located in the taxable territory ,
(b) the recipient of service is located outside India,
(c) the service is not a service specified in the section 66D of the Act,
(d) the place of provision of the service is outside India,
(e) the payment for such service has been received by the provider of service in
convertible foreign exchange, and
(f) the provider of service and recipient of service are not merely establishments
of a distinct person in accordance with item (b) of Explanation 2 of clause
(44) of section 65B of the Act
(2) Where any service is exported, the Central Government may, by notification, grant
rebate of service tax or duty paid on input services or inputs, as the case may
be, used in providing such service and the rebate shall be allowed subject to
such safeguards, conditions and limitations, as may be specified, by the Central
Government, by notification.]
[7. Return
2
(1) Every assessee shall submit a half-yearly return in 3[Form ‘ST-3’] or ‘ST-3A’ as the
case may be, alongwith a copy of the Form ‘TR-6’, in triplicate for the months
covered in the half-yearly return.
7. Quarterly Return
(1) Every assessee shall submit a quarterly return in Form ‘ST-3’ in triplicate alongwith —
(a) a copy of the Form TR-6 submitted for the months covered in the quarter, and
(b) a memorandum in Form ST-3A giving full details of the difference between the amount of service
tax collected during a month and the actual amount deposited.
(2) The Central Excise Officer shall thereupon, assess the service tax payable including interest, if any,
payable thereon and complete the assessment memorandum. A copy of the return so assessed shall
be sent to the assessee.
(3) The Service Tax determined and paid by the assessee shall be adjusted against the service tax assessed
by the Central Excise Officer under sub-rule (2) and where the service tax so assessed is more that
the service tax determined and paid by the assessee, the assessee shall pay the deficiency, alongwith
amount of interest determined thereon, within ten days of receipt of the return from the Central Excise
Officer and where such service tax is less, the assessee may apply for refund in accordance with the
provisions of Section IIB of the Central Excise Act, 1944 (1 of 1944).
Form No. ST-3 has been amended vide Notification No. 15/97-Service Tax dated 25-4-1997.
3. Form ST-3 has been revised vide Service Tax (Second Amendment) Rules, 2001 w.e.f. 9-10-2001 to include
self-assessment memorandum.
(2) Every assessee shall submit the half yearly return by the 25th of the month
following the particular half-year:
[* * *]
1
2
[Provided that the Form ‘ST-3’ required to be submitted by the 25th day of October,
2012 shall cover the period between 1st April to 30th June, 2012 only.]
3
[Provided further that the Form ST- 3 for the period between the 1st day of July
2012 to the 30th day of September 2012, shall be submitted by the 25th day of
March, 2013.]
4
[(3) Every assessee shall submit the half-yearly return electronically.]
5
[(4) The Central Board of Excise and Customs may, by an order extend the period
referred to in sub-rule (2) by such period as deemed necessary under circumstances
of special nature to be specified in such order.]
[7A. Returns in case of taxable service provided by goods transport operators and clearing
6
and forwarding agents.

Notwithstanding anything contained in rule 7, an assessee, in case of service provided by —
(a) goods transport operator for the period commencing on and from the 16th day of
November, 1997 to 2nd day of June, 1998; and
(b) clearing and forwarding agents for the period commencing on and from the 16th
day of July, 1997 to 16th day of October, 1998,
shall furnish a return within a period of six months from the 13th day of May, 2003, in
‘Form ST-3B’ alongwith copy of Form TR-6 in triplicate, failing which the interest and
penal consequences as provided in the Act shall follow.]
[7B. Revision of Return

7
An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake
or omission, within a period of 8[ninety days] from the date of submission of the return
under rule 7.
Explanation.— Where an assessee submits a revised return, the ‘relevant date’ for the
purpose of recovery of service tax, if any, under section 73 of the Act shall be the date
of submission of such revised return.]
1. Omitted by the Service Tax (Second Amendment) Rules, 2011 w.e.f. 1-10-2011 vide Notification No. 43/2011-
ST, dated 25-8-2011.
Prior to omission the proviso read as under:
Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount
paid by utilisation of CENVAT credit, in the preceding financial year, he shall file the return electronically,
2. Inserted by the Service Tax (Fourth Amendment) Rules, 2012 w.e.f. 28-9-2012 vide Notification No. 47/2012-
ST, dated 28-9-2012.
3. Inserted by the Service Tax (Amendment) Rules, 2013 w.e.f. 22.2.2013 vide Notification No. 01/2013-ST, dated
22-2-2013.
4. Inserted by the Service Tax (Fourth Amendment) Rules, 2011 w.e.f. 1-10-2011 vide Notification No. 43/2011-
ST, dated 25-8-2011.
5. Inserted by the Service Tax (Fifth Amendment) Rules, 2011 w.e.f. 19-10-2011 vide Notification No. 19-10-2011.
6. Inserted by Service Tax (Amendment) Rules, 2003 vide Notification No. 4/2003-ST, dated 14.5.2003. Refer text
at Appendix L of the Chapter.
(w.e.f. 1-3-2007).
8. Substituted for the words “sixty days” by Notification No. 4/2008-Service Tax, dated 1st March, 2008.
[7C. Amount to be paid for delay in furnishing the prescribed return

1
Where the return prescribed under rule 7 is furnished after the date prescribed for
submission of such return, the person liable to furnish the said return shall pay to the
credit of the Central Government, for the period of delay of —
(i) fifteen days from the date prescribed for submission of such return, an amount of
five hundred rupees;
(ii) beyond fifteen days but not later than thirty days from the date prescribed for
submission of such return, an amount of one thousand rupees; and
(iii) beyond thirty days from the date prescribed for submission of such return an
amount of one thousand rupees plus one hundred rupees for every day from the
thirty first day till the date of furnishing the said return:
Provided that the total amount payable in terms of this rule, for delayed submission
of return, shall not exceed the amount specified in section 70 of the Act:
Provided further that where the assessee has paid the amount as prescribed under
this rule for delayed submission of return, the proceedings, if any, in respect of such
delayed submission of return shall be deemed to be concluded:
2
[Provided also that where the gross amount of service tax payable is nil, the Central
Excise officer may, on being satisfied that there is sufficient reason for not filing the
return, reduce or waive the penalty.]
Explanation.— It is hereby declared that any pending proceedings under section 77 for
delayed submission or non-submission of return that has been initiated before the date
on which the Finance Bill, 2007 receives the assent of the President, shall also be deemed
to be concluded if the amount specified for delay in furnishing the return is paid by the
assessee within sixty days from the date of assent to the said Finance Bill.]
8. Form of Appeals to 3[Commissioner] of Central Excise (Appeals)

(1) An appeal under section 85 of the Act to the 3[Commissioner] of Central Excise
(Appeals) shall be in Form ST-4.
(2) The appeal shall be filed in duplicate and shall be accompanied by a copy of order
appealed against.
1. Inserted by the Service Tax (Third Amendment) Rules, 2007 vide Notification No. 20/2007-Service Tax, dated
May 12, 2007.
2. Inserted by the Service Tax (Amendment) Rules, 2008 vide Notification No. 4/2008-Service Tax, dated 1st
March, 2008.
3. Substituted for ‘Collector’ by Service Tax (Amendment) Rules, 1995 (w.e.f. 28-6-1995).
9. 1
[Form of Appeals to Appellate Tribunal]
(1) An appeal under sub-section (1) of Section 86 of the Act to the Appellate Tribunal
shall be made in Form ST-5 in quadruplicate and shall be accompanied by a copy
of the order appealed against (one of which shall be a certified copy).
[(2) An appeal under sub-section (2) of Section 86 of the Act to the Appellate Tribunal
2
shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of

the order of the Commissioner of Central Excise (one of which, shall be a certified
copy) and a copy of the order passed by the Central Board of Excise and Customs
directing the Commissioner of Central Excise to apply to the Appellate Tribunal.]
[(2A) An appeal under sub-section (2A) of Section 86 of the Act to the Appellate Tribunal
3
shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy

of the order of the Commissioner of Central Excise (Appeals) (one of which, shall
be a certified copy) and a copy of the order passed by the Commissioner of Central
Excise directing the Assistant Commissioner of Central Excise or as the case may
be, the Deputy Commissioner of Central Excise to apply to the Appellate Tribunal;
and]
(3) A memorandum of cross objections under sub-section (4) of Section 86 of the Act
shall be made in Form ST-6 in quadruplicate.
[10. Procedure and facilities for large taxpayer

4
Notwithstanding anything contained in these rules, the following shall apply to a large
taxpayer, —
(1) A large taxpayer shall submit the returns, as prescribed under these rules, for each
of the registered premises.
Explanation.— A large taxpayer who has obtained a centralized registration under
sub-rule (2) of rule 4, shall submit a consolidated return for all such premises.
(2) A large taxpayer, on demand, may be required to make available the financial, stores
and CENVAT credit records in electronic media, such as, compact disc or tape for
the purposes of carrying out any scrutiny and verification, as may be necessary.
1. Substituted by the Service Tax (Second Amendment) Rules, 1996 (w.e.f. 26-11-1996).
2. Substituted by the Service Tax (Amendment) Rules, 2001, (w.e.f. 16-7-2001) for the following:
(3) An appeal under sub-section (2) of Section 86 of the Act to the Appellate Tribunal shall be made in Form
ST-7 in quadruplicate and shall be accompanied by a copy of the order of Commissioner of Central Excise
(one of which, shall be a certified copy) and a copy of the order passed by the Central Board of Excise
and Customs directing the Central Excise Officer to apply to the Appellate Tribunal or copy or orders
of Commissioner of Central Excise (Appeals) (one of which shall be a certified copy) and the order of
Commissioner of Central Excise directing the Central Excise Officer to apply to the Appellate Tribunal, as
the case may be; and
3. Inserted by the Service Tax (Amendment) Rules, 2001, (w.e.f. 16-7-2001).
4. Inserted by Service Tax (Fifth Amendment) Rules, 2006 vide Notification No. 28/2006-ST, dated 30-9-2006.
(3) A large taxpayer may, with intimation of at least thirty days in advance, opt out to
be a large taxpayer from the first day of the following financial year.
(4) Any notice issued but not adjudged by any of the Central Excise officer
administering the Act or rules made thereunder immediately before the date of grant
of acceptance by the Chief Commissioner of Central Excise, Large Taxpayer Unit,
shall be deemed to have been issued by Central Excise officers of the said unit.
(5) Provisions of these rules, in so far as they are not inconsistent with the provisions
of this rule shall mutatis mutandis apply in case of a large taxpayer.]
FORM ST-1
Application form for registration under Section 69
of the Finance Act, 1994 (32 of 1994)
(Please tick appropriate box below)

New Registration
Amendments to information declared by the existing Registrant.
Registration Number in case of existing Registrant seeking Amendment _____________
1. (a) Name of applicant
(b) Address of the applicant
2. Details of Permanent Account Number (PAN) of the applicant

(a) Whether PAN has been issued by the Income Tax Department
Yes/No
(b) If Yes, the PAN
(c) Name of the applicant (as appearing in PAN)
3. (a) Constitution of applicant (Tick as applicable)

(i) Proprietorship
(ii) Partnership
(iii) Registered Public Limited Company
(iv) Registered Private Limited Company

(v) Registered Trust
(vi) Society/Cooperative society
(vii) Others
(b) Name, Address and Phone Number of Proprietor/Partner/Director

(i) Name
(ii) Address
(iii) Phone Number
4. Category of Registrant (Please tick appropriate box)

(a) Person liable to pay service tax
(i) Service provider
(ii) Service recipient

(b) Other person/class of persons
(i) Input service distributor

(ii) Any provider of taxable service whose aggregate value of
taxable service in a financial year exceeds nine lakh rupees
5. (a) Nature of Registration (Tick as applicable)
(i) Registration of a single premises
(ii) Centralized Registration for more than one premises

