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CONTENTS

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INTRODUCTION CHAPTER V OF THE FINANCE ACT, 1994 SERVICE TAX RULES, 1994 CENVAT CREDIT RULES, 2004 SERVICE TAX(ADVANCE RULING) RULES, 2003 EXPORT OF SERVICE RULES, 2005 SERVICED TAX( REGISTRATION OF SPECIAL CATEGORY OF PERSONS) RULES, 2005 TAXATION OF SERVICES(PROVIDED FROM OUTSIDE INDIA AND RECEIVED IN INDIA) RULES, 2006 SERVICE TAX( DETERMINATION OF VALUE) RULES, 2006 LIST OF SERVICES FORMS

SERVICE TAX

I. Introduction The Service Tax was imposed on selected services through the Finance Act, 1994. From the initial set of three services, the scope of Service Tax has been expanded to cover 30 services, 4 of which were exempted later. In the Financial Year 1999-2000, the revenue from the Service Tax covering 26 services, was Rs.2072 Crores. Chapter V of the finance act 1994 (sections 64 to 96) and chapter VA of the finance act 1994 (sections 96A TO 96I ) Both the chapters together are hereinafter referred to as the act as amended from time to time, provide for the levy of service tax and constitutes the law governing service tax. The government has also notified following rules:       Service Tax Rules, 1994 Cenvat Credit Rules, 2004 Service Tax (Advance Ruling) Rules, 2003 Export of service rules, 2005 Service tax (Registration of special category of persons) Rules 2005 Taxation of services(provided from outside India and received in India) Rules, 2006 Service Tax( Determination of Value) Rules, 2006

The act is administered by Excise department. The rate of service tax is 12% w.e.f. 18-42006(earlier 10%). Further the finance( no 2 ) act , 2004 has also levied an education cess @ 2% on the amount of service tax w.e.f 10-9-2004. Thus the effective rate of service tax is 12.24%.

CHAPTER V OF THE FINANCE ACT, 1994

Extent, commencement and application. 64. (1) This Chapter extends to the whole of India except the State of Jammu and Kashmir. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to taxable services provided on or after the commencement of this Chapter.
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[Definitions.

65. (10) “banking” has the meaning assigned to it in clause (b) of section 5 of the Banking Regulation Act, 1949 (10 of 1949); (11) “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934);
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[(17) “beauty treatment” includes hair cutting, hair dyeing, hair dressing, face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make-up or such other similar services;] (18) “beauty parlour” means any establishment providing beauty treatment services;

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(49) “general insurance business” has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);

(95) “service tax” means tax leviable under the provisions of this Chapter;
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[(101) “stock-broker” means a person, who has either made an application for registration or is registered as a stock-broker or sub-broker, as the case may be, in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992);]

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[(115a) “travel agent” means any person engaged in providing any service connected with booking of passage for travel, but does not include air travel agent and rail travel agent;] (117) “underwriting” has the meaning assigned to it in clause (g) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993;

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[Classification of taxable services.

65A. (1) For the purposes of this Chapter, classification of taxable services shall be determined according to the terms of the sub-clauses of clause (105) of section 65. (2) When for any reason, a taxable service is, prima facie, classifiable under two or more subclauses of clause (105) of section 65, classification shall be effected as follows:— (a) the sub-clause which provides the most specific description shall be preferred to subclauses providing a more general description; (b) composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, insofar as this criterion is applicable; (c) when a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merit consideration.]
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[Charge of service tax.

66. There shall be levied a tax (hereinafter referred to as the service tax) at the rate of 56a[twelve] per cent of the value of the taxable services referred to in sub-clauses (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (za), (zb), (zc), (zd), (ze), (zf), (zg), (zh), (zi), (zj), (zk), (zl), (zm), (zn), (zo), (zq), (zr), (zs), (zt), (zu), (zv), (zw), (zx), (zy), (zz), (zza), (zzb), (zzc), (zzd), (zze), (zzf), (zzg), (zzh), (zzi), 57[***] (zzk), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzr), (zzs), (zzt), (zzu), (zzv), (zzw), (zzx) 58[, (zzy), (zzz), (zzza), (zzzb), (zzzc), (zzzd), (zzze), (zzzf), (zzzg) 58a[, (zzzh), (zzzi), (zzzj), (zzzk), (zzzl), (zzzm), (zzzn), (zzzo), (zzzp), (zzzq), (zzzr), (zzzs), (zzzt), (zzzu), (zzzv) and (zzzw)]] of clause (105) of section 65 and collected in such manner as may be prescribed.]
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[Charge of service tax on services received from outside India.

66A. (1) Where any service specified in clause (105) of section 65 is,— (a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and (b) received by a person (hereinafter referred to as the recipient) who has his place of business, fixed establishment, permanent address or usual place of residence, in India,

(1) Every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such period as may be prescribed. for the purposes of this section. be the gross amount charged by the service provider for such service provided or to be provided by him. be the taxable service. where service tax is chargeable on any taxable service with reference to its value. (2) Notwithstanding anything contained in sub-section (1). 67. the value of such taxable service shall be such amount as. (ii) in a case where the provision of service is for a consideration not wholly or partly consisting of money. with the addition of service tax charged. (4) Subject to the provisions of sub-sections (1). make an application for registration to the 74[Superintendent of Central Excise]. the value shall be determined in such manner as may be prescribed. during or after provision of such service. 70 [Payment of service tax. is equal to the gross amount charged. is equivalent to the consideration. within such time and in such manner and in such form as may be prescribed. and accordingly all the provisions of this Chapter shall apply: 59-69 [Valuation of taxable services for charging service tax. (2) Where the gross amount charged by a service provider. in respect of any taxable service notified by the Central Government in the Official Gazette. then such value shall. 73[(1)] Every person liable to pay the service tax under this Chapter or the rules made thereunder shall. and such taxable service shall be treated as if the recipient had himself provided the service in India.] 72 [Registration. (2) and (3). (iii) in a case where the provision of service is for a consideration which is not ascertainable.such service shall. (1) Subject to the provisions of this Chapter. with the addition of tax payable. be such amount in money as. for the service provided or to be provided is inclusive of service tax payable. be the amount as may be determined in the prescribed manner. (3) The gross amount charged for the taxable service shall include any amount received towards the taxable service before.— (i) in a case where the provision of service is for a consideration in money. the service tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service.71 68. . 69.

(2) Where any person who has collected any amount. by notification in the Official Gazette. such person shall forthwith pay the amount so collected to the credit of the Central Government.] 81 [Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. (4) The Central Excise Officer shall. 70. after considering the representation. (1) Any person who is liable to pay service tax under the provisions of this Chapter or the rules made thereunder. in any manner as representing service tax.75 [(2) The Central Government may. within one year from the relevant date. as specified in the notice. requiring him to show cause why he should not pay the amount specified in the notice : 83a [Service tax collected from any person to be deposited with Central Government. serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid or the person to whom such tax refund has erroneously been made. the 82[Central Excise Officer] may. 73A. which is not required to be collected. (3) Where any amount is required to be paid to the credit of the Central Government under subsection (1) or sub-section (2) and the same has not been so paid. not being in excess of the amount specified in the notice. should not be paid by him to the credit of the Central Government. and thereupon such person shall pay the amount so determined. 77[(1)] Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise. shall be adjusted against the service tax payable by the person on . 73. (1) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded. the Central Excise Officer shall serve. (5) The amount paid to the credit of the Central Government under sub-section (1) or subsection (2) or sub-section (4).] 76 [Furnishing of returns. if any. from any other person. a notice requiring him to show cause why the said amount. specify such other person or class of persons. 78 [(2) The person or class of persons notified under sub-section (2) of section 69. determine the amount due from such person. a return in such form and in such manner and at such frequency as may be prescribed. made by the person on whom the notice is served under sub-section (3). and has collected any amount in excess of the service tax assessed or determined and paid on any taxable service under the provisions of this Chapter or the rules made thereunder from the recipient of taxable service in any manner as representing service tax. shall forthwith pay the amount so collected to the credit of the Central Government. who shall make an application for registration within such time and in such manner and in such form as may be prescribed. on the person liable to pay such amount. shall furnish to the Superintendent of Central Excise. a return in such form and in such manner and at such frequency as may be prescribed.

such amount shall either be credited to the Consumer Welfare Fund referred to in section 12C of the Central Excise Act. from the first day of the month succeeding the month in which the amount ought to have been paid under this Chapter. refunded to the person who has borne the incidence of such amount. by notification in the Official Gazette. Where an amount has been collected in excess of the tax assessed or determined and paid for any taxable service under this Chapter or the rules made thereunder from the recipient of such service. it is necessary so to do. as the case may be. if presented. 73C. has been disposed of. 73D. by order in writing. (6) Where any surplus amount is left after the adjustment under sub-section (5). (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order. but for the provisions contained in sub-section (4) of section 73A. he may. it may cause to be published such names and particulars in such manner as may be prescribed. 1944 (1 of 1944) or. Publication of information in respect of persons in certain cases. . be liable to pay interest at such rate not below ten per cent and not exceeding twenty-four per cent per annum. (1) Where. the person who is liable to pay such amount as determined under sub-section (4) of section 73A. in accordance with the provisions of section 11B of the said Act and such person may make an application under that section in such cases within six months from the date of the public notice to be issued by the Central Excise Officer for the refund of such surplus amount. (1) If the Central Government is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings under this Chapter in respect of such person. during the pendency of any proceeding under section 73 or section 73A. as the case may be. till the date of payment of such amount: Provisional attachment to protect revenue in certain cases. as the case may be. as is for the time being fixed by the Central Government. Rectification of mistake. shall. in such manner as may be prescribed. 73B. with the previous approval of the Commissioner of Central Excise. (2) No publication under this section shall be made in relation to any penalty imposed under this Chapter until the time for presenting an appeal to the Commissioner (Appeals) under section 85 or the Appellate Tribunal under section 86. the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue. has expired without an appeal having been presented or the appeal. in addition to the amount.finalisation of assessment or any other proceeding for determination of service tax relating to the taxable service referred to in sub-section (1). attach provisionally any property belonging to the person on whom notice is served under sub-section (1) of section 73 or sub-section (3) of section 73A. Interest on amount collected in excess.

74. (1) With a view to rectifying any mistake apparent from the record, the 84[Central Excise Officer] who passed any order under the provisions of this Chapter may, within two years of the date on which such order was passed, amend the order. (2) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the 84[Central Excise Officer] passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (3) Subject to the other provisions of this section, the 84 [Central Excise Officer] concerned— (a) may make an amendment under sub-section (1) of his own motion; or (b) shall make such amendment if any mistake is brought to his notice by the assessee or the Commissioner of Central Excise or the Commissioner of Central Excise (Appeals). (4) An amendment, which has the effect of enhancing 85[the liability of the assessee or reducing a refund], shall not be made under this section unless the 85a[Central Excise Officer] concerned has given notice to the assessee of his intention so to do and has allowed the assessee a reasonable opportunity of being heard. (5) Where an amendment is made under this section, an order shall be passed in writing by the [Central Excise Officer] concerned.
85a

(6) Subject to the other provisions of this Chapter where any such amendment has the effect of reducing the 86[liability of an assessee or increasing the refund], the 85a[Central Excise Officer] shall make any refund which may be due to such assessee. (7) Where any such amendment has the effect of enhancing the 86 [liability of the assessee] or reducing the refund already made, the 85a [Central Excise Officer] shall make an order specifying the sum payable by the assessee and the provisions of this Chapter shall apply accordingly.
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[Interest on delayed payment of service tax.

75. Every person, liable to pay the tax in accordance with the provisions of section 68 or rules made thereunder, who fails to credit the tax or any part thereof to the account of the Central Government within the period prescribed, shall pay simple interest 88[89[at such rate not below ten per cent and not exceeding thirty-six per cent per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette,] for the period] by which such crediting of the tax or any part thereof is delayed. Penalty for failure of registration. 75A. 90[***]
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[Penalty for failure to pay service tax.

76. Any person, liable to pay service tax in accordance with the provisions of section 68 or the rules made under this Chapter, who fails to pay such tax, shall pay, in addition to such tax and

the interest on that tax in accordance with the provisions of section 75, a penalty which shall not be less than two hundred rupees for every day during which such failure continues or at the rate of two per cent of such tax, per month, whichever is higher, starting with the first day after the due date till the date of actual payment of the outstanding amount of service tax. Illustration X, an assessee, fails to pay service tax of Rs. 10 lakhs payable by 5th March. X pays the amount on 15th March. The default has continued for 10 days. The penalty payable by X is computed as follows:— 2% of the amount of default for 10 days = 2 × 10,00,000 × 10/31 = Rs. 6,451.61 Penalty calculated @ Rs. 200 per day for 10 days = Rs. 2,000 Penalty liable to be paid is Rs. 6,452.00.]
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[Penalty for contravention of any provision for which no penalty is provided.

77. Whoever contravenes any of the provisions of this Chapter or any rule made thereunder for which no penalty is separately provided in this Chapter, shall be liable to a penalty which may extend to an amount not exceeding one thousand rupees.]] Penalty for suppressing value of taxable service. 78. 93[Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of— (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade payment of service tax, Penalty for failure to comply with notice. 79. 96[***] Penalty not to be imposed in certain cases. 80. Notwithstanding anything contained in the provisions of section 76, section 77 97[or section 78], no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure. Offences by companies. 81. 98[***]

Power to search premises. 82. (1) If the 99[Commissioner of Central Excise] has reason to believe that any documents or books or things which in his opinion will be useful for or relevant to any proceeding under this Chapter are secreted in any place, he may authorise any 1[***] 2[Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise] 3[to search for and seize or may himself search for and seize, such documents or books or things]. (2) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches, shall, so far as may be, apply to searches under this section as they apply to searches under that Code. Application of certain provisions of Act 1 of 1944. 83. The provisions of the following sections of the Central Excise Act, 1944 (1 of 1944), as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise:— 9C, 9D, 3a[***] 11B, 4[11BB, 5[11C, 5a[***] 12,] 12A,] 12B, 12C, 12D, 12E, 14, 6[15, 33A, 35F] to 35-O (both inclusive), 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40.
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[Power of adjudication.