(b) Address of Premises for which Registration is sought
(i) Name of Premises/Building
(ii) Flat/Door/Block No.
(iii) Road/Street/Lane
(iv) Village/Area/Lane
(v) Block/Taluk/Sub-Division/Town
(vi) Post office
(vii) City/District
(viii) State/Union Territory
(ix) PIN
(x) Telephone Nos.:
(xi) Fax No.
(xii) E-mail Address
(c) In case of application for Centralized Registration, furnish address of all the premises
from where taxable services are provided or intended to be provided (FORMAT AS
PER 5(b) ABOVE)
(d) In case of application for Input Service Distributor, furnish address of all the
premises to which credit of input services is distributed or intended to be
distributed (FORMAT AS PER 5(b) ABOVE)
6. Address of the premises or office paying service tax under centralised billing or
centralised accounting under sub-rule (2) and (3A) of rule 4 of the Service Tax Rules,
1994.
Address
7.
1
Description of taxable services provided or to be provided by applicant.
Sr. No. Description of taxable service (Choose from Annexure)

(1) (2)
8. Name, Designation and Address of the Authorized Signatory/Signatories:
DECLARATION
I, ___________________________________________hereby declare that the information given in
this application form is true, correct and complete in every respect and that I am authorized
to sign on behalf of the Registrant.
(a) For new Registration:
I would like to receive the Registration Certificate by mail/by hand/E-MAIL
(b) For amendments to information pertaining to existing Registrant:
Date from which amendments are made: _______________
(Self certified photocopy of Registration Certificate is required to be enclosed)
2
(Signature of the applicant/authorized person with stamp)

Date:
Place:
1. Substituted vide Notification No. 48/2012-ST, dated 30.11.2012

2. Substituted by the Service Tax (Amendment) Rules, 2007 vide Notification No. 1/2007-ST, dated 1st March,
2007 (w.e.f. 1-3-2007).
ACKNOWLEDGEMENT
(To be given in the event Registration Certificate is not issued at the time of receipt of
application for Registration)
I hereby acknowledge the receipt of your Application Form
(a) For new Registration
(As desired, the New Registration Certificate will be sent by E-MAIL/ mail/handed over
to you in person on______________)
(b) For amendments to information in existing Registration
1
[Omitted]
Signature of the Officer of Central Excise
(with Name & Official Seal)
Date:
1 Omitted by the Service Tax (Amendment) Rules, 2007 vide Notification No. 1/2007-ST, dated 1st March, 2007
(w.e.f. 1-3-2007).
1
ANNEXURE
Descriptions of Taxable Services and Accounting

Codes for Payment of Service Tax
S. Finance Descriptions of Taxable Accounting Codes

No. Act, 1994 Services Tax Other Penalties Deduct
erstwhile Collection Receipts Refunds
Section (interest) (for use by
65(105) the field
formations)
1 (a) Stockbroker service 00440008 00440009 00441298 00440121
* (b) Telegraph authority-telephone 00440003 00440119 00441296 00440122
connection [(b) was omitted
w.e.f. 1.6.2007 and clubbed
under (zzzx)]
* (c) Telegraph authority-pager 00440015 00440020 00441301 00440021
[(c) was omitted w.e.f. 1.6.2007
and clubbed under (zzzx)]
2 (d) General insurance service 00440005 00440006 00441297 00440120
3 (e) Advertising agency services 00440013 00440016 00441299 00440017
4 (f) Courier agency service 00440014 00440018 00441300 00440019
5 (g) Consulting engineer services 00440057 00440058 00441310 00440059
6 (h) Custom House Agent service 00440026 00440027 00441302 00440028
7 (i) Steamer agent services 00440029 00440030 00441303 00440031
8 (j) Clearing and forwarding agent 00440045 00440046 00441306 00440047
services
9 (k) Manpower recruitment/supply 00440060 00440061 00441311 00440062
agency service
* (ka) Goods Transport Operator 00440067 00440068 00441313 00440069
[This description is not
to be used since omitted
and clubbed under - (zzp)
Transport of goods by road -
goods transport agency service
-(zzp)]
10 (l) Air travel agent services 00440032 00440033 00441304 00440034
11 (m) Mandap keeper service 00440035 00440036 00441305 00440037
12 (n) Tour operator services 00440063 00440064 00441312 00440065
1 Inserted vide Notification No. 48/2012-ST, dated 30.11.2012.


65(105) the field
formations)
13 (o) Rent-a-cab scheme operator 00440048 00440049 00441307 00440050
services
14 (p) Architect services 00440072 00440073 00441314 00440074
15 (q) Interior decoration/ Designer 00440076 00440077 00441315 00440078
services
16 (r) Management or business 00440116 00440117 00441325 00440118
consultant service
17 (s) Chartered accountant services 00440092 00440093 00441319 00440094
18 (t) Cost accountant service 00440096 00440097 00441320 00440098
19 (u) Company secretary service 00440100 00440101 00441321 00440102
20 (v) Real estate agent service 00440104 00440105 00441322 00440106
21 (w) Security/ detective agency 00440108 00440109 00441323 00440110
service
22 (x) Credit rating agency service 00440088 00440089 00441318 00440090
23 (y) Market research agency service 00440112 00440113 00441324 00440114
24 (z) Underwriter service 00440084 00440085 00441317 00440086
* (za) Mechanised slaughterhouse 00440080 00440081 00441316 00440082
service [omitted vide Finance
Act, 2001]
25 (za) Scientific & technical 00440125 00440126 00441326 00440127
consultancy services
26 (zb) Photography service 00440129 00440130 00441327 00440131
27 (zc) Convention service 00440133 00440134 00441328 00440135
* (zd) Telegraph authority - leased 00440137 00440138 00441329 00440139
circuit [omitted w.e.f. 1.6.2007
* (ze) Telegraph authority - telegraph 00440141 00440142 00441330 00440143
service [omitted w.e.f. 1.6.2007
* (zf) Telegraph authority - telex 00440145 00440146 00441331 00440147
* (zg) Telegraph authority - facsimile 00440149 00440150 00441332 00440151

65(105) the field
formations)
28 (zh) Online information and 00440153 00440154 00441333 00440155
database access service and/
or retrieval service through
computer network
29 (zi) Video production agency/video 00440157 00440158 00441334 00440159
tape production service
30 (zj) Sound recording studio or 00440161 00440162 00441335 00440163
agency services
31 (zk) Broadcasting service 00440165 00440166 00441336 00440167
32 (zl) Insurance auxiliary service in 00440169 00440170 00441338 00440171
relation to general insurance
33 (zm) Banking and other Financial 00440173 00440174 00441339 00440175
services
34 (zn) Port service (major ports) 00440177 00440178 00441341 00440179
35 (zo) Service for repair, 00440181 00440182 00441343 00440183
reconditioning, restoration, or
decoration or any other similar
services, of any motor vehicle
[(zzj) omitted w.e.f 16.6.05]
* (zp) Body corporate other than ------------- ------------- ----------- -------------
banks in relation to banking
and other financial services
[omitted w.e.f. 10.9.04 and
clubbed under (zm)]
36 (zq) Beauty parlours / beauty 00440209 00440210 00441361 00440211
treatment
37 (zr) Cargo handling service 00440189 00440190 00441348 00440191
38 (zs) Cable operators 00440217 00440218 00441366 00440219
39 (zt) Dry cleaning service 00440221 00440222 00441369 00440223
40 (zu) Event management 00440197 00440198 00441353 00440199
41 (zv) Fashion design 00440213 00440214 00441363 00440215
42 (zw) Health club and fitness centre 00440205 00440206 00441358 00440207
service
43 (zx) Life insurance service 00440185 00440186 00441346 00440187
44 (zy) Insurance auxiliary service 00440185 00440186 00441346 00440187
concerning life insurance
business

65(105) the field
formations)
45 (zz) Rail travel agent’s service 00440201 00440202 00441356 00440203
46 (zza) Storage and warehousing 00440193 00440194 00441350 00440195
services
47 (zzb) Business auxiliary service 00440225 00440226 00441371 00440227
48 (zzc) Commercial training or 00440229 00440230 00441374 00440231
coaching
49 (zzd) Erection, commissioning and 00440233 00440234 00441376 00440235
installation
50 (zze) Franchise service 00440237 00440238 00441384 00440239
51 (zzf) Internet café 00440241 00440242 00441386 00440243
52 (zzg) Maintenance or repair service 00440245 00440246 00441388 00440247
53 (zzh) Technical testing and analysis 00440249 00440250 00441389 00440251
service
54 (zzi) Technical inspection and 00440249 00440250 00441389 00440251
certification agency service
* (zzj) Authorised service station --------- --------- --------- ---------
[omitted w.e.f 16.6.05 and
clubbed under (zo)]
55 (zzk) Foreign exchange broker 00440173 00440174 00441339 00440175
service
56 (zzl) Other port (minor port) service 00440177 00440178 00441341 00440179
57 (zzm) Airport services by airport 00440258 00440259 00441391 00440260
authority
58 (zzn) Transport of goods by air 00440266 00440267 00441393 00440268
59 (zzo) Business exhibition service 00440254 00440255 00441390 00440256
60 (zzp) Transport of goods by road/ 00440262 00440263 00441392 00440264
goods transport agency service
61 (zzq) Construction services other 00440290 00440291 00441399 00440292
than residential complex,
including commercial/
industrial buildings or civil
structures
62 (zzr) Services by holder of 00440278 00440279 00441396 00440280
intellectual property right
providing intellectual property
services other than copyright

65(105) the field
formations)
63 (zzs) Opinion poll agency service 00440274 00440275 00441395 00440276
64 (zzt) Outdoor catering 00440051 00440052 00441308 00440053
65 (zzu) Services by a programme 00440286 00440287 00441398 00440288
producer
66 (zzv) Survey and exploration of 00440270 00440271 00441394 00440272
mineral
67 (zzw) Pandal or shamiana service 00440054 00440055 00441309 00440056
68 (zzx) Travel agent for booking of 00440294 00440295 00441400 00440296
passage (other than air/rail
travel agents)
69 (zzy) Services provided by 00440282 00440283 00441397 00440284
recognized/registered
associations in relation to
forward contracts
70 (zzz) Transport of goods through 00440302 00440303 00441430 00440304
pipeline or other conduit
71 (zzza) Site formation and clearance, 00440306 00440307 00441431 00440308
excavation, earth moving and
demolition services
72 (zzzb) Dredging of rivers, ports 00440310 00440311 00441432 00440312
harbours, backwaters,
estuaries, etc.
73 (zzzc) Survey and map making 00440314 00440315 00441433 00440316
service
74 (zzzd) Cleaning services 00440318 00440319 00441434 00440320
75 (zzze) Club or association service 00440322 00440323 00441435 00440324
76 (zzzf) Packaging service 00440326 00440327 00441436 00440328
77 (zzzg) Mailing list compilation and 00440330 00440331 00441437 00440332
mailing service
78 (zzzh) Construction of residential 00440334 00440335 00441438 00440336
complex service
79 (zzzi) Service provided by a registrar 00440338 00440339 00441439 00440340
to an issue
80 (zzzj) Service provided by a share 00440342 00440343 00441440 00440344
transfer agent

65(105) the field
formations)
81 (zzzk) Automated Teller Machine 00440346 00440347 00441441 00440348
operations, maintenance or
management service
82 (zzzl) Service provided by a recovery 00440350 00440351 00441442 00440352
agent
83 (zzzm) Selling of space or time slots 00440354 00440355 00441443 00440356
for advertisements
84 (zzzn) Sponsorship service provided 00440358 00440359 00441444 00440360
to body-corporate or firm
including sports sponsorships
85 (zzzo) Transport of passengers 00440362 00440363 00441445 00440364
embarking on domestic/
international journey by air
86 (zzzp) Transport of goods by rail 00440390 00440391 00441446 00440392
including transport of goods
in containers by rail (for
the present, transport of
passengers by rail in air-
conditioned class/first class
also may be paid under this
description/accounting code)
87 (zzzq) Business support service 00440366 00440367 00441447 00440368
88 (zzzr) Auction service 00440370 00440371 00441448 00440372
89 (zzzs) Public relation management 00440374 00440375 00441449 00440376
service
90 (zzzt) Ship management service 00440378 00440379 00441450 00440380
91 (zzzu) Internet telecommunication 00440382 00440383 00441451 00440384
services (includes internet
telephony Service which became
taxable from 1.5.2006)
92 (zzzv) Transport of persons by cruise 00440386 00440387 00441452 00440388
ship
93 (zzzw) Credit card, debit card, charge 00440394 00440395 00441453 00440396
card or other payment card
related services
94 (zzzx) Services of telegraph 00440398 00440399 00441454 00440400
authority in relation to
telecommunication service

65(105) the field
formations)
95 (zzzy) Mining of mineral, oil or gas 00440402 00440403 00441455 00440404
service
96 (zzzz) Renting of immovable property 00440406 00440407 00441456 00440408
services
97 (zzzza) Works contract service 00440410 00440411 00441457 00440412
98 (zzzzb) Development and supply of 00440414 00440415 00441458 00440416
content for use in telecom
services, advertising agency, etc.
99 (zzzzc) Asset management including 00440418 00440419 00441459 00440420
portfolio management and
fund management
100 (zzzzd) Design service other than 00440422 00440423 00441460 00440424
interior decoration and fashion
designing
101 (zzzze) Information technology 00440452 00440450 00441461 00440451
software service
102 (zzzzf) Services provided by an 00440430 00440431 00441462 00440432
insurer of life insurance under
Unit Linked Insurance Plan
(ULIP)
103 (zzzzg) Services provided by a 00440434 00440435 00441463 00440436
recognized stock exchange
in relation to transaction in
securities
104 (zzzzh) Services provided by 00440438 00440439 00441464 00440440
recognised/registered
associations in relation to
clearance or settlement
of transactions in goods or
forward contracts
105 (zzzzi) Services provided by a 00440442 00440443 00441465 00440446
processing and clearinghouse
in relation to securities, goods
and forward contracts
106 (zzzzj) Services provided by any 00440445 00440447 00441466 00440448
person in relation to supply
of tangible goods

65(105) the field
formations)
107 (zzzzk) Cosmetic and plastic surgery 00440460 00440463 00441467 00440466
service
108 (zzzzl) Transport of goods by coastal 00440470 00440473 00441468 00440476
shipping (services by way of
transportation of goods by
inland waterways is placed in
the negative list)
109 (zzzzm) Legal consultancy service 00440480 00440483 00441469 00440486
110 (zzzzn) Promotion, marketing, 00440595 00440596 00441470 00440597
organizing or assisting in
organizing games of chance
including lottery, etc.
111 (zzzzo) Health services by a clinical 00440598 00440599 00441471 00440600
establishment, health check-
up/diagnosis, etc.
112 (zzzzp) Maintenance of medical 00440601 00440602 00441472 00440603
records
113 (zzzzq) Service of promotion or 00440604 00440605 00441473 00440606
marketing of brand of goods/
services/events
114 (zzzzr) Service of permitting 00440607 00440608 00441474 00440609
commercial use or exploitation
of events
115 (zzzzs) Electricity exchange service 00440610 00440611 00441475 00440612
116 (zzzzt) Copyright service - transfer 00440613 00440614 00441476 00440615
temporarily/permit use or
enjoyment
117 (zzzzu) Special services provided by 00440616 00440617 00441477 00440618
builders
118 (zzzzv) Restaurant service 00441067 00441068 00441478 00441069
119 (zzzzw) Service of providing 00441070 00441071 00441479 00441072
accommodation in hotels, inn,
guest house, club or campsite
whatever name called.
120 Other taxable services 00441480 00441481 00441485 00441482
[services other than the 119
listed above]
FORM ST-2
Certificate of registration under Section 69 of
The Finance Act, 1994 (32 of 1994)]
Shri/Ms. ………………………………………. (name with complete address of premises) having

undertaken to comply with the conditions prescribed in Chapter V of the Finance Act, 1994
read with the Service Tax Rules, 1994, and any orders issued thereunder is hereby certified
to have been registered with the Central Excise Department. The Service Tax Code and other
details are mentioned hereunder:
1. PAN No.
2. Service Tax Code
(Registration Number)
3. Taxable Services
4. Address of business premises:
(i) Name of Premises/Building
(ii) Flat/Door/Block No.
(iii) Road/Street/Lane
(iv) Village/Area Lane
(v) Block/Taluk/Sub-Division/Town
(vi) Post office
(vii) City/District
(viii) State/Union Territory

(ix) PIN Telephone Nos:
(x) E-mail Address
5. PREMISES CODE
[SL. NOS. 2, 3, 4 TO BE REPEATED FOR EVERY PREMISES BEING GRANTED A
REGISTRATION UNDER THIS CERTIFICATE. PREMISES CODE IS GIVEN BY THE
DEPARTMENT BASED ON THE COMMISSIONERATE + DIVISION + RANGE + SL
NO.]
6.
1
This certificate is issued incorporating the changes intimated by the applicant
and the previous certificate of registration bearing Registration Number _______________
issued on _________ stand cancelled.
Note:
1. In case the registrant starts providing any other taxable service (other than those
mentioned above), he shall intimate the department.
2. In case the registrant starts billing from other premises (other than those mentioned
above), he shall intimate the department.
3. These intimations and any other information which registrant wishes to bring to the
notice of the department can be submitted on-line by the registrant after logging on to
web-site.
4. This registration certificate is not transferable.
5. List of Accounting Codes is enclosed. These may invariably be furnished in the challan
at the time of making payment of service tax.
Place: ……………. Name and signature of the Central Excise

Officer with official seal
Date: …………….
(w.e.f. 1-3-2007).
[FORM ST-3
1
(Return under section 70 of the Finance Act, 1994 read with rule 7 of Service Tax Rules,
1994)
(Please see the instructions carefully before filling the Form)
PART-A GENERAL INFORMATION
A1
ORIGINAL REVISED
(Please tick whichever is applicable)
A2 STC Number:
A3 Name of the assessee:
A4
Financial Year -
A5 Return for the period (Please tick the appropriate period)
April – September October – March
A6
A6.1 Has the assessee opted to operate as “Large Taxpayer” Unit [‘Y’/’N’] Yes/No
(As defined under Rule 2(ea) of the Central Excise Rules, 2002 read
with Rule 2 (1) (cc) of the Service Tax Rules, 1994)
A6.2 If reply to column A6.1 is Yes, name of Large Taxpayer Unit opted Dropdown
for (choose from List) List of
LTUs
A7 Premises Code Number:
1. Form ST-3 Substituted by the Service Tax (Amendment) Rules, 2013, w.e.f. 22.2.2013 vide Notification No.
01/2013-ST, dated 22.2.2013. (For old Form refer CBEC Website)
A8 Constitution of the assessee (Please tick the appropriate category)
A8.1 Individual/Proprietary A8.2 Limited liability Partnership

A8.3 Registered Public Ltd. A8.4 Registered Private Ltd. Company
Company
A.8.5 Registered Trust A8.6 Society/Co-operative Society
A 8.7 A firm A8.8 Hindu Undivided Family
A 8.9 Government An association of persons or
A8.10 body of individuals, whether
incorporated or not
A.8.11 A local authority A8.12 Every artificial juridical person,
not falling within any of the
preceding categories
A9 Taxable Service(s) for which tax is being paid
A10 Assessee is liable to pay service tax on this taxable service as –

(Please tick the appropriate category)
A10.1 A Service Provider under A10.2 A Service Receiver under

Section 68(1) Section 68(2)
A10.3 A Service Provider under A10.4 A Service Receiver under
partial reverse charge under partial reverse charge under
proviso to Section 68(2) proviso to Section 68(2)
A10.5 If covered by A10.3 above, A10.6 If covered by A10.4 above,
then the percentage of then the percentage of
service tax Payable as service tax Payable as
provider of service recipient of service
A11 EXEMPTIONS
A11.1 Has the assessee availed benefit of any exemption notification

(‘Y’/‘N’)
A11.2 If reply to A11.1 is ‘Y’, please furnish Notification Nos. and Sl. No.
in the notification under which such exemption is availed
A12 ABATEMENTS
A12.1 Has any abatement from the value of services been claimed (‘Y’/‘N’)
A12.2 If reply to A12.1 is ‘Y’, please furnish Notification Nos. and Sl. No.
in the notification under which such abatement is availed:
A13 PROVISIONAL ASSESSMENT
A13.1 Whether provisionally assessed (‘Y’/‘N’)

A13.2 If reply to A13.1 is ‘Y’, please furnish Provisional Assessment
Order No. & Date
PART-B VALUE OF TAXABLE SERVICE AND SERVICE TAX PAYABLE

(TO BE DISPLAYED SERVICE-WISE)
B1 FOR SERVICE PROVIDER
Month / Quarter Apr/Oct May/Nov Jun/Dec July/Jan Aug/Feb Sep/Mar

B1.1 Gross amount (excluding
amounts received in advance,
amounts taxable on receipt
basis, for which bills/
invoices/challans or any other
document may not have
been issued) for which bills/
documents are issued relating
to service provided or to be
provided (including export of
service and exempted service)
B1.2 Amount received in advance
for services for which bills/
documents have not been
issued
B1.3 Amount taxable on receipt
basis under third proviso
to rule 6(1) of Service Tax
Rules, 1994 for which bills/
issued
B1.4 Amount taxable for services
provided for which bills/
issued
B1.5 Money equivalent of other
considerations charged, if
any, in a form other than
money

B1.6 Amount on which service
tax is payable under partial
reverse charge
B1.7 Gross Taxable Amount
B1.7=B1.1+B1.2+B1.3+
B1.4+ B1.5+B1.6
B1.8 Amount charged against
export of service provided or
to be provided
B1.9 Amount charged for
exempted service provided
or to be provided (other than
export of service given at
B1.8 above)
B1.10 Amount charged as pure
agent
B1.11 Amount claimed as
abatement
B1.12 Any other amount claimed as
deduction, please specify.
B1.13 Total Amount claimed as
Deduction
B1.13=B1.8+B1.9+B1.10 +
B1.11+ B1.12
B1.14 NET TAXABLE VALUE
B1.14=B1.7-B1.13
B1.15 Service tax rate-wise break
up of NET TAXABLE VALUE
(B1.14): Ad-valorem rate
B1.16 Specific rate (applicable as
per rule 6 of STR)
B1.17 Service tax payable
B1.18 Less R&D cess payable
B1.19 Net Service Tax payable
(B1.19=B1.17-B1.18)
B1.20 Education Cess payable
B1.21 Secondary & Higher
Education Cess payable
B2 – FOR SERVICE RECEIVER

B2.1 Gross amount (excluding
amounts paid in advance,
amounts taxable on payment
basis, for which bills/
document may not have
been issued) for which bills/
documents are issued relating
to service received or to be
received
B2.2 Amount paid in advance
for services for which bills/
issued
B2.3 Amount taxable on receipt
basis under third proviso
to rule 6(1) of Service Tax
Rules, 1994 for which bills/
issued
B2.4 Money equivalent of other
considerations paid, if any,
in a form other than money
B2.5 Amount paid for services
received from Non-Taxable
territory - Imports
B2.6 Amount paid for services
received from Non-Taxable
territory – Other than
Imports
B2.7 Amount on which service
tax is payable under partial
reverse charge
B2.8 Gross Taxable Amount
B2.8=B2.1+B2.2+ B2.3 +
B2.4+ B2.5+B2.6+B2.7
B2.9 Amount paid for exempted
services received or to be
received

B2.10 Amount paid as pure agent
B2.11 Amount claimed as
abatement
B2.12 Any other amount claimed as
deduction, please specify
B2.13 Total Amount claimed as
Deduction
B2.13 = B2.9+B2.10+
B2.11+ B2.12
B2.14 NET TAXABLE VALUE
B2.14 = B2.8-B2.13
B2.15 Service tax rate-wise break
up of NET TAXABLE VALUE
(B2.14): Ad-valorem rate
B2.16 Specific rate (applicable as
per rule 6 of STR)
B2.17 Service tax payable
B2.18 Less R&D cess payable
B2.19 Net Service Tax payable
(B2.19=B2.17- B2.18)
B2.20 Education Cess payable
B2.21 Secondary & Higher
Education Cess payable
PART-C SERVICE TAX PAID IN ADVANCE