83A. Where under this Chapter or the rules made thereunder any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, by notification in the Official Gazette, specify.] Revision of orders by the Commissioner of Central Excise. 84. (1) The Commissioner of Central Excise may call for the record of a proceeding under this Chapter 8[in which an adjudicating authority subordinate to him has passed any decision or order] and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Chapter, pass such order thereon as he thinks fit. (2) No order which is prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportunity of being heard. (3) The Commissioner of Central Excise shall communicate the order passed by him under subsection (1) to the assessee, 9[such adjudicating authority] and the Board. (4) No order under this section shall be passed by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (Appeals). (5) No order under this section shall be passed after the expiry of two years from the date on which the order sought to be revised has been passed. Appeals to the Commissioner of Central Excise (Appeals).

85. 10[(1) Any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals).] (2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner. (3) An appeal shall be presented within three months from the date of receipt of the decision or order of 10a[such adjudicating authority], relating to service tax, interest or penalty. Appeals to Appellate Tribunal. 86. (1) Any assessee aggrieved by an order passed by a Commissioner of Central Excise under 11 [section 73 or section 83A or] section 84, or an order passed by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the Appellate Tribunal against such order.
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[(2) The Board may, if it objects to any order passed by the Commissioner of Central Excise under 13[section 73 or section 83A or] section 84, direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order. (2A) The Commissioner of Central Excise may, if he objects to any order passed by the Commissioner of Central Excise (Appeals) under section 85, direct 14[any Central Excise Officer to appeal on his behalf] to the Appellate Tribunal against the order.] (3) Every appeal under sub-section (1) 15[or sub-section (2) or sub-section (2A)] shall be filed within three months of the date on which the order sought to be appealed against is received by the assessee, the Board or by the Commissioner of Central Excise, as the case may be.
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[(4) The Commissioner of Central Excise or 17[any Central Excise Officer subordinate to him] or the assessee, as the case may be, on receipt of a notice that an appeal against the order of the Commissioner of Central Excise or the Commissioner of Central Excise (Appeals) has been preferred under sub-section (1) or sub-section (2) or sub-section (2A)] by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, within forty-five days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner of Central Excise or the Commissioner of Central Excise (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4) if it is satisfied that there was sufficient cause for not presenting it within that period.
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[(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of service tax and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,— (a) where the amount of service tax and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees;

it shall not be necessary to produce any pass book. practice or requirement to the contrary.(b) where the amount of service tax and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than five lakh rupees but not exceeding fifty lakh rupees. where any such notice is issued to a post office. or who holds or may subsequently hold money for or on account of such person. endorsement or the like being made before payment is made. may cause the said property to be sold and with the proceeds of such sale. and detain the same until the amount payable is paid. any part of the said amount payable or of the cost of the distress or keeping of the property. and in case. 18a [Recovery of any amount due to Central Government. (b) (i) the Central Excise Officer may. distrain any movable or immovable property belonging to or under the control of such person. and in particular. to pay to the credit of the Central Government either forthwith upon the money becoming due or being held or at or within the time specified in the notice. on an authorisation by the Commissioner of Central Excise. require any other person from whom money is due or may become due to such person. the Central Excise Officer shall proceed to recover the amount by one or more of the modes mentioned below:— (a) the Central Excise Officer may deduct or may require any other Central Excise Officer or any officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the said Central Excise Officer or any officer of customs. the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and making orders under the Central Excise Act. in hearing the appeals and making orders under this section. he shall be deemed to be an assessee in default in respect of the amount specified in the notice and all the consequences of this Chapter shall follow. deposit receipt. (c) the Central Excise Officer may. banking company or an insurer. may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount. remains unpaid for a period of thirty days next after any such distress. 87. (iii) in a case where the person to whom a notice under this section is sent. if any. so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount. ten thousand rupees : (7) Subject to the provisions of this Chapter. fails to make the payment in pursuance thereof to the Central Government. five thousand rupees. (ii) every person to whom a notice is issued under this section shall be bound to comply with such notice. notwithstanding any rule. (c) where the amount of service tax and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than fifty lakh rupees. policy or any other document for the purpose of any entry. Where any amount payable by a person to the credit of the Central Government under any of the provisions of this Chapter or of the rules made thereunder is not paid. to such person. . in accordance with the rules made in this behalf. by notice in writing. 1944 (1 of 1944). not being before the money becomes due or is held.

[Omitted by the Finance (No.f. 2) Act. w. w. 16-10-1998. w. 16-10-1998. etc. 90. [Omitted by the Finance (No. exempt any taxable service of any specified description from the payment of whole or any part of the service tax leviable thereon. under circumstances of exceptional nature to be stated in such order.e. . w. 92. make rules for carrying out the provisions of this Chapter. [Omitted by the Finance (No. 2) Act.] Failure to furnish prescribed returns. w. on receipt of such certificate. exempt generally or subject to such conditions as may be specified in the notification. 1998.] Certain offences to be non-cognizable. 16-10-1998. 16-10-1998. [Omitted by the Finance (No. 89.(d) the Central Excise Officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business and the said Collector. 93.e. 2) Act. (2) If the Central Government is satisfied that it is necessary in the public interest so to do.f.f. 93A. 1998. 1998.e.] 19a [Power to grant rebate. shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue. by notification in the Official Gazette.f. (1) The Central Government may.] Abetment of false return. 88. it may. 2) Act. 1998.e. Where any goods or services are exported. [Omitted by the Finance (No. 2) Act. Power to make rules.] Institution of proceedings.e. 94. (1) If the Central Government is satisfied that it is necessary in the public interest so to do. etc. by notification in the Official Gazette.] False statement in verification. the Central Government may grant rebate of service tax paid on taxable services which are used as input services for the manufacturing or processing of such goods or for providing any taxable services and such rebate shall be subject to such extent and manner as may be prescribed.f. taxable service of any specified description from the whole or any part of the service tax leviable thereon. it may. 1998.] 19 [Power to grant exemption from service tax. by special order in each case. 91. 16-10-1998.

namely :— (a) collection and recovery of service tax under sections 66 and 68. (e) the manner in which the memorandum of cross-objections under sub-section (4) of section 86 may be verified. . 22 [(ee) the credit of service tax paid on the services consumed for providing a taxable service in case where the services consumed and the service provided fall in the same category of taxable service.] (d) the form in which appeal under section 85 or under sub-section (6) of section 86 may be filed and the manner in which they may be verified.] 24 the manner of recovery of any amount due to the Central Government under [(f) provisions for determining export of taxable services. 20a [(cc) the manner of provisional attachment of property under sub-section (1) of section 73C.] 23a [(eeee) section 87. and without prejudice to the generality of the foregoing power. (h) rebate of service tax paid or payable on the taxable services consumed or duties paid or deemed to have been paid on goods used for providing taxable services which are exported out of India.] 23 [(eee) the credit of service tax paid on the services consumed or duties paid or deemed to have been paid on goods used for providing a taxable service. or rebate of service tax paid on. (g) grant of exemption to. 23a [(hh) rebate of service tax paid or payable on the taxable services used as input services in the manufacturing or processing of goods exported out of India under section 93A. taxable services which are exported out of India.] (i) any other matter which by this Chapter is to be or may be prescribed. (ccc) publication of name of any person and particulars relating to any proceeding under subsection (1) of section 73D.] (b) the time and manner and the form in which application for registration shall be made under 21[sub-sections (1) and (2) of] section 69. (c) the form. 20a [(aa) the determination of amount and value of taxable service under section 67. such rules may provide for all or any of the following matters.]] (3) The power to make rules conferred by this section shall on the first occasion of the exercise thereof include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Chapter come into force.20 [(2) In particular. manner and frequency of the returns to be furnished under 21[sub-sections (1) and (2) of] section 70.

in the Schedule. by order published in the Official Gazette. Chapter V of the Finance Act. any taxable service incorporated in this Chapter by the Finance Act. 95. as soon as may be. after entry 7 relating to the Central Excise Act. 2002. and if. while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions. the following entry shall be inserted. 96. both Houses agree in making any modification in the rule or notification or both Houses agree that the rule should not be made or the notification should not be issued. 1974 (12 of 1974). 1994”. that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.(4) Every rule made under this Chapter and every notification issued under section 93 shall be laid. the rule or notification shall thereafter have effect only in such modified form or be of no effect. after it is made or issued. the Central Government may. (1) If any difficulty arises in respect of implementing. before the expiry of the session immediately following the session or the successive sessions aforesaid. . Consequential amendment. remove the difficulty. 25 [Power to remove difficulties. so. before each House of Parliament. or assessing the value of. 1944 (1 of 1944). as the case may be. however. which is not inconsistent with the provisions of this Chapter. namely:— “7A. In the Economic Offences (Inapplicability of Limitation) Act.

] (c) “Form” means a form appended to these rules. 1885 (13 of 1885).— (a) the Director General of Posts and Telegraphs. provisional assessment.In exercise of the powers conferred by sub-section (1). read with sub-section (2) of section 94 of the Finance Act. Delhi. reassessment.] 3 [ (ccc) “input service distributor” has the meaning assigned to it in clause (m) of rule 2 of the CENVAT Credit Rules. 1994. namely :— Short title and commencement. (1) These rules may be called the Service Tax Rules. 1956 (1 of 1956). 2004. or (b) the Chairman-cum-Managing Director. (1) In these rules. dated 28-6-1994 . the Central Government hereby makes the following rules for the purpose of the assessment and collection of service tax. determination of the interest on the tax assessed or reassessed. 1994 (32 of 1994). 1 [(b) “assessment” includes self-assessment of service tax by the assessee. a company registered under the Companies Act. (2) They shall come into force on the 1st day of July.Service Tax Rules. 2 [(cc) “half-year” means the period between 1st April to 30th September or 1st October to 31st March of a financial year. 1994. 1994 Notification No. Mahanagar Telephone Nigam Limited. referred to in clause (6) of section 3 of the Indian Telegraph Act. 1994 (32 of 1994) .— (a) “Act” means the Finance Act. 2.— (i) in relation to a telephone connection or pager 5[or a communication through telegraph or telex or a facsimile communication or a leased circuit]. 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. 2/94-Service Tax. . 1885 (13 of 1885).] 4 [(d) “person liable for paying the service tax” means. unless the context otherwise requires. best judgment assessment and any order of assessment in which the tax assessed is nil. 1. Definitions.

the insurer or re-insurer. 3. the body corporate or firm. (f) any dealer of excisable goods.[(ii) in relation to general insurance business. 12[and the rules made thereunder shall have the meanings assigned to them in that Act and rules].] 7 6 [(iii) in relation to insurance auxiliary service by an insurance agent.] (2) All words and expressions used but not defined in these rules but defined in the Central Excise Act. in India. or a partnership firm registered. Appointment of officers. 1944 (1 of 1944) or the rules made thereunder. the recipient of such service. 1948 (63 of 1948). by or under any law. as the case may be. (c) any corporation established by or under any law. as the case may be. providing such service. The Central Board of Excise and Customs may appoint such Central Excise Officers as it thinks fit for exercising the powers under Chapter V of the Act within such local limits as it may . any person carrying on the general insurance business or the life insurance business.] 10 9 8 [(vi) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor or an agent. or (g) any body corporate established.— (a) any factory registered under or governed by the Factories Act. where the consignor or consignee of goods is. 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India. as the case may be. as the case may be. (b) any company 9a[formed or registered under] the Companies Act. who is registered under the Central Excise Act. the mutual fund or asset management company. 1956 (1 of 1956).] [(v) in relation to taxable service provided by a goods transport agency. receiving such service. as the case may be. who receives such sponsorship service.] [(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.] 10a [(vii) in relation to sponsorship service provided to any body corporate or firm.] 11 [(e) “quarter” means the period between 1st January to 31st March or 1st April to 30th June or 1st July to 30th September or 1st October to 31st December of a financial year. (e) any co-operative society established 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. 1944 (1 of 1944). (d) any society registered under the Societies Registration 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. 1998:] 16 [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 17[31st day of March. 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. as the case may be. register such premises or offices from where such centralized billing or centralized accounting systems are located. 2005. and (b) in cases other than (a) above. (1) Every person liable for paying the service tax shall make an application to the 14[concerned Superintendent of Central Excise] in Form ST-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the Finance Act. as the case may be. he shall make an application for registration within a period of thirty days from the date of such commencement : 15 [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. 2005. shall be granted. 4. are located.] 18 [***] 19 [(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. (3A) Where an assessee is providing a taxable service from more than one premises or offices.assign to them as also specify the taxable service in relation to which any such Central Excise Officer shall exercise his powers.] . and does not have any centralized billing systems or centralized accounting systems. (3) The registration under sub-rule (2). prior to 1st day of April. in whose jurisdiction all the premises or offices providing taxable service and the premise or office from where centralized billing or centralized accounting is done. at his option. by such authority.— (a) by the Commissioner of Central Excise or the Chief Commissioner of Central Excise. he shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise. 13 [Registration. and such centralized billing or centralized accounting systems are located in one or more offices or premises. he may. 1994 (32 of 1994) may make an application for registration on or before the 31st day of December.

an invoice. namely:— (i) the name. the registration applied for shall be deemed to have been granted. mentioning therein all the taxable services provided by him. or any other body corporate or 23a[any other person]. and the rules and the notifications issued thereunder. a bill or. challan shall include any document. the Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government under the provisions of the Act. a bill or. not later than fourteen days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service. he may make a single application. in writing. classification and value of taxable service provided or to be provided. whether or not serially numbered. (7) Every registered assessee. as the case may be. 20a [(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 additional information or detail. and (iv) the service tax payable thereon : 23 [Provided that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company. bill or. bill or challan. (ii) the name and address of the person receiving taxable service.] 21 [Taxable service to be provided or credit to be distributed on invoice. a challan signed by such person or a person authorized by him in respect of 22[such] taxable service provided or to be provided and such invoice. grant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application. address and the registration number of such person. to the concerned 20 [Superintendent of Central Excise]. to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise. (iii) description. providing service to a customer. such change or information or details shall be intimated. and thereupon cancel the registration certificate. who ceases to provide the taxable service for which he is registered. shall surrender his registration certificate immediately 20a[to the Superintendent of Central Excise].] (6) Where a registered assessee transfers his business to another person.] shall issue an invoice. (5) The 20[Superintendent of Central Excise] shall after due verification of the application form. within a period of thirty days of such change. challan shall be serially numbered and shall contain the following.(4) Where an assessee is providing more than one taxable service. as the case may be. as the case may be.] 20a [(8) On receipt of the certificate under sub-rule (7). the transferee shall obtain a fresh certificate of registration. (1) Every person providing taxable service 22[. If the registration certificate is not granted within the said period. by the assessee. 4A. as the case may be. by whatever name called. whichever is earlier. and whether or not containing address . in relation to banking and other financial services.