Amount of Service Tax paid in advance under sub-rule (1A) of Rule 6 of ST Rules:

C1 Amount of service tax
deposited in advance
C2 Amount of Education Cess
C3 A Amount of Secondary
& Higher Education Cess
C4 C h a l l a n (i) No.
Nos., date Date
& amount
Amount
PART-D SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT

Service Tax, Education Cess, Secondary & Higher Education Cess and other amounts paid
(To be filled by a person liable to pay service tax and not to be filled by an Input Service
Distributor):

D1 In cash
D2 By CENVAT credit (not
applicable where the service
tax is liable to be paid by the
Recipient of Service)
D3 By adjustment of amount
paid as service tax in
advance under Rule 6(1A) of
the ST Rules
D4 By adjustment of excess
amount paid earlier as
service tax and adjusted, by
taking credit of such excess
service tax paid, in this
period under Rule 6(3) of the
ST Rules
service tax and adjusted in
this period under Rule 6(4A)
of the ST Rules
service tax in respect
of service of Renting of
Immovable Property, on
account of non-availment of
deduction of property tax
paid and adjusted in this
period under Rule 6(4C) of
the ST Rules
D7 By book adjustment in the
case of specified Government
departments
D8 Total Tax paid
D8 = D1+D2+ D3+D4+
D5+D6+D7
PART-E EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT

E1 In cash
E2 By CENVAT credit (not
recipient of service)
E3 By adjustment of amount
the ST Rules
E4 By adjustment of excess
ST Rules
of the ST Rules
the ST Rules
E7 By book adjustment in the
departments
E8 Total Education Cess
paid E8=E1+E2+E3+
E4+E5+E6+E7
PART-F SECONDARY & HIGHER EDUCATION CESS PAID IN CASH AND THROUGH CENVAT
CREDIT

F1 In cash
F2 By CENVAT credit (not
recipient of service)
F3 By adjustment of amount
the ST Rules
F4 By adjustment of excess
ST Rules
of the ST Rules
the ST Rules
F7 By book adjustment in the
departments
F8 Total Tax paid
F8=F1+F2+F3 +F4+F5+
F6+F7
PART G - ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC. PAID

G1 Arrears of revenue (Tax
amount) paid in cash
G2 Arrears of revenue (Tax
amount) paid by utilising
CENVAT credit
G3 Arrears of Education Cess
paid in cash
G4 Arrears of Education Cess
paid by utilising CENVAT
credit
G5 Arrears of Secondary &
Higher Education Cess paid
in cash
G6 Arrears of Secondary &
Higher Education Cess paid
by utilising CENVAT credit
G7 Amount paid in terms of
section 73A of Finance Act,
1994
G8 Interest paid (in cash only)
G9 Penalty paid (in cash only)
G10 Amount of Late fee paid, if
any.
G11 Any other amount paid
(please specify)
G12 Total payment of arrears,
interest, penalty and any
other amount, etc. made
G12=(G1+G2+G3+G4+
G5+G6+ G7+G8+G9+
G10+G11)
PART-H
H1 DETAILS OF CHALLAN (vide which service tax education cess, secondary and higher
education cess and other amounts have been paid in cash)
– Challan Nos. with date and (i) No.

amount Date
Amt.
(ii) No.
Date
Amt.
H2 Source documents details for payments made in advance / adjustment, for entries made
at columns D3, D4, D5, D6, D7; E3, E4, E5, E6, E7; F3, F4, F5, F6, F7; & G1 to G11
S. No. and Month/ Challan / Document / Challan / Amount

description of Quarter Credit Entry Reference Document
payment entry in Number etc. Date
this return
** (Assessee liable to pay service tax on quarterly basis may furnish details quarter-wise i.e.
Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar)
PART-I
DETAILS OF INPUT STAGE CENVAT CREDIT
(To be filled by a taxable service provider only and not to be filled by Service Receiver liable
to pay service tax or Input Service Distributor):
I1 DETAILS ABOUT THE ASSESSEE PROVIDING EXEMPTED AND NON-TAXABLE SERVICE

OR MANUFACTURING EXEMPTED EXCISABLE GOODS:
I1.1 Whether providing any exempted service or non-taxable service (‘Y’/‘N’)
I1.2 Whether manufacturing any exempted excisable goods (‘Y’/‘N’)
I1.3 If reply to any one of the above is ‘Y’, whether maintaining separate
account for receipt or consumption of input service and input goods
[refer to Rule 6 (2) of CENVAT Credit Rules, 2004](‘Y’/‘N’)
I1.4 If reply to any one of the columns I1.1&I1.2 above is ‘Y’ and I1.3 is ‘N’,
which option, from the below mentioned options, is being availed under
Rule 6(3) of the CENVAT Credit Rules, 2004
I1.4.1 Whether paying an amount equal to 6% of the value of the exempted
goods and exempted services [refer to Rule 6(3)(i) of CENVAT Credit
Rules, 2004](‘Y’/‘N’); or
I1.4.2 Whether paying an amount equivalent to CENVAT Credit attributable

to inputs and input services used in or in relation to manufacture of
exempted goods or provision of exempted services [refer to Rule 6(3)(ii)
of CENVAT Credit Rules, 2004](‘Y’/‘N’);or
I1.4.3 Whether maintaining separate account for receipt or consumption of
input goods, taking CENVAT credit only on inputs (used in or in relation
to the manufacture of dutiable final products excluding exempted goods
and for the provision of output services excluding exempted services)
and paying an amount equivalent to CENVAT Credit attributable to input
services used in or in relation to manufacture of exempted goods or
provision of exempted services [refer to Rule 6(3)(iii) of CENVAT Credit
Rules, 2004](‘Y’/‘N’)
I2. AMOUNT PAYABLE UNDER RULE 6(3) OF THE CENVAT CREDIT RULES, 2004:
Sl. No. Month/Quarter Apr/ May/ Jun/ July/ Aug/ Sep/

Oct Nov Dec Jan Feb Mar
I2.1 Value of exempted goods cleared
I2.2 Value of exempted services provided
I2.3 Amount paid under Rule 6(3) of
CENVAT Credit Rules, 2004, by
debiting CENVAT Credit account
I2.4 Amount paid under Rule 6(3) of
CENVAT Credit Rules, 2004, by cash
I2.5 Total amount paid under Rule 6(3)
of CENVAT Credit Rules, 2004
I2.5 = I2.3 + I2.4
I3 CENVAT CREDIT TAKEN AND UTILISED:

I3.1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN
AND UTILISATION THEREOF –

I3.1.1 Opening Balance
I3.1.2 Credit taken
I3.1.2.1 on inputs
I3.1.2.2 on capital goods
I3.1.2.3 on input services received directly

I3.1.2.4 as received from Input Service
Distributor
I3.1.2.5 from inter-unit transfer by a LTU
I3.1.2.6 Any other credit taken (please
specify)
I3.1.2.7 TOTAL CREDIT TAKEN =
I3.1.2.7= (I3.1.2.1+I3.1.2.2+
I3.1.2.3+I3.1.2.4+ I3.1.2.5+I3.1.2.6)
I3.1.3 Credit Utilised
I3.1.3.1 for payment of service tax
I3.1.3.2 for payment of Education Cess on
taxable services
I3.1.3.3 for payment of Secondary and
Higher Education Cess on taxable
services
I3.1.3.4 for payment of excise duty or any
other duty
I3.1.3.5 towards clearance of input goods
and capital goods removed as such
or after use
I3.1.3.6 towards inter unit transfer to LTU
I3.1.3.7 for payment of an amount under
rule 6(3) of CENVAT Credit Rules,
2004
I3.1.3.8 for any other payments/adjustments/
reversal (Please specify)
I3.1.3.9 TOTAL CREDIT UTILISED
I3.1.3.9 = (I3.1.3.1+ I3.1.3.2+
I3.1.3.3+ I3.1.3.4+ I3.1.3.5+
I3.1.3.6+ I3.1.3.7+I3.1.3.8)
I3.1.4 Closing Balance of CENVAT credit
I3.1.4 = {(I3.1.1 + I3.1.2.7) –
I3.1.3.9}
I3.2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN & UTILISATION

THEREOF –

I3.2.1 Opening Balance of Education Cess
I3.2.2 Credit of Education Cess taken
I3.2.2.1 on inputs
Distributor
I3.2.2.5 from inter unit transfer by a LTU
specify)
I3.2.2.7 Total credit of Education Cess taken
I3.2.2.7= (I3.2.2.1+ I3.2.2.2 +
I3.2.2.3+ I3.2.2.4+ I3.2.2.5+
I3.2.2.6)
I3.2.3 Credit of Education Cess utilised
I3.2.3.1 for payment of Education Cess on
goods & services
I3.2.3.2 towards payment of Education Cess
on clearance of input goods and
capital goods removed as such or
after use
reversal (please specify)
I3.2.3.5 Total credit of Education Cess
utilised
I3.2.3.5= (I3.2.3.1+ I3.2.3.2+
I3.2.3.3+ I3.2.3.4)
I3.2.4 Closing Balance of Education Cess
I3.2.4={(I3.2.1+I3.2.2.7)-I3.2.3.5}
I3.3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS

TAKEN & UTILISATION THEREOF –

I3.3.1 Opening Balance of SHEC
I3.3.2 Credit of SHEC taken
I3.3.2.1 on inputs
Distributor
I3.3.2.5 from inter unit transfer by a LTU
specify)
I3.3.2.7 Total credit of SHEC taken
I3.3.2.7= (I3.3.2.1+ I3.3.2.2+
I3.3.2.3+I3.3.2.4+ I3.3.2.5+I3.3.2.6)
I3.3.3 Credit of SHEC utilised
I3.3.3.1 for payment of SHEC on goods &
services
I3.3.3.2 towards payment of SHEC on
clearance of input goods and capital
goods removed as such or after use
reversal (please specify)
I3.3.3.5 Total credit of SHEC utilised
I3.3.3.5= (I3.3.3.1+I3.3.3.2+I3.3.3.
3+I3.3.3.4)
I3.3.4 Closing Balance of SHEC I3.3.4 =
{(I3.3.1+I3.3.2.7)-I3.3.3.5}
PART J
CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR
(TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR):

J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX & CENTRAL EXCISE DUTY TAKEN
AND DISTRIBUTION THEREOF –

J1.1 Opening Balance of CENVAT credit
J1.2 Credit taken (for distribution) on
input services
J1.3 Credit distributed
J1.4 Credit not eligible for distribution in
terms of rule 7(b) of CENVAT Credit
Rules, 2004
J1.5 Closing Balance of CENVAT credit
J1.5 = {(J1.1+J1.2) – (J1.3+J1.4)}
J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION

THEREOF –

J2.1 Opening balance of CENVAT credit
of Education Cess
J2.2 Credit of Education Cess taken (for
distribution) on input services
J2.3 Credit of Education Cess distributed
J2.4 Credit of Education Cess not eligible
for distribution in terms of rule 7(b)
of CENVAT Credit Rules, 2004
of EC = J2.5= {(J2.1+J2.2) –
(J2.3+J2.4)}
J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS

TAKEN AND DISTRIBUTION THEREOF –
Sl. Month/Quarter Apr/ May/ Jun/ July/ Aug/ Sep/

No. Oct Nov Dec Jan Feb Mar
J3.1 Opening balance of CENVAT credit of
SHEC
J3.2 Credit of SHEC taken (for distribution)
on input services
J3.3 Credit of SHEC distributed
J3.4 Credit of SHEC not eligible for

distribution in terms of rule 7(b) of
CENVAT Credit Rules, 2004
of SHEC = J3.5 ={(J3.1+J3.2) –
(J3.3+J3.4)}
PART K
SELF ASSESSMENT MEMORANDUM:
(a) I/We declare that the above particulars are in accordance with the records and books
maintained by me/us and are correctly stated.
(b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit
correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder.
(c) I/We have paid duty within the specified time limit and in case of delay, I/We have
deposited the interest leviable thereon.
(d) I have been authorised as the person to file the return on behalf of the person providing
the taxable service/recipient of service, as the case may be.
Place:
Date:
(Name and Signature of Assessee or Authorised Signatory)
PART L
If the return has been prepared by a Service Tax Return Preparer or Certified Facilitation
Centre (hereinafter referred to as ‘STRP’/’CFC’), furnish further details as below:
(a) Identification No.

of STRP/CFC
(b) Name of STRP/
CFC
(Signature of STRP/CFC)
INSTRUCTIONS TO FILL UP FORM ST-3:

A. General Instructions
(i) If there is a change in the address or any other information as provided by the assessee
in Form ST-1 or as contained in Form ST-2 (Certificate of Registration issued by the
Department), the assessee should file amendment to ST1 application online in ACES for
getting the Amended ST2 issued by the departmental officer. If the assessee has provided/
received any additional service for which he is not registered, he has to first file the
amendment to ST1 application and after the approval of the same by the departmental
officer, he should file the return.
(ii) Please indicate ‘NA’ against entries which are not applicable.
(iii) Please indicate ‘Nil’ where the information to be furnished is nil.
(iv) Please fill ‘Y’ for Yes, or ‘N’ for No wherever it is written as (‘Y’/’N’) in the FORM.
B. Instructions to fill up FORM ST-3

Column Instructions
No. in
Form ST-3
A2 STC No. is 15 digit PAN based service tax code number issued to assessee in
the FORM ST-2 (Certificate of Registration issued by the Department).
A3 Name of the assessee should be filled as mentioned in FORM ST-2 (Certificate
of Registration issued by the Department).
A5 The relevant period for which return is being filed is to be selected.
A9 & A10 Though with effect from 1st July 2012, classification of services has been
dispensed with, the assessee is required to mention the names of taxable
service(s) as per ANNEXURE enclosed with this return.
A11.1 & If assessee has availed benefit of any exemption notification, the notification
A11.2 number and Serial number (in the notification), if any, against which such
exemption has been availed, has to be entered
A12.1 & If assessee has availed abatement from the value of services, he has to furnish
A12.2 the notification number and Serial number (in the notification), if any, against
which such abatement has been availed.
B (i) An assessee liable to pay service tax on quarterly basis may furnish details
quarter-wise i.e. Apr-Jun, Jul-Sep, Oct-Dec & Jan-Mar;
(ii) The recipient of service liable to pay service tax should indicate the
amount paid by him to service provider.
B1.1 Gross amount for which bills/invoices/challans are issued against taxable service
provided or agreed to be provided or received/agreed to be received (in case of
service receiver), which are taxable on accrual basis, as per the Point of Taxation
Rules is to be mentioned in this column
Column Instructions
No. in
Form ST-3
(A)
it includes,-
(a) amount charged towards exported service,
(b) amount charged towards exempted service (other than export of service),
(c) amount charged as a pure agent, and
(d) amount includible in terms of Rules 5(1) & 6(1) of the Service Tax
(Determination of Value) Rules, 2006
(B)
it excludes
(a) amount received in advance i.e. before provision of services for which
bills or invoices or challans or any other documents may not have been
issued, because it has to be shown in column B1.2;
(b) amount taxable on receipt basis, which is applicable to individuals
and partnership firms whose aggregate value of taxable services during
previous financial year was less than or equal to rupees fifty lakh and he
opts to pay tax at the time when payment is received by him in respect
of taxable value of rupees fifty lakh in the financial year to which return
relates as per third proviso to Rule 6(1) of Service Tax Rules, 1994, for
which bills or invoices or challans or any other documents may not have
been issued, because it has to be shown in column B1.3;
(c) Amount taxable for the services provided for which bills or invoices or
challans or any other documents may not have been issued, (this amount
has to be entered in column B1.4.)
(d) Service tax;
(e) Education cess; and
(f) Secondary and higher education cess
B1.2 Gross amount received (or paid in case of service receiver) in advance is the
total amount received (or paid in case of service receiver) for the particular
taxable service before provision of service (including any amount received for
continuous service), and
(A)
it includes,-
(a) amount received towards exported service,
(b) amount received towards exempted service (other than export of service),
(c) amount received as pure agent, and
(d) amount received which is liable to be included in the value in terms of
Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006
(e) Amount paid for services received from Non-Taxable territory – Imports
or other than Imports under column Nos. B2.5 and B2.6.
Column Instructions
No. in
Form ST-3
(B)
it excludes
(a) Service tax,
(b) Education cess, and
(c) Secondary and higher education cess
B1.3 This is applicable to individuals and partnership firms whose aggregate value
of taxable services during previous financial year is less than or equal to rupees
fifty lakh and he opts to pay tax at the time when payment is received by him
in respect of taxable value of rupees fifty lakh in the financial year to which
return relates.
B1.5 & (i) The value of consideration charged (or paid in case of service receiver),
B2.4 other than money, is to be estimated in equivalent money value of such
consideration in terms of the Service Tax (Determination of Value) Rules, 2006.
(ii) ‘Consideration’ includes any amount that is payable for the taxable services
provided or to be provided, as defined in Explanation to Section 67 of the Act.
B1.6, In case of some services, as notified under Notification No. 30/2012-ST, dated
B2.5, B2.6 20th June, 2012 (as amended), the liability to pay service tax has been placed on
& B2.7 the recipient of service in terms of sub-section (2) of section 68 of the Finance
Act, 1994 read with rule 2(1)(d)(i) of the Service Tax Rules, 1994. In respect of
such services, the amount on which service tax is payable has to be shown as
calculated in terms of Rule 7 of Point of Taxation Rules, 2011.
B1.8 With effect from 1.7.2012, exports of services are not to be taxed under service
tax, as per Place of Provision of Services Rules, 2012. If the assessee has
included the amount of export of service in column B1.1, he has to fill up said
amount in column B1.7 also for claiming deduction of said amount from the
gross amount. However, there may be cases where ST-3 return for the period
prior to 01.07.2012 is to be filed by service providers or recipient of service, as
the case may be. They are also required to fill up this column for furnishing the
amount charged against the export of services made before 1.7.2012.
B1.9 ‘Exempted Service’ refers to the taxable service which is exempt, for the time
being, from payment of service tax under a notification, other than by way of
abatement.
B1.10 ‘Pure Agent’ has been defined in Explanation 1 to Rule 5 of the Service Tax
(Determination of Value) Rules, 2006
B1.11 ‘Abatement’ refers to the part of value of taxable service which is not includible
in the taxable value for payment of service tax through notification, such as
Notification No. 26/2012-ST, dated 20.6.2012 issued under Section 66B of the
Finance Act, 1994.
Column Instructions
No. in
Form ST-3
B1.12 Any deductions, which is not mentioned in any other clause, from gross value
of taxable service has to be provided (For example, deduction of property tax
paid in respect of the taxable service of renting of an immovable property
in terms of Rule 6(4C) of Service Tax Rules, 1994 read with Notification No.
29/2012-ST, dated 20th June, 2012).
B1.15 & If an assessee is paying tax at the rate of 12% or other than 12%, then he has
B2.15 to mention the details of taxable value in this column by entering the tax rate
applicable to him. This is also applicable to the assessees who want to file their
return pertaining to the period prior to 01.04.2012 when tax rate was 10%, 8%
or 5%, as the case may be. This can be done by inserting additional rows for
such entries.
B1.16 & As per Rule 6 of the Service Tax Rules, 1994, the service Providers/Recipients in
B2.16 respect of services of ‘Booking of tickets for Air Travel provided by Air Travel
Agents’; ‘Insurer carrying on life insurance business’; ‘Purchase or sale of foreign
currency including money changing’; and ‘Distributors and selling agents or
persons assisting in organizing lottery’ have been given option to pay service
tax at either specific rate or a combination of specific and ad valorem rate. Such
assessees have to mention the details of such taxable value in these columns by
selecting the appropriate tax rate(s) as applicable to them.
B1.18 & Deduction of R& D cess paid, if applicable, from tax payable can be shown here
B2.18 separately for the relevant services, such as the service of import of technology
applicable.
B2.5 & Amount paid for services received from non taxable territory is be entered in
B2.6 this column. This includes value of import of services. Two separate rows have
been provided to enter the
B2.5 - Amount charged for services received from Non-Taxable territory –
Imports and;
B2.6 - Amount charged for services received from Non-Taxable territory – Other
than Imports
D3, E3 & If any amount has been paid in advance as service tax in terms of rule 6(1A) of
F3 Service Tax Rules, 1994 and the assessee has adjusted that amount against his
service tax liability, such adjustment has to be shown here.
D4, E4 & Rule 6 (3) of Service Tax Rules, 1994 allows adjustment of service tax amount
F4 which was paid earlier in respect of taxable service not provided wholly or
partially by the service provider or where the amount of invoice is re-negotiated.
Such adjustment is to be shown here.
Example: A service provider receives an advance of Rs 1000/- on which he pays
a service tax of Rs 120/-.However, later on he does not provide this service and
refunds the amount to the person from whom the advance was received. He
can, in this case, adjust the amount of Rs 120/- for any of his future liability
of service tax.
Column Instructions
No. in
Form ST-3
D5, E5 & Rule 6 (4A) of Service Tax Rules, 1994 allows adjustment of service tax amount
F5 paid in preceding months or quarter, which is in excess of the service tax
liability for such month or quarter. Such adjustment is to be shown here.
Example: A service provider having centralized registration pays an amount of
Rs 1000/- as service tax for services provided by him from his five branches.
However, on receipt of information from these branches, the service tax liability
is computed as Rs 900/-. In this case he has paid an excess amount of Rs 100/-
as service tax. He can adjust this excess amount of Rs 100/- against service tax
liability for succeeding month/quarter.
D6, E6 & Rule 6 (4C) of Service Tax Rules, 1994 allows adjustment of service tax amount
F6 paid in preceding months or quarter, which is in excess of the amount required
to be paid towards service tax liability for such month or quarter on account
of non-availment of deduction of property tax paid in terms of Notification
No. 29/2012-ST, dated 20th June, 2012 from the gross amount of rent charged
for the immovable property. Such adjustment is to be shown here.
D7, E7 & Some department of Central Government collect service tax for the services
F7 provided/received by them and the payment of said tax to the Union of India
is made through book adjustment or book transfer. Such book adjustment or
transfer in the case of specified Government departments is to be shown here.
G1 to G6 Arrears of revenue includes,—
(a) amount that was payable earlier but not paid;
(b) amount pending recovery on finalization of adjudication or appellant stage,
as the case may be;
(c) amount pending in appeals without having any stay for recovery; or
(d) amount arising on finalization of provisional assessment etc.
G7 Any amount collected in excess of the service tax assessed or determined and
paid on any taxable service from the recipient of taxable service in any manner,
has to be paid to the credit of the Central Government as per the provisions of
section 73A of the Finance Act, 1994. Assessee may furnish such amount here.
G10 Amount of late fee paid for any delayed filing of return has to be entered here
as prescribed under Rule 7C of Service Tax Rules, 1994
G11 Any other amount paid may be specified. (It may include amount paid in terms
of any adjudication order, any appellate order, etc.)
H2 Against source documents, following details may be furnished,—
(i) For adjustment under rule 6(3) of Service Tax Rules, 1994, furnish details
of earlier return, from where excess amount is derived
(ii) For adjustment under rule 6(4A), furnish details of acknowledgement
No. of intimation to Superintendent as required to be furnished in the
rules;
(iii) For arrears, interest and penalty, the source document/period is as follows,-
(a) in case these are paid suo moto by the assessee, the period for which
such amount is paid may be furnished
Column Instructions
No. in
Form ST-3
(b) if paid consequent to a show cause notice (SCN) or order, the source
document is relevant SCN No./Demand Notice No., Order-in-Original
No. or Order-in-Appeal No., or any other order, etc.;
(iv) For adjustment of excess amount of service tax paid on the service of
‘Renting of Immovable Property’ in case the taxpayer has not availed the
deduction of property tax paid in terms of Rule 6(4C) of the Service Tax
Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012
and he opts to avail such deduction against his service tax liability within
1 year from the date of payment of such property tax, the source document
is original receipt issued by the concerned department of State Government
showing the payment of such property tax.
I3.1.2 (i) The terms “input”, “capital goods”, “input services” and “input service
distributor” may be understood as defined in the CENVAT Credit Rules,
2004;
(ii) Against S. No. I3.1.2.1, I3.1.2.2 & I3.1.2.3, the details of CENVAT credit
availed on input/ input services/ capital goods, received directly by the
assessee, are to be shown. In other words, these figures would not include
the service tax credit received from input service distributor (i.e., office
of the manufacturer or output service provider, which receives invoices
towards purchases of input services and issues invoices//bills /challans for
distribution of such credit, in terms of Rule 7 of CENVAT Credit Rules,
2004).
(iii) Against S. No. I3.1.2.4, furnish the details of service tax credit as received
from ‘input service distributor’.
(iv) Against S. No. I3.1.2.5, details have to be filled only by Large Taxpayer
Unit who has opted to operate as LTU..
I3.1.3.4 This has to be filled only by the assessees who are engaged in both, providing
taxable service as well as manufacturing and clearance of excisable goods. This
entry would also include excise duty paid on capital goods and inputs removed
as waste and scrap, in terms of rule 3(5A) of CCR, 2004
I3.1.3.7 If the assessee has utilised CENVAT credit for making any payment, adjustment
or reversal such as in the case of write off of value of inputs or capital goods
as per rule 3(5B) of CCR, 2004; reversal of CENVAT credit on the inputs used
in the manufacture of goods which have been ordered to be remitted as per rule
3(5C) of CCR, 2004; the payment of arrears of revenue etc., such details may
be mentioned here.
I3.3 & J3 Details of credit taken and utilised in respect of Secondary and Higher
Education cess has to be shown separately in these columns
J This information has to be furnished by an input service distributor only.
Column Instructions
No. in
Form ST-3
J1.4, J2.4 This information has to be furnished by an input service distributor who has
& J3.4 availed CENVAT credit of the service tax paid on the services used in a unit
which is exclusively engaged in manufacturing of exempted excisable goods or
providing exempted services, as such credit is not liable to be distributed in
terms of Rule 7(b) of the CENVAT Credit Rules, 2004
ANNEXURE TO INSTRUCTIONS OF ST-3 RETURN DESCRIPTION