] 26 [Issue of consignment note. registration number of the goods carriage in . as the case may be.—For the purposes of this rule and the second proviso to rule 4A.of the person receiving taxable service but containing other information in such documents as required under this sub-rule :] 24 [Provided further that in case the provider of taxable service is a goods transport agency. (iv) the amount of the credit distributed :] 25 [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. 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 customer : 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. providing service to a customer. as the case may be. or any other body corporate or 25a [any other person]. challan issued under sub-rule (1). (iii) the name and address of the recipient of the credit distributed. (ii) the name *and address of the said input service distributor. in relation to transport of goods by road in a goods carriage. or as the case may be. as the case may be. a challan signed by such person or a person authorized by him. in relation to banking and other financial services. a bill or. challan shall include any document. a challan shall be issued by a person providing such taxable service. the goods transport agency shall not be required to issue the consignment note. an invoice. and such invoice. and contains the name of the consignor and consignee. by whatever name called. issue an invoice. bill. Explanation. address and registration number of the person providing input services and the serial number and date of invoice. a bill. an invoice. a bill or. 4B. a challan shall include any document. not later than fourteen days from the last day of the said period. a bill or. “consignment note” means a document. whether or not serially numbered but containing other information in such documents as required under this sub-rule. issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage. providing service to a customer. in respect of credit distributed. namely:— (i) the name. for each of the recipient of the credit distributed. an invoice. which is serially numbered. by whatever name called. gross weight of the consignment and also contain other information as required under this sub-rule :] 24a [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. which shall contain the details of the consignment note number and date.] (2) Every input service distributor distributing credit of taxable services shall. or as the case may be. bill or. challan shall be serially numbered and shall contain the following. as the case may be.

5. at all reasonable time. at the time of filing his 28[***] return for the first time.] Records. shall be paid to the credit of the Central Government by the 31st day of March of the calendar year. as the case may be.—For the removal of doubt it is hereby clarified that in case the value of taxable service is received before providing the said service. no service tax shall be payable for the part or whole of the value of services. Explanation. service tax shall be paid on the value of service attributable to the relevant month. details of the place of origin and destination. towards the value of taxable services : Provided that where the assessee is an individual or proprietary firm or partnership firm. consignee or the goods transport agency.] (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. 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. towards the value of taxable services : Provided further that notwithstanding the time of receipt of payment towards the value of services. (2) Every assessee shall furnish to the 27[Superintendent of Central Excise]. details of the goods transported.] 29 [Payment of service tax. (1) The records **including computerised data as maintained by an assessee in accordance with the various laws in force from time to time shall be acceptable. 28a [(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. or quarter. as the case may be.which the goods are transported. “registered premises” includes all premises or offices from where an assessee is providing taxable services. or the quarter ending in March.] 31 [Explanation. person liable for paying service tax whether consignor. for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise.—For the purposes of this rule. 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. . 6. such records as mentioned in sub-rule (3). as the case may be. 30[(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. (4) Every assessee shall make available. at the registered premises. a list of all accounts maintained by the assessee in relation to service tax including memoranda received from his branch offices.

which is not so provided by him either wholly or partially for any reason. 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 realization of that cheque. to pay an amount calculated at the rate of 35[0. as the case may be. as the . relating to provisional assessment except so far as they relate to execution of bond. 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. shall. on receipt of such request. 2001. wherever he deems it necessary. (7) The person liable for paying the service tax in relation to the services provided by an air travel agent. giving reasons for payment of service tax on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise. (6) Where the assessee submits a memorandum in Form ST-3A under sub-rule (5). “Form TR-6” means a memorandum or challan referred to in rule 92 of the Treasury Rules of the Central Government. if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received.] (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. Explanation. 2) Rules.] to complete the assessment. of passage for travel by air.] (3) Where an assessee has paid to the credit of Central Government service tax in respect of a taxable service. apply to such assessment. and at the rate of 36[1. he may make a request in writing to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise. it shall be lawful for the 34[Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise. 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.— For the purposes of this rule and rule 7. as the case may be. 33 [(4) Where an assessee is. the actual amount payable for any particular month or quarter. 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.] 33a [(4A) Notwithstanding anything contained in sub-rule (4). on the date of deposit.32 [(2A) For the purpose of this rule. as the case may be. during any calendar month or quarter. shall have the option. unable to correctly estimate.2%] of the basic fare in the case of international bookings. for the reason of not receiving details of payments received towards the value of taxable services at his other premises or offices. for any reason.6%] of the basic fare in the case of domestic bookings. as the case may be. if the assessee deposits the service tax by cheque. as the case may be. after calling such further documents or records as he may consider necessary and proper in the circumstances of the case. 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. so far as may be.

2001. as the case may be. along with a copy of the Form TR-6.—For the purposes of this sub-rule. an assessee. 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.case may be.] (8) 39[***] (9) 39a[***] 40 [Returns.e.] . in case of service provided by— (a) goods transport operator for the period commencing on and from the 16th day of November. 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. 16-7-2001]. 38 [(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. in triplicate for the months covered in the halfyearly return. 42 [Returns in case of taxable service provided by goods transport operators and clearing and forwarding agents. 2003. once exercised. w. in Form ST3B alongwith copy of Form TR-6 in triplicate. 1997 to 16th day of October. (3) and (4) 41[Omitted by the Service Tax (Amendment) Rules. (1) Every assessee shall submit a half-yearly return in Form ‘ST-3’ or ‘ST-3A’. Explanation. failing which the interest and penal consequences as provided in the Act shall follow. Notwithstanding anything contained in rule 7. shall furnish a return within a period of six months from the 13th day of May. and (b) clearing and forwarding agents for the period commencing on and from the 16th day of July. 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. 7. 7A.f. 1998. towards the discharge of his service tax liability instead of paying service tax 37[at the rate specified in section 66 of Chapter V of the Act] and the option. 1998. (2) Every assessee shall submit the half-yearly return by the 25th of the month following the particular half-year. 1997 to 2nd day of June.

the Deputy Commissioner of Central Excise to apply to the Appellate Tribunal.Form of appeals to 43[Commissioner] of Central Excise (Appeals). 8. 45 [(2) 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 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. 9. shall be made in Form ST-6 in quadruplicate. (2) The appeal shall be filed in duplicate and shall be accompanied by a copy of order appealed against. (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). (1) An appeal under section 85 of the Act to the 43[Commissioner] of Central Excise (Appeals) shall be in Form ST-4. 44 [Form of appeals to Appellate Tribunal. and] (3) A memorandum of cross-objections under sub-section (4) of section 86 of the Act. (2A) An appeal under sub-section (2A) 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 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.] .

1944 (1 of 1944). 6801.10* of the First Schedule to the Excise Tariff Act. (iii) components. 1994 (32 of 1994) and in supersession of the CENVAT Credit Rules. (zzt) and (zzw) of clause (105) of section 65 of the Finance Act. jigs and fixtures. (iv) moulds and dies. (N. 2002. or (2) for providing output service. Chapter 90. (v) refractories and refractory materials. used— (1) in the factory of the manufacturer of the final products. 1. (B) motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f). 23/2004-C. 2. and (vii) storage tank. (c) “Excise Act” means the Central Excise Act. 1975 (51 of 1975). 2004. (3) They shall come into force from the date of their publication in the Official Gazette.— (a) “capital goods” means:— (A) the following goods. but does not include any equipment or appliance used in an office. (zzp). (n). DATED 10-9-2004 In exercise of the powers conferred by section 37 of the Central Excise Act.E. (2) They extend to the whole of India : Provided that nothing contained in these rules relating to availment and utilization of credit of service tax shall apply to the State of Jammu and Kashmir. namely :— Short title.). Definitions. (o). 2004 NOTIFICATION NO. 2002 and the Service Tax Credit Rules. extent and commencement.Cenvat credit rules.T. unless the context otherwise requires. 68. spares and accessories of the goods specified at (i) and (ii). (ii) pollution control equipment. namely:— (i) all goods falling under Chapter 82. heading No.02* and sub-heading No. (1) These rules may be called the CENVAT Credit Rules. (vi) tubes and pipes and fittings thereof. Chapter 84. 1944 (1 of 1944) and section 94 of the Finance Act. In these rules. the Central Government hereby makes the following rules. (zr). Chapter 85. . (b) “Customs Tariff Act” means the Customs Tariff Act. except as respects things done or omitted to be done before such supersession.

or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer. such as accounting. (m) “input service distributor” means an office of the manufacturer or producer of final products or provider of output service. or (ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer. or (ii) used by the manufacturer. (h) “final products” means excisable goods manufactured or produced from input. procurement of inputs. high speed diesel oil or motor spirit. within the factory of production. storage upto the place of removal. and includes goods which are chargeable to “Nil” rate of duty. goods used as paint. accessories of the final products cleared along with the final product. 2002 or from the depot of the said manufacturer. coaching and training. except light diesel oil. as . inward transportation of inputs or capital goods and outward transportation upto the place of removal. under cover of an invoice. renovation or repairs of a factory. or as packing material. commonly known as petrol. modernization. (k) “input” means— (i) all goods.— (i) used by a provider of taxable service for providing an output service. except light diesel oil. which receives invoices issued under rule 4A of the Service Tax Rules. 1985 (5 of 1986). coolants. share registry.(d) “exempted goods” means excisable goods which are exempt from the whole of the duty of excise leviable thereon. cutting oils. greases. who purchases the goods directly from. auditing. and includes services used in relation to setting up. 1994 (32 of 1994).—Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer.— (i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rules. used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils. high speed diesel oil and motor spirit. or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose. (f) “Excise Tariff Act” means the Central Excise Tariff Act. commonly known as petrol and motor vehicles. or using input service. market research. 1994 towards purchases of input services and issues invoice. Explanation 1. motor spirit. whether directly or indirectly. computer networking. shall not be treated as an input for any purpose whatsoever. (e) “exempted services” means taxable services which are exempt from the whole of the service tax leviable thereon. recruitment and quality control. or as fuel. (ii) all goods. activities relating to business. (l) “input service” means any service. commonly known as petrol. premises of provider of output service or an office relating to such factory or premises. and security. financing. (ij) “first stage dealer” means a dealer. Explanation 2. high speed diesel oil. credit rating. (g) “Finance Act” means the Finance Act. advertisement or sales promotion. and includes services on which no service tax is leviable under section 66 of the Finance Act. in or in relation to the manufacture of final products and clearance of final products from the place of removal. used for providing any output service.—The light diesel oil. bill or. under cover of an invoice.

the case may be. 1a [***] (q) “person liable for paying service tax” has the meaning as assigned to it in clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules. 2003 (32 of 2003). (ii) the duty of excise specified in the Second Schedule to the Excise Tariff Act. leviable under the Excise Act. 1994. 1 [(na) “manufacturer” or “producer” in relation to articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tariff Act. 2001 (14 of 2001). as the case may be. policy holder or any other person. (vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No. (s) “second stage dealer” means a dealer who purchases the goods from a first stage dealer. 3. 2) Act. challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider. (1) A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of— (i) the duty of excise specified in the First Schedule to the Excise Tariff Act. (n) “job work” means processing or working upon of raw material or semi-finished goods supplied to the job worker. CENVAT credit. subscriber. (vii) the additional duty leviable under section 3 of the Customs Tariff Act. to a customer. leviable under the Excise Act. (ix) the service tax leviable under section 66 of the Finance Act. 2004 (23 of 2004). (v) the National Calamity Contingent duty leviable under section 136 of the Finance Act. 2002.] (o) “notification” means the notification published in the Official Gazette. as the case may be. (r) “provider of taxable service” include a person liable for paying service tax. . (iii) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act. (v) and (vi). (iii).] (viii) the additional duty of excise leviable under section 157 of the Finance Act. (iv). 1b [(viia) the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act 2[***] : Provided that a provider of taxable service shall not be eligible to take credit of such additional duty. (p) “output service” means any taxable service provided by the provider of taxable service. includes a person who is liable to pay duty of excise leviable on such goods under sub-rule (1) of rule 12AA of the Central Excise Rules. and the expressions “provider” and “provided” shall be construed accordingly. so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for aforesaid process and the expression “job worker” shall be construed accordingly. 1957 (58 of 1957). (ii). equivalent to the duty of excise specified under clauses (i). 1978 (40 of 1978). client. (t) words and expressions used in these rules and not defined but defined in the Excise Act or the Finance Act shall have the meanings respectively assigned to them in those Acts. (iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act.

or (e) service tax on any output service: Provided that while paying duty of excise or service tax. as the case may be: . on or after the 10th day of September. 2005 (18 of 2005). or in relation to. or (c) an amount equal to the CENVAT credit taken on capital goods if such capital goods are removed as such. the CENVAT credit shall be utilized only to the extent such credit is available on the last day of the month or quarter. 2004. (3) Notwithstanding anything contained in sub-rule (1). for payment of duty or tax relating to that month or the quarter. and 1b [(xi) the additional duty of excise leviable under 2a[section 85 of Finance Act. and received by the manufacturer for use in. No. 2004 and lying in stock on the date on which any service ceases to be an exempted service and used for providing such service. used in the manufacture of intermediate products. (2) Notwithstanding anything contained in sub-rule (1). 2004 (23 of 2004). published in the Gazette of India vide number G. the manufacture of final product. Explanation.01 * of the First Schedule to the Customs Tariff Act.—For the removal of doubts it is clarified that the manufacturer of the final products and the provider of output service shall be allowed CENVAT credit of additional duty leviable under section 3 of the Customs Tariff Act on goods falling under heading 98. and (ii) any input service received by the manufacturer of final product or by the provider of output services on or after the 10th day of September. (4) The CENVAT credit may be utilized for payment of— (a) any duty of excise on any final product. 547(E). the manufacturer or producer of final products shall be allowed to take CENVAT credit of the duty paid on inputs lying in stock or in process or inputs contained in the final products lying in stock on the date on which any goods manufactured by the said manufacturer or producer cease to be exempted goods or any goods become excisable.]] paid on— (i) any input or capital goods received in the factory of manufacture of final product or premises of the provider of output service on or after the 10th day of September. 2004. dated the 25th March. or tax. including the said duties. by a job-worker availing the benefit of exemption specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue). or (d) an amount under sub-rule (2) of rule 16 of Central Excise Rules. 2) Act. as the case may be. in relation to a service which ceases to be an exempted service.(x) the Education Cess on taxable services leviable under section 91 read with section 95 of the Finance (No. or (b) an amount equal to CENVAT credit taken on inputs if such inputs are removed as such or after being partially processed. 1986. or cess paid on any input or input service. 1986. 214/86-Central Excise. 2004.R. dated the 25th March. as the case may be. 2002. the provider of the output service shall be allowed to take CENVAT credit of the duty paid on the inputs received on and after the 10th day of September. as the case may be.S.