OF TAXABLE SERVICES FOR FILLING UP SERVICE TAX RETURN (ST-3)
Sl. No. Description of Taxable Services
(1) (2)
1 Stockbroker service
2 General insurance service
3 Advertising agency services
4 Courier agency service
5 Consulting engineer services
6 Custom House Agent service
7 Steamer agent services
8 Clearing and forwarding agent services
9 Manpower recruitment / supply agency service
10 Air travel agent services
11 Mandap keeper service
12 Tour operator services
13 Rent-a-cab scheme operator services
14 Architect services
15 Interior decoration / Designer services
16 Management or business consultant service
17 Chartered accountant services
18 Cost accountant service
19 Company secretary service
20 Real estate agent service
21 Security / detective agency service
22 Credit rating agency service
23 Market research agency service
24 Underwriter service

(1) (2)
25 Scientific & technical consultancy services
26 Photography service
27 Convention service
28 Online information and database access service and / or retrieval service through
computer network
29 Video production agency / video tape production service
30 Sound recording studio or agency services
31 Broadcasting service
32 Insurance auxiliary service in relation to general insurance
33 Banking and other Financial services
34 Port service (major ports)
35 Service for repair, reconditioning, restoration, or decoration or any other similar
services, of any motor vehicle
36 Beauty parlours / beauty treatment
37 Cargo handling service
38 Cable operators
39 Dry cleaning service
40 Event management
41 Fashion design
42 Health club and fitness centre service
43 Life insurance service
44 Insurance auxiliary service concerning life insurance business
45 Rail travel agent’s service
46 Storage and warehousing services
47 Business auxiliary service
48 Commercial training or coaching
49 Erection, commissioning and installation
50 Franchise service
51 Internet café
52 Maintenance or repair service
53 Technical testing and analysis service
54 Technical inspection and certification agency service
55 Foreign exchange broker service
56 Other port (minor port) service
57 Airport services by airport authority

(1) (2)
58 Transport of goods by air
59 Business exhibition service
60 Transport of goods by road / goods transport agency service
61 Construction services other than residential complex, including commercial /
industrial buildings or civil structures
62 Services by holder of intellectual property right providing intellectual property
services other than copyright
63 Opinion poll agency service
64 Outdoor catering
65 Services by a programme producer
66 Survey and exploration of mineral
67 Pandal or shamiana service
68 Travel agent for booking of passage (other than air / rail travel agents)
69 Services provided by recognised / registered associations in relation to forward
contracts
70 Transport of goods through pipeline or other conduit
71 Site formation and clearance, excavation, earth moving and demolition services
72 Dredging of rivers, ports harbours, backwaters, estuaries, etc.
73 Survey and map making service
74 Cleaning services
75 Club or association service
76 Packaging service
77 Mailing list compilation and mailing service
78 Construction of residential complex service
79 Service provided by a registrar to an issue
80 Service provided by a share transfer agent
81 Automated Teller Machine operations, maintenance or management service
82 Service provided by a recovery agent
83 Selling of space or time slots for advertisements
84 Sponsorship service provided to body-corporate or firm including sports
sponsorships
85 Transport of passengers embarking on domestic / international journey by air
86 Transport of goods by rail including transport of goods in containers by rail (for
the present, transport of passengers by rail in air-conditioned class/first class also
may be paid under this description/accounting code)
87 Business support service

(1) (2)
88 Auction service
89 Public relation management service
90 Ship management service
91 Internet telecommunication services (includes internet telephony Service which
became taxable from 01.05.2006)
92 Transport of persons by cruise ship
93 Credit card, debit card, charge card or other payment card related services
94 Services of telegraph authority in relation to telecommunication service
95 Mining of mineral, oil or gas service
96 Renting of immovable property services
97 Works contract service
98 Development and supply of content for use in telecom services, advertising agency,
etc.
99 Asset management including portfolio management and fund management
100 Design service other than interior decoration and fashion designing
101 Information technology software service
102 Services provided by an insurer of life insurance under Unit Linked Insurance
Plan (ULIP)
103 Services provided by a recognized stock exchange in relation to transaction in
securities
104 Services provided by recognised / registered associations in relation to clearance
or settlement of transactions in goods or forward contracts
105 Services provided by a processing and clearing house in relation to securities,
goods and forward contracts
106 Services provided by any person in relation to supply of tangible goods
107 Cosmetic and plastic surgery service
108 Transport of goods by coastal shipping (services by way of transportation of goods
by inland waterways is placed in the negative list)
109 Legal consultancy service
110 Promotion, marketing, organizing or assisting in organizing games of chance
including lottery, etc.
111 Health services by a clinical establishment, health check-up / diagnosis , etc.
112 Maintenance of medical records
113 Service of promotion or marketing of brand of goods / services / events
114 Service of permitting commercial use or exploitation of events
115 Electricity exchange service
116 Copyright service – transfer temporarily / permit use or enjoyment

(1) (2)
117 Special services provided by builders
118 Restaurant service
119 Service of providing accommodation in hotels, inn, guest house, club or campsite
whatever name called.
120 Other taxable services (services other than the 119 listed above)
F. No: 137/98/2006-CX4 (Part I)

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 2/94-ST, dated 28th June, 1994 vide number
G.S.R 546(E), dated the 28th June, 1994 and was last amended by notification No 48/2012-
Service Tax, dated the 30th November, 2012, vide GSR 858(E) dated the 30th November
2012
FORM ST-3A1
Memorandum of Provisional Deposit under Rule 6 of the Service Tax (Rules), 1994
For the Month of ................. 20 ...................
S. No. Provisional Value of Provisional Amount Form TR-6 Actual Value
Taxable Service in of Service Tax No. and of Taxable
terms of Section 67 1
[* * *] paid Date Service in Terms
of the Act of Section 67
1 2 3 4 5
Actual Amount Difference between Form TR-6 No. Remarks

of Service Tax the amount of and Date
Payable Provisionally Paid indicating Payment
Tax and the amount under Col. (7)
of Service Tax Payable
6 7 8 9
Reasons for making provisional deposit of Service Tax for ...............
* Attach separate sheet for each month/quarter.
1. @ 50% Omitted by Service Tax (Amendment) Rules, 2003 vide Notification No. 4/2003-ST, dated 14.5.2003
(w.e.f. 14.5.2003).
FORM ST-3B1
(See Rule 7A)

Return of service tax credited to the Government of India for the period commencing on
and from the 16th day of July, 1997 to the 16th day of October, 1998, in case of service
provided by goods transport operator and;
clearing and forwarding agents ..................Commissionerate
1. Name of the assessee....................

2. Category of service: Goods transport operator service/clearing and forwarding agents
service
3. Service tax registration No...................................................... (optional)
(in case assessee does not have registration No.)
4. PAN No....................
5. Period*....................
6. Value of taxable service ....................
7. Amount of service tax payable....................
8. Amount of interest, if any payable....................
9. Mode of payment:
Challan Nos........................
Date of challans......................
* for goods transport operator service, the relevant period is from 16.11.1997 to 2.6.1998; and for clearing and
forwarding agents, the relevant period is from 16.7.1997 to 16.10.1998
SelfAssessment Memorandum
I/we declare that the above particulars are in accordance with the records and books
maintained by us and are correctly stated.
I/we have assessed and paid the service tax correctly in terms of the provisions of the Act
and rules made thereunder.
I/we have paid duty within the time specified in these rules and in case of delay, I/we have
deposited the interest leviable as per section 75 of the Act.
Place: Name and signature of the assessee
Date: or his authorized representatives
Acknowledgement
Date of receipt:................. Signature and Official Seal of the
Place: Superintendent of Central Excise
1. Inserted by the Service Tax (Amendment) Rules, 2003, (w.e.f. 14.5.2003) vide Notification No. 4/2003-ST, dated
14-5-2003 for a period of six months.
FORM ST-4
Under Section 85 of the Finance Act, 1994 (32 of 1994)
(Form of Appeal to the 1[Commissioner] of Central Excise (Appeals)
1. No. .................................. of ........................... 20 ...............
2. Name and address of the appellant.
3. Designation and address of the officer passing the decision or order
appealed against and the date of decision or order.
4. Date of communication of the decision or order appealed against
to the appellant.
5. Address to which notice may be sent to appellant.
5(A) (i) Period of dispute
(ii) Amount of service tax, if any, demanded for the period
mentioned in Col. (i).
(iii) Amount of refund, if any, claimed for the period mentioned
in Col. (i)
(iv) Amount of interest
(v) Amount of penalty
(vi) Value of the taxable service for the period mentioned in Col.
(i).
6. Whether service tax or penalty or interest or all the three have
been deposited ?
6(A) Whether the appellant wishes to be heard in person ?
7. Refund claimed in appeal.
Statements of Facts
Grounds of Appeal
Signature of the authorised Signature of the
representative, if any appellant
1. Substituted for ‘Collector’ (w.e.f. 25.7.1995) by Service Tax (Amendment) Rules, 1995.
Verification
I, ———————————————————————— the appellant, do hereby declare that
what is stated above is true to the best of my information and belief.
Verified today, the ———————— day of ——————————
Place :
Date :
Signature of the authorised Signature of the appellant
representative, if any or his authorised representative
Notes : The form of appeal including the statement of facts and the grounds of appeal shall
be filed in duplicate and shall be accompanied by a copy of the decision or order
appealed against.
1
[FORM ST-5
[See rule 9(1)]
Form of Appeal to Appellate Tribunal under sub-section (1)
of section 86 of the Finance Act, 1994
In the Customs, Central Excise and Service Tax Appellate Tribunal

Appeal No. ............................................. of 20..........
..........................................................................................................................Appellant
versus
...................................................................................................................... Respondent
1. Assessee Code* Premises Code** PAN or UID***
E-Mail Address Phone No. Fax No.
2. The designation and address of the authority passing the order appealed against.
3. Number and date of the order appealed against
- - - - - -
Dated
- -
4. Date of Communication of a copy of the order appealed against.