S. 1999]. on which CENVAT credit has been taken. 513(E). or service tax. dated the 31st July. dated 8th July. 765(E). 1999].R. the manufacturer shall pay an amount equal to the duty leviable on transaction value. in respect of which exemption under the said respective notifications is availed of: 3 [Provided also that no credit of the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act. and (vii) No. 1999 [G. or premises of the provider of output service. dated the 14th November. dated the 9th September. 2003 [G. the manufacturer of the final products or provider of output service. 3a[***] shall be utilised for payment of service tax on any output service: Provided also that the CENVAT credit of any duty mentioned in sub-rule (1). (ii) No. dated the 14th November. 565(E). (v) No. 33/99-Central Excise. 1999 [G. 71/2003-Central Excise. (iv) No. 2002]. 3c [(5A) If the capital goods are cleared as waste and scrap. dated 14th November. (vi) No. other than credit of additional duty of excise leviable under 3b[section 85 of Finance Act. shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in rule 9 : Provided that such payment shall not be required to be made where any inputs are removed outside the premises of the provider of output service for providing the output service : Provided further that such payment shall not be required to be made when any capital goods are removed outside the premises of the provider of output service for providing the output service and the capital goods are brought back to the premises within 180 days. 39/2001-Central Excise.R.R. or input services. dated the 25th June. 2005 (18 of 2005)] shall not be utilised for payment of said additional duty of excise on final products.] (5) When inputs or capital goods. dated the 25th June.R.S. are removed as such from the factory. dated the 14th November.S. be utilized only for payment of duty on final products. 32/99-Central Excise. paid on the inputs. (iii) No. 2001 [G. as the case may be. 2003]. dated the 9th September. 717(E). dated the 31st July.S. 56/2003-Central Excise.S. 2002 [G. 509(E). dated 8th July. respectively.R. 2002 [G. 508(E). 57/2002-Central Excise. 2003 [G. 2001].Provided further that the CENVAT credit of the duty. 2003].R. dated the 8th July. as the case may be.] (6) The amount paid under sub-rule (5) 3c[and sub-rule (5A)] shall be eligible as CENVAT credit as if it was a duty paid by the person who removed such goods under sub-rule (5) 3c[and sub-rule (5A)]. used in the manufacture of final products cleared after availing of the exemption under the following notifications of Government of India in the Ministry of Finance (Department of Revenue).S.— (i) No. or such extended period not exceeding 180 days as may be permitted by the jurisdictional Deputy Commissioner of Central Excise. dated the 8th July. of their removal.R. 764(E). or Assistant Commissioner of Central Excise.S. shall. 56/2002-Central Excise. . 2002].

shall be admissible equivalent to the amount calculated in the following manner. 6 and 7 of Notification No. 5. 2003. (iv) the additional duty leviable under section 3 of the Customs Tariff Act. dated 31st March. 2003 [G.] shall be utilized only towards payment of duty of excise or as the case may be. 266(E). or the education cess on excisable goods leviable under section 91 read with section 93 of the Finance (No. 2003] and used in the manufacture of the final products or in providing an output service. (ii) the National Calamity Contingent duty leviable under section 136 of the Finance Act. in any other place in India. 2005 (18 of 2005).— (a) CENVAT credit in respect of inputs or capital goods produced or manufactured. 1978 (40 of 1978). and (vii) the additional duty of excise leviable under 4a[section 85 of Finance Act. 2005 (18 of 2005). 2004. (iii) the education cess on excisable goods leviable under section 91 read with section 93 of the Finance (No. on which such unit pays excise duty under section 3 of the Excise Act read with serial number 2 of the Notification No.S. 2003 [G.(7) Notwithstanding anything contained in sub-rule (1) and sub-rule (4). 2006 from an export oriented undertaking or by a unit in Electronic Hardware Technology Park or in a Software Techno-logy Park. 2004 (23 of 2004). by a hundred per cent export-oriented undertaking or by a unit in an Electronic Hardware Technology Park or in a Software Technology Park other than a unit which pays excise duty levied under section 3 of the Excise Act read with serial numbers 3.] 4 [(b) CENVAT credit in respect of— (i) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act. as the case may be.R. 23/2003-Central Excise. or the additional duty of excise leviable under 4b[section 85 of Finance Act. 2004. 2003] shall be equal to X multiplied by {(1+BCD/400) multiplied by (CVD/100)}.] respectively. 2) Act. 23/2003-Central Excise. of service tax leviable under the said Additional Duties of Excise (Textiles and Textile Articles) Act.S. namely:— Fifty per cent of [X multiplied by {(1+BCD/100) multiplied by (CVD/100)}]. where BCD and CVD denote ad valorem rates. 2001 (14 of 2001). or the education cess on taxable services leviable under section 91 read with section 95 of the said Finance (No. 266(E).R. equivalent to the duty of excise specified under items (i). 2001 (14 of 2001). (vi) the education cess on taxable services leviable under section 91 read with section 95 of the Finance (No. in case the unit pays excise duty under section 3 of the Excise Act read with serial number 2 of the Notification No. dated the 31st March. 1978 or the National Calamity Contingent duty leviable under section 136 of the Finance Act.S. dated the 31st March. dated the 31st March. on any final products manufactured by the manufacturer or for payment of . 23/2003-Central Excise. 2) Act. 2003 [G. in per cent of basic customs duty and additional duty of customs leviable on the inputs or the capital goods respectively and X denotes the assessable value : 3d [Provided that the CENVAT credit in respect of inputs and capital goods cleared on or after 1st March. 2) Act. 2004 (23 of 2004). (ii) and (iii) above. 266(E). 2003].R. 2003 (32 of 2003). additional duty of excise leviable under section 157 of the Finance Act. dated the 31st March. (v) the additional duty of excise leviable under section 157 of the Finance Act. dated the 31st March. 2) Act.

4.] (2)(a) The CENVAT credit in respect of capital goods received in a factory or in the premises of the provider of output service at any point of time in a given financial year shall be taken only for an amount not exceeding fifty per cent of the duty paid on such capital goods in the same financial year: Provided that the CENVAT credit in respect of capital goods shall be allowed for the whole amount of the duty paid on such capital goods in the same financial year if such capital goods are cleared as such in the same financial year: 5 [Provided further that the CENVAT credit of the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act.] (b) The balance of CENVAT credit may be taken in any financial year subsequent to the financial year in which the capital goods were received in the factory of the manufacturer.such duty on inputs themselves. it is hereby declared that the credit of the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act.—For the removal of doubts. paid on marble slabs or tiles falling under sub-heading No. or of service tax paid on input service. . 2504. namely.02* and sub-heading No. subject to the condition that the inputs are used in the manufacture of such final product by the job worker. 6801. Conditions for allowing CENVAT credit. either for payment of the education cess on excisable goods or for the payment of the education cess on taxable services. may be utilised towards payment of duty of excise leviable under the First Schedule or the Second Schedule to the Excise Tariff Act. 5a[***] in respect of capital goods shall be allowed immediately on receipt of the capital goods in the factory of a manufacturer. the provisions of such other rule or notification shall prevail over the provisions of these rules. moulds and dies and goods falling under heading No. Explanation. (1) The CENVAT credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service: 5 [Provided that in respect of final products.31* respectively of the First Schedule to the Excise Tariff Act shall be allowed to the extent of thirty rupees per square metre.21* or 2504.—Where the provisions of any other rule or notification provide for grant of whole or part exemption on condition of non-availability of credit of duty paid on any input or capital goods. 68. if the capital goods. refractories and refractory materials. the CENVAT credit of duty paid on inputs may be taken immediately on receipt of such inputs in the registered premises of the person who get such final products manufactured on his behalf.10* of the First Schedule to the Excise Tariff Act.] (c) the CENVAT credit. spares and accessories. or in the premises of the provider of output service. in respect of additional duty leviable under section 3 of the Customs Tariff Act. 1957 (58 of 1957) paid on or after the 1st day of April. on job work basis. 2000. if such inputs are removed as such or after being partially processed or on any output service: Provided that the credit of the education cess on excisable goods and education cess on taxable services can be utilised. Explanation. articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tariff Act. other than components.

reconditioning 5b[. (6) The 5c[Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise. the manufacturer or provider of output service shall pay an amount equivalent to the CENVAT credit attributable to the inputs or capital goods by debiting the CENVAT credit or otherwise. Where any input or input service is used in the manufacture of final product which is cleared for export under bond or letter of undertaking. fixtures. 5d [Refund of CENVAT credit. as the case may be. (7) The CENVAT credit in respect of input service shall be allowed. moulds and dies sent by a manufacturer of final products to a job worker for the production of goods on his behalf and according to his specifications. and it is established from the records. but the manufacturer or provider of output service can take the CENVAT credit again when the inputs or capital goods are received back in his factory or in the premises of the provider of output service. challans or memos or any other document produced by the manufacturer or provider of output service taking the CENVAT credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred eighty days. from a financing company. or provider of output service in such subsequent years. or used in providing output service which is exported. 5.—A manufacturer received machinery on the 16th day of April. repair. hire purchase or loan agreement. (5)(a) The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing. in respect of removal of such input or partially processed input. Illustration. on or after the day which payment is made of the value of input service and the service tax paid or payable as is indicated in invoice. challan referred to in rule 9. as the case may be. and the balance in subsequent years. allow final products to be cleared from the premises of the job-worker. by an order. and subject to such conditions as he may impose in the interest of revenue including the manner in which duty. (4) The CENVAT credit in respect of capital goods shall not be allowed in respect of that part of the value of capital goods which represents the amount of duty on such capital goods. provider of output service even if the capital goods are acquired by him on lease. 1961 (43 of 1961). testing. which the manufacturer or provider of output service claims as depreciation under section 32 of the Income-tax Act. as the case may be. 2002 in his factory.are in the possession of the manufacturer of final products. or used in the intermediate product cleared for export. The manufacturer can take credit upto a maximum of one lakh rupees in the financial year 2002-03. (b) The CENVAT credit shall also be allowed in respect of jigs. CENVAT of two lakh rupees is paid on this machinery. is to be paid. (3) The CENVAT credit in respect of the capital goods shall be allowed to a manufacturer. or for the manufacture of intermediate goods necessary for the manufacture of final products] or any other purpose. which shall be valid for a financial year. if leviable. the CENVAT . bill or.] having jurisdiction over the factory of the manufacturer of the final products who has sent the input or partially processed inputs outside his factory to a job-worker may.

credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of. 22. opting not to maintain separate accounts. or claims rebate of service tax under the Export of Services Rules.] (2) Where a manufacturer or provider of output service avails of CENVAT credit in respect of any inputs or input services 6[***] and manufactures such final pro-ducts or provides such output service which are chargeable to duty or tax as well as exempted goods or services. (i) duty of excise on any final product cleared for home consumption or for export on payment of duty. (3) Notwithstanding anything contained in sub-rules (1) and (2). (1) The CENVAT credit shall not be allowed on such quantity of input or input service which is used in the manufacture of exempted goods or exempted services. 2005. shall follow either of the following conditions. 2002. . the words ‘output service which is exported’ means the output service exported in accordance with the Export of Services Rules. 1995. 2002. the manufacturer or the provider of output service.04* of the First Schedule to the Excise Tariff Act (hereinafter in this rule referred to as the said First Schedule). namely:— (a) if the exempted goods are— (i) goods falling within heading No. 2005 in respect of such tax : Provided further that no credit of the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act shall be utilised for payment of service tax on any output service. in respect of such duty. as applicable to him. the manufacturer or provider of output service shall maintain separate accounts for receipt. conditions and limitations. then. and where for any reason such adjustment is not possible. as may be specified. 6. or (ii) service tax on output service. by the Central Government. by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules. except in the circumstances mentioned in sub-rule (2): 5e [Provided that the CENVAT credit on inputs shall not be denied to job worker referred to in rule 12AA of the Central Excise Rules. or claims rebate of duty under the Central Excise Rules. the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards. consumption and inventory of input and input service meant for use in the manufacture of dutiable final products or in providing output service and the quantity of input meant for use in the manufacture of exempted goods or services and take CENVAT credit only on that quantity of input or input service which is intended for use in the manufacture of dutiable goods or in providing output service on which service tax is payable.] Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services. Explanation : For the purposes of this rule. on the ground that the said inputs are used in the manufacture of goods cleared without payment of duty under the provisions of that rule.

(3) No. dated the 17th June. 256(E). Explanation II. 1992. for ultimate sale through public distribution system. (4) No. the manufacture of such final products at the time of their clearance from the factory. G. 255(E). (iv) Naphtha (RN) and furnace oil falling within Chapter 27 of the said First Schedule used for generation of electricity. 62/95-Central Excise.S.R. under any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue).R. excluding sales tax and other taxes. falling within heading No. 1995. 6c [Explanation III.R. dated the 16th March.] (ix) Kerosene falling within heading 2710 of the said First Schedule. it is hereby clarified that the credit shall not be allowed on inputs and input services used exclusively for the manufacture of exempted goods or exempted services. namely: — (1) No. dated the 16th March. (2) No. as provided in rule 14.01** of the said First Schedule.] the manufacturer shall pay an amount equivalent to the CENVAT credit attributable to inputs and input services used in. 2711 13 00 and 2711 19 00 of the said First Schedule.S. 1995. dated the 16th March.—If the manufacturer or provider of output service fails to pay the said amount. (v) newsprint.R. 1995. it shall be recovered along with interest in the same manner. 64/95-Central Excise. for recovery of CENVAT credit wrongly taken. G.—For the removal of doubts. 595(E). in rolls or sheets. 48. 254(E). dated the 16th March. (c) the provider of output service shall utilize credit only to extent of an amount not exceeding twenty per cent of the amount of service tax payable on taxable output service.S.(ii) Low Sulphur Heavy Stock (LSHS) falling within Chapter 27 of the said First Schedule used in the generation of electricity. 1995. 1995. dated the 16th March. Explanation I. (vii) goods supplied to defence personnel or for defence projects or to the Ministry of Defence for official purposes. 6a 6b [ [(viii) Liquefied Petroleum Gases (LPG) falling under tariff items 2711 12 00. or (b) if the exempted goods are other than those described in condition (a). (vi) final products falling within Chapters 50 to 63 of the said First Schedule.] . of the exempted final product charged by the manufacturer for the sale of such goods at the time of their clearance from the factory.S. or in relation to. dated the 17th June. G. 1995. 63/95-Central Excise. G.—The amount mentioned in conditions (a) and (b) shall be paid by the manufacturer or provider of output service by debiting the CENVAT credit or otherwise. the manufacturer shall pay an amount equal to ten per cent of the total price. 70/92-Central Excise. 1992. paid on such goods. (iii) Naphtha (RN) falling within Chapter 27 of the said First Schedule used in the manufacture of fertilizer. if any. dated the 16th March.

R. credit of the whole of service tax paid on taxable service as specified in sub-clauses (g). 2002. or (vi) gold or silver falling within Chapter 71 of the said First Schedule. or] 7 [(vii) all goods which are exempt from the duties of customs leviable under the First Schedule to the Customs Tariff Act. (zm).108/95-Central Excise. dated the 1st March. The Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise. 1995. (p). other than the final products which are exempt from the whole of the duty of excise leviable thereon under any notification where exemption is granted based upon the value or quantity of clearances made in a financial year. (zzh). or (iii) cleared to a unit in an Electronic Hardware Technology Park or Software Technology Park. (5) Notwithstanding anything contained in sub-rules (1). 6/2006-Central Excise. The input service distributor may distribute the CENVAT credit in respect of the service tax paid on the input service to its manufacturing units or units providing output service. 8. having jurisdiction over the factory of a manufacturer of the final products may. (q).] Manner of distribution of credit by input service distributor.S. or (iv) supplied to the United Nations or an international organization for their official use or supplied to projects funded by them. (3) and (4) shall not be applicable in case the excisable goods removed without payment of duty are either— (i) cleared to a unit in a special economic zone. 1995. number G. (6) The provisions of sub-rules (1). dated the 28th August. (zzi). (v). (zzg). as the case may be]. or (ii) cleared to a hundred per cent export-oriented undertaking. dated the 28th August. Storage of input outside the factory of the manufacturer. permit such . by an order. or (b) credit of service tax attributable to service used in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed. (zzk). arising in the course of manufacture of copper or zinc by smelting 7[. 1975 (51 of 1975) and the additional duty leviable under section 3 of the said Customs Tariff Act when imported into India and supplied against International Competitive Bidding in terms of 7a[Notification No. on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. in exceptional circumstances having regard to the nature of the goods and shortage of storage space at the premises of such manufacturer. (zzd). 7. namely:— (a) the credit distributed against a document referred to in rule 9 does not exceed the amount of service tax paid thereon. (2) and (3). (2). subject to the following conditions. 602(E). (r). as the case may be. (zp). (za).(4) No CENVAT credit shall be allowed on capital goods which are used exclusively in the manufacture of exempted goods or in providing exempted services. (w). or (v) cleared for export under bond in terms of the provisions of the Central Excise Rules. (zy). (zzq) and (zzr) of clause (105) of section 65 of the Finance Act shall be allowed unless such service is used exclusively in or in relation to the manufacture of exempted goods or providing exempted services. 2006.

collusion or any wilful misstatement or suppression of facts or contravention of any provisions of the Excise Act. a bill or challan issued by a provider of input service on or after the 10th day of September. it is clarified that supplementary invoice shall also include challan or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Customs Tariff Act. on the basis of any of the following documents. 2002. Explanation. is registered in terms of the provisions of Central Excise Rules. (ii) an importer. (v) and (vii)]] of clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules. or (f) an invoice. (II) inputs or capital goods as such. or (c) a bill of entry. or . has been paid. or (e) a challan evidencing payment of service tax by the person liable to pay service tax under sub-clauses (iii) 7b[. (iv) a first stage dealer or a second stage dealer. the said manufacturer or importer. as the case may be. or of the Customs Act. 9. in terms of the provisions of Central Excise Rules. Documents and accounts. 2004. subject to such limitations and conditions as he may specify: Provided that where such input is not used in the manner specified in these rules for any reason whatsoever. or on behalf of.manufacturer to store the input in respect of which CENVAT credit has been taken. (iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises. outside such factory. 2002. namely :— (a) an invoice issued by— (i) a manufacturer for clearance of— (I) inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer. except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-levy by reason of fraud. 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from any other premises from where the goods are sold by. 1994. or (d) a certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post Office.—For removal of doubts. (1) The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor. issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules. (iv) 7bb[. as the case may be. the manufacturer of the final products shall pay an amount equal to the credit availed in respect of such input. in case additional amount of excise duties or additional duty leviable under section 3 of the Customs Tariff Act. 1962 (52 of 1962) or the rules made thereunder with intent to evade payment of duty. or (b) a supplementary invoice. as the case may be.

invoice. and where the identity and address of the manufacturer or the supplier or the provider of input service is satisfied on the basis of a certificate. name and address of the factory or warehouse or provider of input service: Provided that the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise. then. (4) The CENVAT credit in respect of input or capital goods purchased from a first stage dealer or second stage dealer shall be allowed only if such first stage dealer or second stage dealer. or (b) on the basis of a certificate given by a person with whose handwriting or signature he is familiar. such Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise. or (c) on the basis of a certificate issued to the manufacturer or the supplier or. as the case may be. having jurisdiction over the factory of a manufacturer or provider of output service intending to take CENVAT credit. the provider of input service by the Superintendent of Central Excise within whose jurisdiction such manufacturer has his factory or such supplier or provider of output service has his place of business or where the provider of input service has paid the service tax. has been paid. if such document contains details of payment of duty or service tax. as the case may be. or the input service distributor distributing CENVAT credit on input service. (3) The manufacturer or producer of excisable goods or provider of output service taking CENVAT credit on input or capital goods or input service. issuing the documents specified in subrule (1). (2) The CENVAT credit shall not be denied on the grounds that any of the documents mentioned in sub-rule (1) does not contain all the particulars required to be contained therein under these rules. or the input service distributor distributing CENVAT credit on input service shall take all reasonable steps to ensure that the input or capital goods or input service in respect of which he has taken the CENVAT credit are goods or services on which the appropriate duty of excise or service tax as indicated in the documents accompanying the goods or relating to input service. Explanation. as . as the case may be. as the case may be. shall record the reasons for not denying the credit in each case. is satisfied that the duty of excise or service tax due on the input or input service has been paid and such input or input service has actually been used or is to be used in the manufacture of final products or in providing output service. as the case may be. bill or. description of the goods or taxable service.—The manufacturer or producer of excisable goods or provider of output service taking CENVAT credit on input or capital goods or input service or the input service distributor distributing CENVAT credit on input service on the basis of. as the case may be. challan received by him for distribution of input service credit shall be deemed to have taken reasonable steps if he satisfies himself about the identity and address of the manufacturer or supplier or provider of input service.(g) an invoice. bill or challan issued by an input service distributor under rule 4A of the Service Tax Rules. evidencing the payment of excise duty or the additional duty of customs or service tax. assessable value. 1994. the manufacturer or producer or provider of output service taking the CENVAT credit or input service distributor distributing CENVAT credit shall retain such certificate for production before the Central Excise Officer on demand. either— (a) from his personal knowledge.

by the Board. a return in the form specified. as the case may be. by the Board: Provided that where a manufacturer is availing exemption under a notification based on the value or quantity of clearances in a financial year. shall submit a half yearly return in form specified. (6) The manufacturer of final products or the provider of output service shall maintain proper records for the receipt and consumption of the input services in which the relevant information regarding the value. not later than the last day of the month following the half year period. the principal inputs and the quantity of such principal inputs required for use in the manufacture of unit quantity of such final products : . by notification.the case may be. has maintained records indicating the fact that the input or capital goods was supplied from the stock on which duty was paid by the producer of such input or capital goods and only an amount of such duty on pro rata basis has been indicated in the invoice issued by him. shall furnish a half yearly return in such form as may be specified. in respect of each of the excisable goods manufactured or to be manufactured by him. a declaration in the form specified. by notification. by notification. by notification. (7) The manufacturer of final products shall submit within ten days from the close of each month to the Superintendent of Central Excise. CENVAT credit taken and utilized. by notification. by the Board. (1) A manufacturer of final products shall furnish to the Superintendent of Central Excise. (5) The manufacturer of final products or the provider of output service shall maintain proper records for the receipt. by the Board. consumption and inventory of the input and capital goods in which the relevant information regarding the value. by the end of the month following the particular quarter or half year. annually by 30th April of each Financial Year. by a notification. by the Board to the Superintendent of Central Excise. (8) A first stage dealer or a second stage dealer. 7c [(10) The input service distributor. the person from whom the input service has been procured is recorded and the burden of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer or provider of output service taking such credit. giving the details of credit received and distributed during the said half year to the jurisdictional Superintendent of Central Excise. the person from whom the input or capital goods have been procured is recorded and the burden of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer or provider of output service taking such credit. CENVAT credit taken and utilized. by the Board within twenty days after the close of the quarter to which the return relates. he shall file a quarterly return in the form specified. (9) The provider of output service availing CENVAT credit. tax paid. a monthly return in the form specified. disposal. shall submit within fifteen days from the close of each quarter of a year to the Superintendent of Central Excise.] 8 [Information relating to principal inputs 9A. duty paid.

merged. the manufacturer shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred. lease or transfer of the business to a joint venture with the specific provision for transfer of liabilities of such business. leased or amalgamated business. to the Superintendent of Central Excise. or the capital goods is also transferred along with the factory or business premises to the new site or ownership and the inputs. the Assistant Commissioner of Central Excise. as they existed prior to the 10th day of September. 2004 or by a provider of output service under the Service Tax Credit Rules. means any input which is used in the manufacture of final products where the cost of such input constitutes not less than 10% of the total cost of raw-materials for the manufacture of unit quantity of given final products. (1) If a manufacturer of the final products shifts his factory to another site or the factory is transferred on account of change in ownership or on account of sale.Provided that for the year 2004-05. sold. 2002.—For the purposes of this rule. 2004. (4) The Central Government may. (3) The transfer of the CENVAT credit under sub-rules (1) and (2) shall be allowed only if the stock of inputs as such or in process. sold. as the case may be. merger. he shall furnish information to the Superintendent of Central Excise together with the reasons for such alteration before the proposed change or within 15 days of such change in the Form specified by the Board under sub-rule (1). amalgamation. Explanation. by the Board. (2) If a manufacturer of final products intends to make any alteration in the information so furnished under sub-rule (1). as they existed prior to the 10th day of September. on which credit has been availed of are duly accounted for to the satisfaction of the Deputy Commissioner of Central Excise or. 2002. a monthly return in the Form specified. the provider of output service shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred. specify manufacturers or class of manufacturers who may not be required to furnish declaration mentioned in sub-rule (1) or monthly return mentioned in sub-rule (3). then. by a notification. leased or amalgamated factory. 11. lease or transfer of the factory to a joint venture with the specific provision for transfer of liabilities of such factory. merger. (3) A manufacturer of final products shall submit. by notification and subject to such conditions or limitations. 10. (2) If a provider of output service shifts or transfers his business on account of change in ownership or on account of sale. then.] Transfer of CENVAT credit. Transitional provision. merged. (1) Any amount of credit earned by a manufacturer under the CENVAT Credit Rules. and remaining unutilized on that day shall be allowed as CENVAT credit to such manufacturer or . in respect of information regarding the receipt and consumption of each principal inputs with reference to the quantity of final products manufactured by him. within ten days from the close of each month. 2004. amalgamation. as may be specified in such notification. or capital goods. such information shall be furnished latest by 31st December. “principal inputs”.

dated the 8th July.S. declared in that notification. dated the 8th July.S.R. dated the 14th November. dated 14th November. shall be deemed to have been paid at such rate or equivalent to such amount as may be specified in that notification and allow CENVAT credit of such duty or tax deemed to have been paid in such manner and subject to such conditions as may be specified in that notification even if. the balance. Notwithstanding anything contained in these rules.S. Kutch district of Gujarat. 2002] or notification of the Government of India in the Ministry of Finance (Department of Revenue) No. the same along with interest shall be recovered from the manufacturer or the provider .R. dated the 9th September. 764(E). 1999] or No. by the provider of taxable service. Where the CENVAT credit has been taken or utilized wrongly or has been erroneously refunded. 12. 56/2002Central Excise. 2003. the Central Government may. lying in his credit. 2002] or No. 2003] or 71/2003-Central Excise. 2001 [G. 2003 [G.R. 32/99-Central Excise. or in the case of input service.R. 2001] or notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. as the case may be. 56/2003-Central Excise. but contained in the said final products. the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under any of the said notifications. 509(E). 57/2002-Central Excise. and be allowed to be utilized in accordance with these rules. dated the 25th June. dated the 25th June. Recovery of CENVAT credit wrongly taken or erroneously refunded.R. 14. used in providing the taxable service. 513(E). Notwithstanding anything contained in rule 3. 13. 1999] or No. or additional duty of customs or service tax paid. declare the input or input service on which the duties of excise. whether cleared for home consumption or for export. 2002 [G. where a manufacturer has cleared any inputs or capital goods.S. Power of Central Government to notify goods for deemed CENVAT credit. 565(E).Central Excise. dated the 9th September. dated the 14th November. if any. the declared input service. dated the 8th July.R. State of Jammu and Kashmir and State of Sikkim.S. 2003 [G. and who has been taking CENVAT credit on inputs or input services before such option is exercised. 2002 [GSR 765(E). dated the 31st July. by notification. in the case of input. 717(E).provider of output service under these rules. shall be required to pay an amount equivalent to the CENVAT credit. still remaining shall lapse and shall not be allowed to be utilized for payment of duty on any excisable goods.S. 39/2001-Central Excise. 508(E). in terms of notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. dated the 14th November. the declared input. 1999 [G. is not used directly by the manufacturer of final products. dated the 31st July. 1999 [G. or as the case may be. dated the 8th July. if any. allowed to him in respect of inputs lying in stock or in process or contained in final products lying in stock on the date when such option is exercised and after deducting the said amount from the balance. Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region. (2) A manufacturer who opts for exemption from the whole of the duty of excise leviable on goods manufactured by him under a notification based on the value or quantity of clearances in a financial year. 33/99. if any. or as the case may be.