5. State or Union territory and the Commissionerate in which the order or decision of
assessment, penalty was made.
1. Form ST-5 was substituted by Service Tax (Second Amendment) Rules, 2013 vide Notification No.
5/2013-SERVICE TAX, dated the 10th April, 2013.
* 15 digit Permanent Account Number (PAN) - based registration number to be mandatorily furnished by
registered persons.
** 10 digit Commissionerate/Division/Range code (Premises Code) to be mandatorily furnished by registered
persons. This ‘premises code’ is available in the ST-2 Registration Certificate itself. In case of Centralized
registrations the ‘premises code’ of the Main Office for which Centralized registration has been taken, should
be indicated.
*** To be furnished by non-registered persons. Unique Identification (UID) number to be furnished where PAN
is not available.
6. If the order appealed against relates to more than one Commissionerate, mention the
names of all the Commissionerates, so far as it relates to the appellant.
7. Designation and address of the adjudicating authority in case where the order appealed
against is an order of the Commissioner (Appeals).
8. Address to which notices may be sent to the appellant.
9. Address to which notices may be sent to the respondent.
10. Whether the decision or order appealed against involves any question having a relation
to the rate of service tax or to the value of taxable service for the purpose of assessment.
11. Description of service and whether in ‘negative list’.
12. Period of dispute.
13. (i) Amount of service tax, if any, demanded for the period of dispute .
(ii) Amount of interest involved upto the date of the order appealed against.
(iii) Amount of refund, if any, rejected or disallowed for the period of dispute.
(iv) Amount of penalty imposed.
14. (i) Amount of service tax or penalty or interest deposited. If so, mention the amount
deposited under each head in the box below. (A copy of the challan under which
the deposit is made should be furnished)
Service Tax Penalty Interest
(ii) If not, whether any application for dispensing with such deposit has been made?
15. Does the order appealed against also involve any central excise duty demand, and related
fine or penalty, so far as the appellant is concerned?
16. Does the order appealed against also involve any customs duty demand, and related
penalty, so far as the appellant is concerned?
17. Subject matter of dispute in order of priority. (please choose two items from the list
below)
[(i) Taxability - Sl. No. of Negative List, (ii) Classification of Services, (iii) Applicability
of Exemption Notification-Notification No., (iv) Export of services, (v) Import of
services., (vi) Point of Taxation, (vii) CENVAT, (viii) Refund, (ix) Valuation, (x) Others.]
Priority 1 Priority 2
18. Central Excise Assessee Code, if registered with Central Excise.

19. Give details of Importer Exporter Code (IEC), if registered with Director General of Foreign
Trade.
20. If the appeal is against an Order-in-Appeal of Commissioner (Appeals), the number of

Orders-in-Original covered by the said Order-in-Appeal.
21. Whether the respondent has also filed appeal against the order against which this appeal
is made?
22. If answer to serial number 21 above is ‘yes’, furnish the details of appeal.
23. Whether the appellant wishes to be heard in person?
24. Reliefs claimed in appeal.
Statement of Facts
Grounds of Appeal
Signature of authorised representative, if any.

Signature of the appellant
Verification
I…………………………………………. the appellant, do hereby declare that what is stated above
is true to the best of my information and belief.
Verified today, the ………day of …………………….20……………..
representative, if any.
Notes :
(1) The grounds of appeal and the form of verification shall be signed by the appellant in
accordance with rule 3 of the Central Excise (Appeals) Rules, 2001.
(2) The appeal including the statement of facts and the grounds of appeal shall be filed in
quadruplicate accompanied by an equal number of copies of the order (one of which at
least shall be a certified copy) appealed against.
(3) The appeal shall be in English (or Hindi) and should set forth, concisely and under
distinct heads, the grounds of appeal without any argument or narrative and such
grounds should be numbered consecutively.
(4) The appeal shall be accompanied by such fee as prescribed under sub-section (6) of
section 86 of the Act and shall be paid through a crossed bank draft drawn in favour of
the Assistant Registrar of the Bench of the Tribunal on a branch of any nationalized bank
located at the place where the Bench is situated.
1
[FORM ST-6
[See rule 9(3)]
Form of Memorandum of Cross-Objections to the Appellate Tribunal
under sub-section (4) of section 86 of Finance Act, 1994

Cross objection No.___________________________ of 20….
In Appeal No. _______________________________ of 20….
..........................................................................................................................Appellant
versus
...................................................................................................................... Respondent
2. State or Union territory and the Commissionerate in which the order or decision of
assessment, penalty was made.
3. Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the
appellant or, as the case may be, the Commissioner of Central Excise/Service Tax/ Large
Taxpayer Unit.
4. Number and date of the order appealed against.
- - - - - -
Dated
- -
5. Address to which notices may be sent to the respondent.
* 15 digit Permanent Account Number (PAN) - based registration number to be mandatorily furnished by
registered persons
** 10 digit Commissionerate/ Division/ Range code (Premises Code) to be mandatorily furnished by registered
persons. This ‘premises code’ is available in the ST-2 Registration Certificate itself. In case of Centralized
be indicated.
*** To be furnished by non-registered persons. Unique Identification (UID) number to be furnished where PAN is
not available.
Where the memorandum of cross-objections is filed by the Commissioner of Central Excise/ Service Tax, the
above details to be furnished by the Commissioner of Central Excise/ Service Tax in respect of the appellant.
6. Address to which notices may be sent to the appellant or applicant.

to the rate of service tax or to the value of service for the purpose of assessment.
8. Description of service and whether under ‘negative list’.
9. Period of dispute.
10. (A) In case of cross-objections filed by a person other than the Commissioner of Central
Excise/Service Tax/Large Taxpayer Unit;
(i) Amount of service tax, if any, demanded for the period of dispute
(ii) Amount of interest involved upto the date of the order appealed against.
(iii) Amount of refund, if any, rejected or disallowed for the period of dispute
(iv) Amount of penalty imposed.
(B) (i) Amount of tax or penalty or interest deposited. If so, mention the amount
deposited under each head in the box below. (A copy of the challan under
which the deposit is made should be furnished)
Service Tax Penalty Interest
(ii) If not, whether any application for dispensing with such deposit has been
made?
11. (A) In case of cross-objections filed by the Commissioner of Central Excise/Service Tax/
Large Taxpayer Unit
(i) Amount of service tax demand dropped or reduced for the period of dispute
(ii) Amount of interest demand dropped or reduced for the period of dispute
(iii) Amount of refund sanctioned or allowed for the period of dispute
(iv) Whether no or less penalty imposed?
(B) Whether an application for staying the operation of the order appealed against has
been made?
12. Subject matter of dispute in order of priority. (please choose two items from the list
below)
of Exemption Notification-Notification No., (iv) Export of services, (v) Import of
services., (vi) Point of Taxation, (vii) CENVAT, (viii) Refund, (ix) Valuation, (x) Others.]
13. Central Excise Assessee Code, if registered with Central Excise.
14. Give details of Importer Exporter Code, if registered with Director General of Foreign
Trade.
15. Reliefs claimed in memorandum of cross -objections.
Grounds of cross objections

(1)
(2)
(3)
(4)
Signature of the authorised Signature of the respondent
representative, if any or his authorised representative
Verification
I,_____________________________________ the respondent, do hereby declare that what is stated
above is true to the best of my information and belief.
Verified today, the __________________ day of __________20…__________
Place:
Date:

representative, if any. or his authorised representative
Notes :
(1) If the memorandum is filed by any person, other than the Commissioner of Central
Excise, the grounds of cross-objection and the form of verification shall, be signed by the
respondent in accordance with rule 3 of the Central Excise (Appeals) Rules, 2011.
(2) The memorandum of cross-objections shall be filed in quadruplicate accompanied by
an equal number of copies of the order (one of which at least shall be a certified copy)
appealed against.
(3) The memorandum of cross-objections shall be in English (or Hindi) and should set
forth, concisely and under distinct heads, the grounds of the cross-objection without any
argument or narrative and such grounds should be numbered consecutively.
(4) The number and year of appeal or application, as the case may be, as allotted by the
office of the Appellate Tribunal and appearing in the notice of appeal or application, as
the case may be, received by the respondent is to be filled in by the respondent.
1
[FORM ST-7
[See rules 9(2) and 9(2A)]
Form of Appeal to Appellate Tribunal under sub-section (2) of section 86
or sub-section (2A) of section 86 of the Finance Act, 1994
APPEAL No……………………… of 20…
........................................................................................................................ Applicant
versus
..................................................................................................................... Respondent
2. The designation and address of the appellant Commissionerate (if the appeal is filed
on the basis of the authorisation given by the Committee of Commissioners under sub-
section (2A) of section 86 of the Act. A copy of the authorisation shall be enclosed)
3. The designation and address of the appellant (if the appeal is filed on the basis of an
order of the Committee of Chief Commissioners under sub-section (2) of section 86 of
the Act. A copy of the order shall be enclosed).
4. Name and address of the respondent.
5. Number and date of the order against which the appeal is filed.
- - - - - -
Dated
- -
* 15 digit Permanent Account Number (PAN) - based registration number to be furnished if respondent is a
registered person.
** 10 digit Commissionerate/ Division/ Range code (Premises Code) to be mandatorily furnished for the registered
person. This ‘premises code’ is available in the ST-2 Registration Certificate itself. In case of Centralized
be indicated.
*** To be furnished for respondents who are non –registered persons. Unique Identification (UID) number to be
furnished where PAN is not available.”
6. Designation and address of the officer passing the decision or order in respect of which
this appeal is being made.
7. State or Union territory and the Commissionerate in which the decision or order was
made.
8. Date of receipt of the order referred to in (5) above by the Committee of Commissioners
of Central Excise or by the Committee of Chief Commissioners of Central Excise, as the
case may be.
to the rate of service tax or to the value of service for the purpose of assessment.
10. Description of service and whether under ‘negative list’.
11. Period of dispute
12 (i) Amount of service tax demand dropped or reduced for the period of dispute
(ii) Amount of interest demand dropped or reduced for the period of dispute
(ii) Amount of refund sanctioned or allowed for the period of dispute
(iv) Whether no or less penalty imposed?
13. Whether any application for stay of the operation of the order appealed against has been
made?
14. Subject matter of dispute in order of priority (please choose two items from the list
below)
of Exemption Notification-Notification No., (v) Export of services., (v) Import of services.,
(vi) Point of Taxation., (vii) CENVAT., (viii) Refund., (ix) Valuation., (x) Others.]
15. If the application is against an Order-in- Appeal of Commissioner (Appeals), the number
of Orders-in-Original covered by the said Order-in-Appeal.
16. Whether the respondent has also filed an appeal against the order against which this
appeal is made?
17. If answer to serial number 16 above is ‘yes’, furnish the details of the appeal.
18. Whether the applicant wishes to be heard in person?
19. Reliefs claimed in application.
Statement of facts
Grounds of application
Signature of the authorised officer, if any. Signature of the appellant
Note : The Appeal including the statement of facts and the grounds of appeal shall be
filed in quadruplicate accompanied by an equal number of copies of the decision or
order (one of which at least shall be a certified copy) passed by the Commissioner of
Central Excise/ Service Tax/ Large Taxpayer Unit and a copy of the order passed by
the Committee of Commissioners under sub-section (2A) of section 86 of the Act or
an order passed by the Committee of Chief Commissioners under sub-section (2) of
section 86 of the Act.
FORM GAR-7
G.A.R.-7 Proforma for Service Tax Payments
For payments from G.A.R.-7 Proforma for (Receipt & Payment

April 2007 onwards Service Tax Payments Rules 26)
Full Name
Complete Address
Telephone No. Pincode