2002 or the Service Tax Credit Rules. or contravention of any of the provisions of the Finance Act or of the rules made thereunder with intention to evade payment of service tax.] . (3) If any person. circular. trade notice or other order issued under the CENVAT Credit Rules. shall. instruction. be construed as references to the CENVAT Credit Rules. then. or contravenes any of the provisions of these rules in respect of any input service. Confiscation and penalty. (4) In a case. shall be liable to a penalty which may extend to an amount not exceeding ten thousand rupees. 16. notification. and in force at the commencement of these rules. then. or ten thousand rupees. then. 15. on the commencement of these rules. 2002. 2002 and any provision thereof shall. collusion or suppression of facts. 2004 and any corresponding provision thereof. the provider of output service shall also be liable to pay penalty in terms of the provisions of section 78 of the Finance Act. the manufacturer shall also be liable to pay penalty in terms of the provisions of section 11AC of the Excise Act. wrongly or without taking reasonable steps to ensure that appropriate duty on the said input or capital goods has been paid as indicated in the document accompanying the input or capital goods specified in rule 9.of the output service and the provisions of sections 11A and 11AB of the Excise Act or sections 73 and 75 of the Finance Act. sub-rule (3) or sub-rule (4) shall be issued by the Central Excise Officer following the principles of natural justice. takes CENVAT credit in respect of input services. to the extent it is relevant and consistent with these rules. trade notice or other order to the CENVAT Credit Rules. the Chief Commissioner of Central Excise or the Commissioner of Central Excise. all such goods shall be liable to confiscation and such person. collusion. 10 [(2) References in any rule. such person. (5) Any order under sub-rule (1). suppression of facts. whichever is greater. the Service Tax Credit Rules. (1) If any person. shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention has been committed. standing order. shall apply mutatis mutandis for effecting such recoveries. 2002 and any provision thereof or. Supplementary provision. instruction. where the CENVAT credit in respect of input or capital goods has been taken or utilized wrongly on account of fraud. as the case may be. sub-rule (2). or contravention of any of the provisions of the Excise Act or the rules made thereunder with intention to evade payment of duty. standing order. then. wilful mis-statement. or contravenes any of the provisions of these rules in respect of any input or capital goods. 9[(1)] Any notification. (2) In a case. by the Central Government. wrongly or without taking reasonable steps to ensure that appropriate service tax on the said input services has been paid as indicated in the document accompanying the input services specified in rule 9. the Central Board of Excise and Customs. where the CENVAT credit in respect of input services has been taken or utilized wrongly by reason of fraud. circular. wilful mis-statement. be deemed to be valid and issued under the corresponding provisions of these rules. takes CENVAT credit in respect of input or capital goods.

1994 (32 of 1994). except the State of Jammu and Kashmir. (3) They shall come into force on the date of their publication in the Official Gazette.— (a) “Act” means the Finance Act. (1) These rules may be called the Service Tax (Advance Rulings) Rules. extent and commencement. for such purpose. In these rules. 2. unless the context otherwise requires. (b) “Authority” means the Authority for Advance Rulings constituted under section 28F of the Customs Act. 2003 NOTIFICATION NO. (d) Words and expressions used and not defined herein but defined in the Act shall have the meanings respectively. 3.Application for Advance Ruling (Service Tax). namely:— Short title. (2) The application referred to in sub-rule (1). 1. to them in the Act. and . (d) in the case of a firm. Definitions.Application for Advance Ruling (Service Tax)” means the form annexed to these rules. not being a minor. 17/2003-ST. where the karta is absent from India or is mentally incapacitated from attending to his affairs. DATED 23-7-2003 In exercise of the powers conferred by section 96-I read with sub-sections (1) and (3) of section 96C. by any other adult member of that family. as the case may be. by the principal officer thereof authorized by the company or the local authority. by the individual concerned or by some person duly authorized by him in this behalf. the Central Government hereby makes the following rules.— (a) in the case of an individual. Form and manner of application. (c) “Form . by any member of the association or the principal officer thereof. (e) in the case of an association. and where the individual is a minor or is mentally incapacitated from attending to his affairs. 2003. 1994 (32 of 1994). 1962 (52 of 1962). sub-section (7) of section 96D of the Finance Act. by any partner thereof. (b) in the case of a Hindu undivided family. by the individual himself. (2) They extend to the whole of India. assigned. (1) An application for obtaining an advance ruling under sub-section (1) of section 96C of the Act shall be made in Form . or where the individual is absent from India. (c) in the case of a company or local authority. by the karta of that family and.SERVICE TAX (ADVANCE RULINGS) RULES. by his guardian or by any other person competent to act on his behalf. the verification contained therein and all relevant documents accompanying such application shall be signed.

Fax number and e-mail address of the applicant 2. telephone number. addresses.. of . shall be certified to be true copy of its original by the Commissioner. (3) Every application shall be filed in quadruplicate and shall be accompanied by a fee of two thousand five hundred rupees. Names. or any other officer duly authorized by the Commissioner... is an applicant as defined under clause : : : : : : : . Status of the applicant 4. 1994 Application No. Authority for Advance Rulings. 2003] BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CUSTOMS. by that person or some person competent to act on his behalf. Permanent Account Number of the applicant (if any) 6..(f) in the case of any other person. proposing to undertake any business activity 3. as the case may be. FORM AAR(ST) [Application for Advance Ruling (Service Tax)] [See rule 3 of the Service Tax (Advance Rulings) Rules. Basis of claim that the person referred to at serial number 1. Full name and address along with telephone Number.. CENTRAL EXCISE AND SERVICE TAX) NEW DELHI Form of application for seeking Advance Ruling under section 96C of the Finance Act. Nature and status of the business activity proposed to be undertaken by the applicant 7. Authority for Advance Rulings. 4... A copy of the advance ruling pronounced by the Authority for Advance Rulings and duly signed by the Members to be sent to each of the applicant and to the Commissioner of Central Excise under sub-section (7) of section 96D of the Act. 1. Certification of copies of the Advance Rulings pronounced by the Authority.. fax number and e-mail address of the resident(s)/nonresident(s) setting up the joint venture or of the wholly owned Indian subsidiary of a foreign holding company. Service Tax registration number of the applicant (if any) 5.. .

... as the case may be.. ........... day of . including the documents are correct.. 3.. Question(s) of law and/or fact relating to a business activity proposed to be undertaken on which the advance ruling is required 9........... Date .. (designation) and that I am competent to make this application and verify it... Verified this ..(b) of section 96A of the Finance Act... Statement of any relevant facts having a bearing on the aforesaid question(s) 10.... (name in full and in block letters)..... Particulars of account payee demand draft accompanying the application : : : : : : (Applicant’s signature) Verification I... do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s). (Applicant’s signature) Annexure II STATEMENT CONTAINING THE APPLICANT’S INTERPRETATION OF LAW AND/OR FACTS.. I also declare that the question(s) on which the advance ruling is sought is/are not pending in any case before any Central Excise Authority. in respect of the aforesaid question(s) 11... (Applicant’s signature) ANNEXURE I STATEMENT OF THE RELEVANT FACTS HAVING A BEARING ON THE QUESTION(S) ON WHICH THE ADVANCE RULING IS REQUIRED Place ...... .. AS THE CASE MAY BE......... I am making this application in my capacity as .. son/daughter/wife of .. Statement containing the applicant’s interpretation of law and/or facts. 200 ... at........ Appellate Tribunal or any Court...... 2.. IN RESPECT OF THE QUESTION(S) ON WHICH ADVANCE RULING IS REQUIRED Place .. Commissioner of Central Excise having jurisdiction in respect of the question referred at serial number eight above (if any) 12.... 1994 (32 of 1994) 8. List of documents/statements attached 13..

2. 10. 1961 (43 of 1961). the Annexures to the application and the statements and documents accompanying the Annexures 1 and 2. company.. (Applicant’s signature) Notes: 1. the stage to which it has progressed.Date . ‘non-resident’. the applicant must state in detail the relevant facts and also disclose the nature of his activity and the likely date and purpose of the proposed activity(ies). 9.. . For item number 7.e. the reply must be given in the context of the provisions regarding ‘residence’ in India. i.e.. the applicant must also state the status of the business activity proposed to be undertaken. association of persons or any other person. the question(s) should be based on the activity proposed to be undertaken. The application must be accompanied by an account payee demand draft of Rupees two thousand five hundred drawn in favour of Authority for Advance Rulings. In reply to item number 3. Each sheet must be signed at the bottom by the applicant.. 3. 5. i.. Relevant facts reflected in document submitted along with the application must be included in the statement of facts and not merely incorporated by reference.. ‘Indian Company’ and ‘Foreign Company’ as per the provisions of the Income-tax Act. 4. If the space provided for answering any item in the application is found insufficient.. 8. the verification appended thereto. 6. In reply to item number 6. The application. whether the applicant is an individual.. firm. the applicant must clearly state his interpretation of law or facts in respect of the question(s) on which the advance ruling is being sought. For item number 10. must be signed on each page.. The number and year of receipt of the application will be filled in the Office of the Authority for Advance Rulings. The application must be filled in English or Hindi in quadruplicate. 7.. payable at New Delhi. 11. the applicant must state its status. hypothetical questions will not be entertained. Hindu undivided family. Regarding item number 8. Particulars of the draft should be entered in the column pertaining to item number 13.. separate sheets may be used for this purpose.. In respect of item number 9.

(x). it shall be treated as performed outside India. (zzza). (b) those specified in clause (i) of this rule except when the provision of taxable services specified in sub-clauses (d). 3. (zzc). (zw). (2) They shall come into force on the 15th day of March. in India. (zzf). (zu).— (a) sub-clauses (zzzo) and (zzzv). (zzze). (zzd). (zzzd). the Central Government hereby makes the following rules. 2004.— (a) “Act” means the Finance Act. (j). (zzq). (s). In these rules. (zzw). namely :— Short title and commencement. (1) These rules may be called the Export of Services Rules. (v). (zzt). (zc). (zzm). when provided in relation to business or commerce. (zo).— (i) specified in sub-clauses (d). such taxable services provided shall be treated as export of service only . 2. 1. 2 [Export of taxable service. (zzo). (zzg). 1994 (32 of 1994). (p). (zzl). (y). be provision of such services as are provided in relation to an immovable property situated outside India. Definitions. (h). (f). but excluding. be provision of such services as are performed outside India: Provided that where such taxable service is partly performed outside India. 9/2005-S. (w). 1994 (32 of 1994). (zb). (zzzb). 2004. (zzx). (zr). (zzv). be provision of such services to a recipient located outside India at the time of provision of such service: Provided that where such recipient has commercial establishment or any office relating thereto. (zzp). 2005. 2005 NOTIFICATION NO.EXPORT OF SERVICES RULES. and (c) those specified in clause (ii) of this rule. (t). (n). (z). (zza). (zzy). 2005. (zn). (i). (u). (zzzh) and (zzzr) of clause (105) of section 65 of the Act. (zq). (zt). (zzzc) and (zzzr) does not relate to immovable property. (zzs). (c) “input service” shall have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit Rules. DATED 3-3-2005 In exercise of the powers conferred by 1[sections 93 and 94] of the Finance Act. (zzn).. (zv). (zj). (1) Export of taxable services shall. (l).T. (m). (zzzf) and (zzzp) of clause (105) of section 65 of the Act. (zi). (zzi). (zzh). (ii) specified in sub-clauses (a). (zzzc). (b) “input” shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules. in relation to taxable services. (q). (iii) specified in clause (105) of section 65 of the Act. unless the context otherwise requires. (o). be provision of such services to a recipient located outside India and when provided otherwise.

namely:— (a) such service is delivered outside India and used outside India. 1986 and S. may be exported without payment of service tax. Explanation. used in providing such taxable service and the rebate shall be subject to such conditions or limitations. and (b) payment for such service provided outside India is received by the service provider in convertible foreign exchange. 429(E). the Central Government may. as the case may be. . Where any taxable service is exported. if any. dated the 19th September.—For the purposes of this rule “India” includes the designated areas in the Continental Shelf and Exclusive Economic Zone of India as declared by the notifications of the Government of India in the Ministry of External Affairs numbers S.O. and fulfilment of such procedure. 5. 4. by notification.when order for provision of such service is made from any of his commercial establishment or office located outside India. 643(E). dated the 18th July. as may be specified in the notification.O. grant rebate of service tax paid on such taxable service or service tax or duty paid on input services or inputs. which is taxable under clause (105) of section 65 of the Act. 1996. (2) The provision of any taxable service shall be treated as export of service when the following conditions are satisfied.] Export without payment of service tax. Any service. Rebate of service tax.

27/2005-S. (1) These rules may be called the Service Tax (Registration of Special Category of Persons) Rules. the Central Government hereby makes the following rules. (3) The provisions of sub-rules (2) to 1[(8)] of rule 4 of Service Tax Rules. Definitions. by notification. 1994 (32 of 1994). by notification. as prescribed under section 67 of the Act. (2) They shall come into force on the 16th day of June. 2005]. 3. by the Board. namely:— Short title and commencement. 1. 1994 (32 of 1994). 2005 NOTIFICATION NO.SERVICE TAX (REGISTRATION OF SPECIAL CATEGORY OF PERSONS) RULES.S. . charged by the service provider towards taxable services but does not include payments received towards such gross amount which are exempt from the whole of service tax leviable thereon under section 66 of the Act under any notification other than Notification No. Registration. 140 (E). for registration within a period of thirty days of the commencement of business or the 16th day of June. unless the context otherwise requires. (1) The input service distributor shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified. 2005. (b) “aggregate value of taxable service” means the sum total of first consecutive payments received during a financial year towards the gross amount.R.. 2005. 6/2005-Service Tax. 2005. 2. dated the 1st March. 2004. (c) “input service distributor” shall have the meaning assigned to it in clause (m) of rule 2 of the CENVAT Credit Rules. 2005 [G. Furnishing of returns. DATED 7-06-2005 In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act.T. 1994 shall be applicable to the persons or class of persons who make an application for registration under the provisions of these rules. dated the 1st March. for registration within a period of thirty days of exceeding the aggregate value of taxable service of three lakh rupees. whichever is later.— (a) “Act” means the Finance Act. (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified. In these rules. by the Board. with such modifications and alterations as may be prescribed by the Board.

. 2004. The input service distributor shall furnish a return to the jurisdictional Superintendent of Central Excise in such form and at such frequency as prescribed under sub-rule (10) of rule 9 of CENVAT Credit Rules.4.

(zzzb). (zzw). (w). (zzs). (zb). (1) These rules may be called the Taxation of Services (Provided from Outside India and Received in India) Rules. (zzi). (zzza). (zzt). (zo). (v). (zzm). (zw). be such services as are performed in India: . 1994 (32 of 1994). (zc). 1986 and S. (zzc). (zzn). read with section 66A of the Finance Act. (zj). 429(E). (zv). (2) They shall come into force on the date of their publication in the Official Gazette. (zr). the taxable services provided from outside India and received in India shall. (d) “output service” shall have the meaning assigned to it in clause (p) of rule 2 of the CENVAT Credit Rules. (zza). (o). unless the context otherwise requires. 2004. (zzzh) and (zzzr) of clause (105) of section 65 of the Act.— (a) “Act” means the Finance Act. (l). 643(E).O. (zzd). (s). (zzo). (zzf). (zzy). dated the 18th July. (ii) specified in sub-clauses (a). be such services as are provided or to be provided in relation to an immovable property situated in India. (zq). 2004. namely:— Short title and commencement. (e) “India” includes the designated areas in the Continental Shelf and Exclusive Economic Zone of India as declared by the notifications of the Government of India in the Ministry of External Affairs numbers S. (h). 11/2006-SERVICE TAX.O. in relation to taxable services— (i) specified in sub-clauses (d). (zzzf) and (zzzp) of clause (105) of section 65 of the Act. (zn). (zi). (f). (i). 1. (y). (zzg). 2006 NOTIFICATION NO. (zzq). (zzzd). but defined in the Act shall have the meanings respectively assigned to them in the Act. (t). (zzv). 2006. 3. 1994 (32 of 1994). (p). (j). (m). In these rules.TAXATION OF SERVICES (PROVIDED FROM OUTSIDE INDIA AND RECEIVED IN INDIA) RULES. (z). (c) “input service” shall have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit Rules. (n). (f) words and expressions used in these rules and not defined. Definitions. 2. (zzze). (u). Taxable services provided from outside India and received in India. DATED 19-04-2006 In exercise of the powers conferred by sections 93 and 94. (zzzc). the Central Government hereby makes the following rules. (x). 1996. (zzl). (b) “input” shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules. (zzh). dated the 19th September. (zu). Subject to section 66A of the Act. (zzx). 2004. (zt). (zzp). (q).

the provisions of section 69 of the Act and the rules made there under shall apply. it shall be treated as performed in India and the value of such taxable service shall be determined under section 67 of the Act and the rules made there under. . (iii) specified in clause (105) of section 65 of the Act. Registration and payment of service tax.Provided that where such taxable service is partly performed in India. (b) those specified in clause (i) of this rule except when the provision of taxable services specified in clauses (d). 4. 5. be such services as are received by a recipient located in India for use in relation to business or commerce. The taxable services provided from outside India and received in India shall not be treated as output services for the purpose of availing credit of duty of excise paid on any input or service tax paid on any input services under CENVAT Credit Rules. (zzzc) and (zzzr) does not relate to immovable property. 2004. but excluding. Taxable services not to be treated as output services. The recipient of taxable services provided from outside India and received in India shall make an application for registration and for this purpose.— (a) sub-clauses (zzzo) and (zzzv). and (c) those specified in clause (ii) of this rule.

shall be determined by the service provider in the following manner:— (a) the value of such taxable service shall be equivalent to the gross amount charged by the service provider to provide similar service to any other person in the ordinary course of trade and the gross amount charged is the sole consideration. Manner of determination of value. 4. 3. 2006. 1. the Central Government hereby makes the following rules.— (a) “Act” means the Finance Act. (d) words and expressions used in these rules and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act. in no case be less than the cost of provision of such taxable service. (b) “section” means the section of the Act. (b) where the value cannot be determined in accordance with clause (a). 2. Definitions. 12/2006-SERVICE TAX. .SERVICE TAX (DETERMINATION OF VALUE) RULES. (1) Nothing contained in rule 3 shall be construed as restricting or calling into question the power of the Central Excise Officer to satisfy himself as to the accuracy of any information furnished or document presented for valuation. namely:— Short title and commencement. Rejection of value. 1994 (32 of 1994). Subject to the provisions of section 67. where the consideration received is not wholly or partly consisting of money. the service provider shall determine the equivalent money value of such consideration which shall. (c) “value” shall have the meaning assigned to it in section 67. In these rules. (2) They shall come into force on the date of their publication in the Official Gazette. (2) Where the Central Excise Officer is satisfied that the value so determined by the service provider is not in accordance with the provisions of the Act or these rules. the value of taxable service. he shall issue a notice to such service provider to show cause why the value of such taxable service for the purpose of charging service tax should not be fixed at the amount specified in the notice. DATED 19-04-2006 In exercise of the powers conferred by clause (aa) of sub-section (2) of section 94 of the Finance Act. unless the context otherwise requires. (1) These rules may be called the Service Tax (Determination of Value) Rules. 1994 (32 of 1994). 2006 NOTIFICATION NO.

Y does not act as an agent on behalf of X when obtaining the television advertisement even if the cost of television advertisement is mentioned separately in the invoice . “pure agent” means a person who— (a) enters into a contractual agreement with the recipient of service to act as his pure agent to incur expenditure or costs in the course of providing taxable service.—For the purposes of sub-rule (2). (1) Where any expenditure or costs are incurred by the service provider in the course of providing taxable service. namely:— (i) the service provider acts as a pure agent of the recipient of service when he makes payment to third party for the goods or services procured. (c) does not use such goods or services so procured. (vii) the service provider recovers from the recipient of service only such amount as has been paid by him to the third party.—For the removal of doubts it is clarified that the value of the taxable service is the total amount of consideration consisting of all components of the taxable service and it is immaterial that the details of individual components of the total consideration is indicated separately in the invoice. Inclusion in or exclusion from value of certain expenditure or costs. and (viii) the goods or services procured by the service provider from the third party as a pure agent of the recipient of service are in addition to the services he provides on his own account. 5. In such a case. (ii) the recipient of service receives and uses the goods or services so procured by the service provider in his capacity as pure agent of the recipient of service. Explanation 2.(3) The Central Excise Officer shall. (v) the recipient of service knows that the goods and services for which payment has been made by the service provider shall be provided by the third party. (iii) the recipient of service is liable to make payment to the third party. Illustration 1. Y billed X including charges for television advertisement and paid service tax on the total consideration billed. shall be excluded from the value of the taxable service if all the following conditions are satisfied. determine the value of such taxable service for the purpose of charging service tax in accordance with the provisions of the Act and these rules. consideration for the service provided is what X pays to Y. all such expenditure or costs shall be treated as consideration for the taxable service provided or to be provided and shall be included in the value for the purpose of charging service tax on the said service. and (d) receives only the actual amount incurred to procure such goods or services. Explanation 1.—X contracts with Y. after providing reasonable opportunity of being heard. the expenditure or costs incurred by the service provider as a pure agent of the recipient of service. (b) neither intends to hold nor holds any title to the goods or services so procured or provided as pure agent of the recipient of service. (vi) the payment made by the service provider on behalf of the recipient of service has been separately indicated in the invoice issued by the service provider to the recipient of service. a real estate agent to sell his house and thereupon Y gives an advertisement in television. (2) Subject to the provisions of sub-rule (1). (iv) the recipient of service authorises the service provider to make payment on his behalf.

B incurs expenses such as telephone charges. (v) the commission. service tax is payable on the total amount charged by B. the value of the taxable services shall include‚— (i) the commission or brokerage charged by a broker on the sale or purchase of securities including the commission or brokerage paid by the stock-broker to any sub-broker. paid to such agent by the client engaging such agent for the services provided by a clearing and forwarding agent to a client rendering services of clearing and forwarding operations in any manner. to enable him to effectively perform the provision of services to A. Illustration 2. light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer. Illustration 3. etc. In such a case. telephone. by whatever name called. (ii) the adjustments made by the telegraph authority from any deposits made by the subscriber at the time of application for telephone connection or pager or facsimile or telegraph or telex or for leased circuit.. In such a case.—A contracts with B. whether as a separately itemised expense or as part of an inclusive overall fee. from manufacturer for carrying out any service of any motor car. the chauffeur returns the balance of the amount with a statement of his expenses and the relevant bills. or intermediary or insurance intermediary or insurance agent from the insurer..issued by X. and may indicate these items separately on the invoice issued to the recipient of service. The cost incurred by the chauffeur and billed to the recipient of service constitutes part of gross amount charged for the provision of services by the company X. and .. 6.—Company X provides a taxable service of rent-a-cab by providing chauffeurdriven cars for overseas visitors.—In the course of providing a taxable service. At the end of the tour. an architect for building a house. etc. hotel accommodation. Value of the taxable service for charging service tax is what A pays to B. (iii) the amount of premium charged by the insurer from the policy holder. Company X charges these amounts from the recipients of service. During the course of providing the taxable service. will be included or excluded. (iv) the commission received by the air travel agent from the airline. Advertising service is an input service for the estate agent in order to enable or facilitate him to perform his services as an estate agent. etc. a service provider incurs costs such as travelling expenses. the service provider is not acting as an agent of the recipient of service but procures such inputs or input service on his own account for providing the taxable service. fee or any other sum received by an actuary. (1) Subject to the provisions of section 67. air travel tickets. (vi) the reimbursement received by the authorised service station. The chauffeur is given a lump sum amount to cover his food and overnight accommodation and any other incidental expenses such as parking fees by the Company X during the tour. Such expenses do not become reimbursable expenditure merely because they are indicated separately in the invoice issued by the service provider to the recipient of service. Cases in which the commission. costs. (vii) the commission or any amount received by the rail travel agent from the Railways or the customer. in whatever form B recovers such expenditure from A. postage. (viii) the remuneration or commission. Illustration 4.

does not include— (i) initial deposit made by the subscriber at the time of application for telephone connection or pager or facsimile (FAX) or telegraph or telex or for leased circuit. (ii) the airfare collected by air travel agent in respect of service provided by him. (iii) the rail fare collected by rail travel agent in respect of service provided by him. . as the case may be.(ix) the commission. shall be such amount as is equal to the actual consideration charged for the services provided or to be provided. as are partly performed in India. shall be the total consideration paid by the recipient for such services including the value of service partly performed outside India. and (iv) interest on loans. 2006. Actual consideration to be the value of taxable service provided from outside India. fee or any other sum. (1) The value of taxable service received under the provisions of section 66A. by whatever name called. the value of taxable services specified in clause (ii) of rule 3 of Taxation of Services (Provided from Outside India and Received in India) Rules. 7. (2) Notwithstanding anything contained in sub-rule (1). paid to such agent by the insurer appointing such agent in relation to insurance auxiliary services provided by an insurance agent. (2) Subject to the provisions contained in sub-rule (1). the value of any taxable service.

and not 2 per cent of total income. excise and customs duties and service tax. the syllabi will be upgraded and new trades will be introduced. appropriate infrastructure and equipment will be provided. Under the programme. This is to ensure that no student admitted to any professional course in IITs and IIMs and medical colleges is deprived of the opportunity to study because of lack of funds. . The new cess will yield about Rs 4.000 crore (Rs 40-50 billion) per annum and the entire amount will be earmarked for education including provision of nutritious cooked mid-day meal. He said the selection of ITIs will be done in consultation with the state governments. 2004 15:24 IST To give a boost to primary education in the country and in conformity with the Common Minimum Programme of the UPA.5 lakh (Rs 750. Chidambaram also announced that commercial banks have agreed to wave the collateral for educational loans up to Rs 7.000) if a satisfactory guarantee is provided on behalf of the student. Finance Minister P Chidambaram on Thursday proposed to levy a cess of two per cent on income tax. The education cess will be a 2 per cent surcharge on the total payable tax. He said the schemes imparted by the ITIs must keep pace with the technological demands of industry and to produce world class technicians.000-5. 2004 13:22 IST Last Updated: July 08.Govt levies 2% education cess July 08. The minister called for the creation of a public-private partnership model for designing and implementing the scheme. corporation tax. Chidambaram also proposed to launch a programme in central sector to upgrade 500 ITIs over the next five years at the rate of 100 institutes a year.

B.LIST OF SERVICES Sr. No .C. Any other body Corporate 9 Foreign Exchange Brokers Other Than Those Covered under (i) & (ii) Any other commercial Concern Any other person 10 Beauty Parlours Services 11 Broadcasting Services 7 Auctioneers Services 01/11/199 6 10/09/200 4 01/05/200 6 01/07/199 7 16/10/199 8 01/05/200 6 01/05/200 6 16/07/200 1 07/01/200 3 16/07/200 1 16/08/200 1 07/01/200 3 09/10/200 4 05/01/200 6 16/08/200 2 16/07/200 1 . Name of the services Date of Impositi on 1 Advertising Services 2 Airport Services 3 Air Transport Of Passenger Embarking for International Travel Services 4 Air Travel Agents' Services 5 Architects Services 6 ATM Operations Maintenance or Management Services Authorised Service Stations' Services 8 Motor Car or Two Wheeled motor Vehicle Light motor vehicle Banking And Other Financial Services Banking compaines & other Financial Institutions including N.F.