Assessee Code No.
Commissionerate Name
Commissionerate Code Division Code Range Code
Accounting Code of Amount Tendered

the Service in Rupees RECEIVING BANK
0 0 4 4 BRANCH STAMP
0 0 4 4
0 0 4 4
0 0 4 4
0 0 4 4
0 0 4 4
Total
(In words) Rupees Only) tendered by
Cash/Cheque/Draft/Pay Order No. Dated Drawn on
Signature of the Tenderer with date
TAX PAYER’S COUNTERFOIL
Accounting Code of Amount Tendered
the Service in Rupees
0 0 4 4 RECEIVING BANK
BRANCH STAMP
0 0 4 4
0 0 4 4
0 0 4 4
0 0 4 4
0 0 4 4
Total
Received from Assessee Code No.
(In words) Rupees Only)
By Cash/Cheque/Draft/Pay Order No. Dated Drawn on
on account of Union Service Tax as detailed in this taxpayer’s counterfoil and on stamp affixed and signed therein.
Instructions for filling up G.A.R-7 Challan Form

1. Name, Address, 15 digit Assessee Code, Commissionerate Name and 8 digit Accounting
code is mandatory.
2. The Assessee Code, Commissionerate Code, Division Code and Range Code can be
verified from the website http://exciseandservicetax.nic.in
3. The Accounting codes for Tax and Interest/Penalty for each service is provided in the
table below. The total amount tendered should tally with the sum total of amounts for
each accounting code.
4. The total amount tendered should be written both in words and figures.
5. The details filled in the challan and ‘Taxpayer’s Counterfoil’ should be identical.
6. The Receiving Bank Branch Stamp should contain the following:
i) BSR code of the receiving Bank Branch (7 digits)
ii) Date of Deposit of Challan (DDMMYYYY) (8 digits)
iii) Challan Serial Number (5 digits)
The above information is collectively called the Challan Identification Number (20 digit CIN)
which will have to be quoted in the return.
Service Name Tax Interest/

Penalty
ADVERTISING AGENCY SERVICE 00440013 00440016
ADVERTISING SPACE OR TIME SERVICES 00440354 00440355
AIR TRAVEL FOR INTERNATIONAL JOURNEY 00440362 00440363
AIR TRAVEL AGENT’S SERVICE 00440032 00440033
AIRPORT SERVICES 00440258 00440259
ARCHITECT’S SERVICES 00440072 00440073
ATM OPERATIONS 00440346 00440347
AUCTION SERVICES 00440370 00440371
BANKING AND OTHER FINANCIAL SERVICES 00440173 00440174
BEAUTY TREATMENT SERVICES 00440209 00440210
BROADCASTING (RADIO & TELEVISION) SERVICES 00440165 00440166
BUSINESS EXHIBITION SERVICES 00440254 00440255
BUSINESS AUXILIARY SERVICES 00440225 00440226
BUSINESS SUPPORT SERVICES 00440366 00440367
CLUB’S MEMBERSHIP SERVICES 00044322 00044323
CABLE OPERATOR’S SERVICES 00440217 00440218
CARGO HANDLING SERVICES 00440189 00440190

Penalty
CHARTERED ACCOUNTANTS 00440092 00440093
CLEANING SERVICES 00440318 00440319
CLEARING AND FORWARDING AGENTS 00440045 00440046
COMMERCIAL TRAINING OR COACHING 00440229 00440230
COMPANY SECRETARY’S (PRACTISING) SERVICES 00440100 00440101
CONSTRUCTION OF (RESIDENTIAL) COMPLEX SERVICES 00440334 00440335
CONSTRUCTION OF COMMERCIAL, INDUSTRIAL
BUILDINGS AND CIVIL STRUCTURES SERVICES 00440290 00440291
CONSULTING ENGINEER’S SERVICES 00440057 00440058
CONTAINERS BY RAIL 00440390 00440391
CONVENTION SERVICES 00440133 00440134
COST ACCOUNTANT’S (PRACTISING) SERVICES 00440096 00440097
COURIER SERVICES 00440014 00440018
CREDIT CARD RELATED SERVICES 00440394 00440395
CREDIT RATING AGENCY’S SERVICES 00440088 00440089
CUSTOM HOUSE AGENT’S SERVICE 00440026 00440027
DREDGING SERVICES 00440310 00440311
DRY CLEANING SERVICES 00440221 00440222
ERECTION, COMMISSIONING AND INSTALLATION 00440233 00440234
EVENT MANAGEMENT SERVICE 00440197 00440198
FACSIMILE SERVICES (FAX) 00440149 00440150
FASHION DESIGNER SERVICES 00440213 00440214
FORWARD CONTRACT SERVICE 00440282 00440283
FRANCHISE SERVICES 00440237 00440238
GENERAL INSURANCE BUSINESS SERVICES 00440005 00440006
HEALTH CLUB AND FITNESS CENTER SEVICES 00440205 00440206
INSURANCE AUXILIARY SERVICES 00440169 00440170
INTELLECTUAL PROPERTY SERVICES OTHER THAN
COPYRIGHT 00440278 00440279
INTERIOR DECORATOR’S SERVICE 00440076 00440077
INTERNET CAFÉ’S SERVICES 00440241 00440242
INTERNET TELEPHONY SERVICE 00440382 00440383

Penalty
LEASED CIRCUIT SERVICE 00440137 00440138
LIFE INSURANCE SERVICES 00440185 00440186
MAILING LIST COMPILATION & MAILING SERVICES 00440330 00440331
MAINTENANCE OR REPAIR SERVICE 00440245 00440246
MANAGEMENT CONSULTANTS 00440116 00440117
MANDAP KEEPER’S SERVICE 00440035 00440036
MANPOWER RECRUITMENT/ SUPPLY 00440060 00440061
MARKET RESEARCH SERVICES 00440112 00440113
ONLINE INFORMATION AND DATA 00440153 00440154
OPINION POLL SERVICES 00440274 00440275
OUTDOOR CATERING SERVICES 00440051 00440052
PACKAGING SERVICES 00440326 00440327
PAGER SERVICES 00440015 00440020
PANDAL OR SHAMIANA SERVICES 00440054 00440055
PHOTOGRAPHY SERVICES 00440129 00440130
PORT SERVICES BY MAJOR PORTS 00440177 00440178
PUBLIC RELATION SERVICE 00440374 00440375
RAIL TRAVEL AGENT 00440201 00440202
REAL ESTATE AGENTS 00440104 00440105
RECOVERY AGENT’S SERVICES 00440350 00440351
REGISTRAR TO AN ISSUE SERVICES 00440338 00440339
RENT A CAB OPERATOR’S SERVICES 00440048 00440049
SCIENTIFIC & TECHNICAL CONSULTANCY SERVICES 00440125 00440126
SECURITY AGENCY’S SERVICES 00440108 00440109
SERVICING/REPAIR MOTOR VEHICLES 00440181 00440182
SHARE TRANSFER AGENT 00440342 00440343
SHIP MANAGEMENT SERVICE 00440378 00440379
SITE PREPARATION AND CLEARANCE 00440306 00440307
SOUND RECORDING SERVICE 00440161 00440162
SPONSORSHIP SERVICE 00440358 00440359
STEAMER AGENT’S SERVICES 00440029 00440030

Penalty
STOCK BROKING SERVICES 00440008 00440009
STORAGE AND WAREHOUSE SERVICE 00440193 00440194
SURVEY AND EXPLORATION OF MINERAL SERVICE 00440270 00440271
SURVEY AND MAP MAKING SERVICES 00440314 00440315
TELEGRAPH SERVICE 00440141 00440142
TELEPHONE SERVICES 00440003 00440119
TELEX SERVICES 00440145 00440146
TEST, INSPECTION, CERTIFICATION 00440249 00440250
TOUR OPERATOR’S SERVICE 00440063 00440064
TRAVEL BY CRUISE SHIPS 00440386 00440387
TRANSPORT OF GOODS BY AIR 00440266 00440267
TRANSPORT OF GOODS BY PIPELINE 00440302 00440303
TRANSPORT OF GOODS BY ROAD 00440262 00440263
TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL
AGENTS) 00440294 00440295
TV/RADIO PROGRAMME PRODUCTION 00440286 00440287
UNDERWRITER’S SERVICES 00440084 00440085
VIDEO TAPE PRODUCTION 00440157 00440158
The Accounting code for Education Cess in Service Tax is 00440298 (Tax) and 00440299
(Interest/Penalty)
Instructions for Receiving Branches

Receiving Branch should ensure the following:
(i) The seal of the receiving branch should contain the CIN information and along with
name of the bank branch, date of realisation, amount received in rupees and signature of
the authorised signatory. The seal should be affixed in the space provided on the challan
and the Taxpayer’s Counterfoil.
(ii) Challans should be arranged according to the serial number of the entry of the item
in the scroll under each scroll. Each day’s scrolls should be given a running serial
number separately for each Major Head, prefixed by the numeral denoting the Major
Head of Account namely, 0044 for the financial year from 1st April to 31st March to
facilitate detection of any omission in submitting the daily scrolls. (Refer RBI’s Revised
Memorandum of Instruction for Receiving Banks).
Instructions for Focal Point Branch

Focal Point Branch (FPB) should ensure the following:
(i) Amount of remittance received by it through the inter-branch account tallies with the
challans and the scrolls.
(ii) All challans have been attached with the scroll and amounts in the scrolls tally with the
physical challan and electronic data.

Service Tax Rules 1994

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Service Tax Rules 1994

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Ann. 2 — Service Tax Rules, 1994 4.

Service Tax Rules, 1994 A

Notification No. G.S.R. No. 546(E) No. 2/94

1. Short title and commencement

reassessment, provisional assessment, best judgment assessment and any order

of the Reserve Bank of India Act, 1934 (2 of 1934);

(c) “Form” means a form appended to these rules;

(B) in relation to service provided or agreed to be provided by a goods

[(EE) in relation to service provided or agreed to be provided by a director

of a company to the said company, the recipient of such service;]

[(f) “renting of immovable property” means any service provided or agreed to be

provided by renting of immovable property or any other service in relation to

whether movable or immovable, or of any person, in any manner and includes

(g) “supply of manpower” means supply of manpower, temporarily or otherwise,

1. Inserted by Service Tax (Second Amendment) Rules, 1998 (w.e.f. 2-12-1998.)

and has centralised billing system or centralised accounting system in respect of

additional information or detail, such change or information or details shall be

[4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan.

(iv) the service tax payable thereon.

[4B. Issue of consignment note

[5A. Access to Registered Premises

[5B. Date for determination of rate.

[6. Payment of Service Tax

1. Substituted by the Service Tax (Amendment) Rules, 1998 (w.e.f. 16-10-1998).

immediately following the quarter in which the 1[service is deemed to be provided

1. Substituted by Notification No. 35/2011-ST dated 25-4-2011.

[6A. Export of services

and forwarding agents.

[7B. Revision of Return

[7C. Amount to be paid for delay in furnishing the prescribed return

8. Form of Appeals to 3[Commissioner] of Central Excise (Appeals)

shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of

shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy

[10. Procedure and facilities for large taxpayer

(Please tick appropriate box below)

(b) Address of the applicant

2. Details of Permanent Account Number (PAN) of the applicant

(c) Name of the applicant (as appearing in PAN)

3. (a) Constitution of applicant (Tick as applicable)

(iii) Registered Public Limited Company

(iv) Registered Private Limited Company

(v) Registered Trust

(vi) Society/Cooperative society

(b) Name, Address and Phone Number of Proprietor/Partner/Director

(iii) Phone Number

4. Category of Registrant (Please tick appropriate box)

(i) Service provider

(ii) Service recipient

(i) Input service distributor

(i) Registration of a single premises

(ii) Centralized Registration for more than one premises

(ii) Flat/Door/Block No.

(vi) Post office

(viii) State/Union Territory

(x) Telephone Nos.:

(xi) Fax No.

(xii) E-mail Address

Sr. No. Description of taxable service (Choose from Annexure)

8. Name, Designation and Address of the Authorized Signatory/Signatories:

(Signature of the applicant/authorized person with stamp)

1. Substituted vide Notification No. 48/2012-ST, dated 30.11.2012

Descriptions of Taxable Services and Accounting

S. Finance Descriptions of Taxable Accounting Codes

1 Inserted vide Notification No. 48/2012-ST, dated 30.11.2012.