Commissioning or Installation Services 34 Event Management Service .System Operator 16 Cargo Handling Services 17 Chartered Accountants' Services 18 Cleaning Services 19 Clearing & Forwarding Services 20 Commercial Training & Coaching Centres' Services 21 Company Secretaries' Services 22 Consulting Engineers' Services 23 Construction Services (Commercial & Industrial Building & Civil Structures) 01/07/200 3 10/09/200 4 01/05/200 6 16/08/200 2 09/10/200 4 16/08/200 2 16/10/199 8 16/06/200 5 16/07/199 7 01/07/200 3 16/10/199 8 07/07/199 7 10/09/200 4 16/06/200 5 16/07/200 1 16/10/199 8 01/11/199 6 01/05/200 6 16/10/199 8 15/06/199 7 16/06/200 5 16/08/200 2 01/07/200 3 16/08/200 24 Construction of Residential Complexes 25 Convention Service 26 Cost Accountants' Services 27 Courier Services 28 Credit Card or other Payment Card Services 29 Credit Rating Agencies' Services 30 Custom House Agents Services 31 Dredging Services 32 Dry Cleaning Services 33 Erricion.12 Business Auxiliary Services 13 Business And Exhibition Services 14 Business Support Services Cable Operators Services 15 Cable Operators Multi .

Power Recruitment Services 54 Market Research Agencies' Services 55 Mechanised Slaughter House Services 56 Membership Of Clubs or Associations .General Insurance 43 Intellectual Property Services (Other Than Copyright) 44 Interior Decorators' / Designer's Services 45 Internet Café Services 46 Internet Telephony Service 47 Leased Circuits Services 48 Life Insurance Services 49 Maintenance Or Repair Services 50 Mailing List Compilation & Mailing Services 51 Management Consultants Services 52 Mandap Keepers Services 53 Man.35 Facsimile ( FAX ) Services 36 Fashion Designer Services 37 Forward Contract Services 38 Franchise Services 39 General Insurance Business 40 Goods Transport Agencies' Services 41 Health Club And Fitness Centers' Services 2 16/07/200 1 16/08/200 2 10/09/200 4 01/07/200 3 01/07/199 4 01/01/200 5 16/08/200 2 16/07/200 1 10/09/200 4 16/10/199 8 01/07/200 3 01/05/200 6 16/07/200 1 09/10/200 4 01/07/200 3 16/06/200 5 16/10/199 8 01/07/199 7 07/07/199 7 16/10/199 8 16/10/199 8 16/06/200 5 42 Insurance Auxiliary Services .

57 Online Information And Database Access and /or retrieval Services 16/07/200 1 10/09/200 4 10/09/200 4 16/06/200 5 01/11/199 6 10/09/200 4 16/07/200 1 16/07/200 1 01/07/200 3 01/05/200 6 16/08/200 2 16/10/199 8 01/05/200 6 01/05/200 6 01/04/200 0 01/05/200 6 58 Opinion Poll Services 59 Outdoor Caterers Services 60 Packaging Services 61 Pager Services 62 Pandal Or Shamiana Contractors Services 63 Photography Services Port Services 64 Port Services (Major Port) Port Services (Other Port) 65 Public Relations Services 66 Rail Travel Agents Services 67 Real Estate Agents /Consultants Services 68 Recovery Agent's Services 69 Registrar To An Issue Services 70 Rent a Cab Scheme Operators' Services 71 Sale of space or time for Advertisement Services 72 Scientific And Technical Consultancy Services 16/07/200 1 73 Security Detective Agencies' Services 16/10/199 8 .

Technical Inspection & Certification Services 01/05/200 6 01/05/200 6 16/06/200 5 16/07/200 1 01/05/200 6 15/06/199 7 01/07/199 4 09/10/200 4 16/08/200 2 10/09/200 4 16/06/200 5 01/07/200 3 16/07/200 1 01/07/199 4 16/07/200 1 01/04/200 0 01/05/200 6 10/09/200 4 01/05/200 6 16/06/200 5 10/09/200 4 10/09/200 4 85 Telegraph Services 86 Telephone Services 87 Telex Services 88 Tour Operators' Services 89 Transport By Cruise Ships Services 90 Transport Of Goods By Air Services 91 Transport of Goods in Containers By Rail Service Transport Of Goods By Pipeline / Other Conduit Services Travel Agents' Services (Other Than Air/Rail Travel 93 Agents) 92 94 TV Or Radio Programme Producer's Services .74 Share Transfer Agent's Services 75 Ship Management Services 76 Site Preparation & Services 77 Sound Recording Services 78 Sponsorship Services 79 Steamer Agents' Services Stock Brokers' / Sub brokers' Services 80 Stock Brokers' Sub-brokers' 81 Storage And Warehousing Services 82 Survey And Exploration Of Mineral Services 83 Survey And Map Making Services 84 Technical Testing & Analysis.

Writers Services 96 Video Tape Production Services 16/10/199 8 16/07/200 1 .95 Under .

(a) Constitution of applicant (Tick as applicable) (i) Proprietorship .FORM ST. 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. 1994 (32 of 1994)] (Please tick appropriate box below) New Registration Amendments to information declared by the existing Registrant. (a) Name of applicant (b) Address of the applicant 2. the PAN (c) Name of the applicant (as appearing in PAN) 3.1 [Application form for registration under Section 69 of the Finance Act. Registration Number in case of existing Registrant seeking Amendment _____________ 1.

(ii) Partnership (iii) Registered Public Limited Company (iv) Registered Private Limited Company (v) Registered Trust (vi) Society/Cooperative society (vii) Others (b) Name. Category of Registrant (Please tick appropriate box) (a) Person liable to pay service tax (i) Service provider . Address and Phone Number of Proprietor/Partner/Director (i) Name (ii) Address (iii) Phone Number 4.

(iii) Road/Street/Lane (iv) Village / Area / Lane . (a) Nature of Registration (Tick as applicable) (i) Registration of a single premise (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.(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 three lakh rupees 5.

Description of taxable services provided or to be provided by applicant Description of service Relevant clause of section 65 of the Finance Act. 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. (xii)E-mail Address (c) In case of application for Centralized Registration. 1994.: (xi) Fax No. to be . 1994.No. 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. S. Address 7. 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.(v) Block/Taluk/Sub-Division/Town (vi) Post office (vii)City/District (viii)State/Union Territory (ix) PIN (x) Telephone Nos.

(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: _______________ (Original existing Registration Certificate is required to be enclosed) (Signature of the applicant/authorized person with stamp) Date: Place: 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.(1) (2) indicated. Designation and Address of the Authorized Signatory /Signatories: DECLARATION I. if possible (3) 8. ___________________________________________hereby declare that the information given in this application form is true. Name. 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 original existing Registration Certificate) (I hereby acknowledge receipt of Signature of the Officer of Central Excise (with Name & Official Seal) Date: . correct and complete in every respect and that I am authorized to sign on behalf of the Registrant.

1994 (32 of 1994)] Shri/Ms. ………………………………………………. 2. (name with complete address of premises ) having undertaken to comply with the conditions prescribed in Chapter V of the Finance Act. 4. 1994. The Service Tax Code and other details are mentioned hereunder.FORM ST-2 [Certificate of registration under Section 69 of The Finance Act. (iii) Road/Street/Lane (iv) Village / Area / Lane (v) Block/Taluk/Sub-Division/Town (vi) Post office (vii)City/District (viii)State/Union Territory . Service Tax Code (Registration Number) 3. 1994 read with the Service Tax Rules. 1. and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department. (i) Taxable Services Address of business premises: Name of Premises / Building (ii) Flat/Door/Block No. PAN No.

he shall intimate the department. Name and signature of the Central Excise Officer with official seal 3.3.2.4 TO BE REPEATED FOR EVERY PREMISES BEING GRANTED A REGISTRATION UNDER THIS CERTIFICATE. 4.(ix) PIN Telephone Nos: X (x) E-mail Address 5. PREMISES CODE IS GIVEN BY THE DEPARTMENT BASED ON THE COMMISSIONERATE+DIVISION+ RANGE+ SL NO] Note: 1. This registration certificate is not transferable. Date: ……………. Place: ……………. 5. List of Accounting Codes is enclosed. 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. These may invariably be furnished in the challan at the time of making payment of service tax. In case the registrant starts billing from other premises (other than those mentioned above). 2. In case the registrant starts providing any other taxable service (other than those mentioned above). . PREMISES CODE [SL.NOS. he shall intimate the department. CC: (by e-mail) To- (1) The Pay and Accounts Officer (Commissionerate Name) (2) The Superintendent of Central Excise (Where premises are located).

Name of the assessee 2. Payment of Service Tax Category of Service: __________________________________________________ (A) Payment details Apr/Oct May/Nov June/Dec July/Jan Aug/Feb Sept/Mar Total of column (2) to (7) . Category of taxable services for which return is being filed: (Mention all the taxable services provided/received) (1)________________________________ (2)________________________________ (3)________________________________ 4. 1994) FINANCIAL YEAR____________ For the period: (Please tick appropriate box) [April-September] [October-March] 1.FORM ST-3 (Return under Section 70 of the Finance Act. Registration Numbers of premises for which return is being filed 3.

Service tax payable Education cess payable Service tax paid in cash Challan Number Challan date Service tax (3) (4) (5) (6) (7) (8) .(1) (2) Amount received towards taxable service(s) provided Amount received in advance towards taxable service(s) to be provided Amount Billedgross Amount billed for exempted services other than export Amount billed for exported services. without payment of tax Amount billed for services on which tax is to be paid Abatement claimedValue Notification number of Abatement Notification number of exemption Provisional Assessment order no.

and for every registered premises separately) (B) Details of other payments AmountCash (2) Challan Number (3) Date (4) Amount-Credit (5) Source Document No (6) (1) Arrear of service tax Education cess Interest Penalty Miscellaneous Excess amount paid and adjusted subsequently** Total Not applicable Not applicable Not applicable ** Under rule 6(4A) of Service Tax Rules. and for every registered premises separately) 5. Credit details for Service Tax provider/recipient (A) Cenvat credit details Details of Credit Apt/Oct (1) (2) Opening Balance Credit availed on inputs Credit availed on capital goods Credit availed on input services Credit received from inputs service distributor Total credit availed Credit utilized towards payment of service tax May/Nov (3) June/Dec (4) July/Jan (5) Aug/Feb (6) Sept/Mar (7) . 1994 (To be repeated for every category of service provided /received.paid through cenvat credit Education cess paid in cash Education cess paid through education cess credit (To be repeated for every category of service provided /received.

2004 (C) The taxable services on which input service credit has been distributed during the half year period ____________ . Credit details for Input service distributor (A) Details of Cenvat credit received and distributed Details of Credit Apt/Oct (1) (2) Opening Balance Credit of service tax received Credit of service tax distributed Credit of service tax not eligible to be distributed* Closing Balance May/Nov (3) June/Dec (4) July/Jan (5) Aug/Feb (6) Sept/Mar (7) (B) Details of Education cess received and distributed Details of Credit Apt/Oct (1) (2) Opening Balance Credit of education cess received Credit of education cess distributed Credit of education cess not eligible to be distributed* Closing Balance May/Nov (3) June/Dec (4) July/Jan (5) Aug/Feb (6) Sept/Mar (7) *as per rule 7(b) of CENVAT Credit Rules.Closing balance (B) Education cess credit details Details of Credit Apt/Oct (1) (2) Opening Balance Credit of education cess availed on goods Credit of education cess availed on services Credit of education cess utilized for payment of service tax Closing Balance May/Nov (3) June/Dec (4) July/Jan (5) Aug/Feb (6) Sept/Mar (7) 6.

(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.____________ ____________ ____________ 7. Place: (Name and Signature of Assessee or Date: ACKNOWLEGEMENT Authorized Signatory) I hereby acknowledge the receipt of your ST-3 return for the period___________ Date: Place: . 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. (c) I/We have paid duty within the specified time limit and in case of delay. I/We have deposited the interest leviable thereon. Details of amount payable but not paid as on the last day of the period for which the Return is filed _______________________________________________ 8.

(Signature of the Officer of Central Excise & Service Tax) (With Name & Official Seal) .

Major Head (indicate against the appropriate Minor Head) By Cheque Draft / Pay Order etc._______________________________________________________________ Date____________________ Signature of the tenderer (To be filled by the Bank) Received payment (in word) Stamp Rupee__________________________ Bank's Receipt Stamp: Name of the Bank_________________ (Please ensure that you have filled-in the correct details without which the department will not be responsible for proper adjustment of amount paid by you. _______________ ) By whom tendered Full Particulars of remittance and of authority Head of Accounting By Cash accounts & Code No.) Name of the Focal Point Bank _____________________ (Code No. Signature of the Authorised Officer of the Bank . Rs. _____________________ Accounting Collectorate (Code No.) _______________ Name and address of the assessee _____________________________ _____________________________ (Code No. Counter Signature of the Departmental Officer (where required) Total (in words) Rs.) Name of the Bank/Branch with Code No. Ps. amount credited to Government Account.FORM TR-6 FOR PAYMENT OF SERVICE TAX (CHALLAN) (Original) Major Head 0044 service Tax TR-6/GAR 7 Challan No.) Range _____________ (Code No. ______________ (Treasury Rule 92/Receipt & Payment rules 26) Challan of amount paid into The ______________ (code No.) Space for Focal Point Bank indicating the date. Rs.) Division ____________ (Code No. Ps.

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2004 SERVICE TAX(ADVANCE RULING) RULES. 2003 EXPORT OF SERVICE RULES. 1994 CENVAT CREDIT RULES.CONTENTS • • • • • • • • • • • • INTRODUCTION CHAPTER V OF THE FINANCE ACT. 2005 SERVICED TAX( REGISTRATION OF SPECIAL CATEGORY OF PERSONS) RULES. 2006 LIST OF SERVICES FORMS VISIT TO OLD CUSTOM HOUSE . 2005 TAXATION OF SERVICES(PROVIDED FROM OUTSIDE INDIA AND RECEIVED IN INDIA) RULES. 1994 SERVICE TAX RULES. 2006 SERVICE TAX( DETERMINATION OF VALUE) RULES.

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