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Services Tax has become an important source of revenue for government since its modest
start in 1994. From the introduction of levy of service tax on three services in 1994, now
sixty services are covered under the net of service tax. Service tax is expected to generate
a revenue of 10000 crore by 1995. Levy & collection of 10 new services introduced by
10 new services by Finance Act, 2003 were made effective from 1.7.2003. Moreover rate
of service tax has been increased to 8% from 5% with effect from 14.5.2003 on the
existing services. Credit of service tax was allowed with effect from 16.8.2002, provided
the input and final services fell within the same category. However with increase in rate
of service tax one very significant relief was provided to extend the credit of service tax
on input services across all the services. Thus, credit is now available even if input and
the final services fall under different categories.

Before we discuss the amendments of Finance Act, 2003 it is important to discuss other
recent amendments introduced through notifications & circulars from time to time as

1) Services provided by insurance agents

As per Notification No. 12/2002 – ST dated 1.8.2002 service tax in relation to
insurance auxiliary services provided by insurance agents service tax shall be paid
by Insurance company.
2) Services provided by non residents
As per Notification No. 12/2002 – ST dated 1.8.2002 in case of service provider
who is a non resident or from outside India and does not have an office in India
the service receiver in India would be liable to pay service tax on behalf of the
service provider.
3) Date of payment in case of payment by cheque
In case of payment of service tax by cheque even if the assessee deposits the
cheque on or before the stipulated date, the government account is credited after a
few days of deposit of cheque. There were divergent view as to whether the date
of deposit of cheque or date of credit to government account should be taken as
date of payment of service tax. In some cases show cause notice for penalty &
interest was being issued for late payment of tax treating the date of credit to
government account as date of payment. It was clarified vide Notification No.
12/2002 – ST dated 1.8.2002 that date of presentation of cheque will be deemed
to be the date on which service tax has been paid to the credit of central
government provided the cheque is not dishonoured.
4) Scope of services by practicing CA/CS/Cost Accountants
Notification No. 59/98 –ST dated 16.10.98 was issued to specify the services
provided by practicing CA/CS/Cost Accountants liable to service tax. It was
stated in the above notification that services other than specified in the above
notification are exempted from service tax. An explanation was inserted in the
above notification vide Notification No. 15/2002 dated 1st August, 2002 stating
that nothing contained in this notification shall apply to services provided by
practicing CA/CS/Cost Accountants which may fall in any other taxable services.
It was clarified by way of illustration in the above notification that other taxable
service provided by above professionals such as management consultancy or
manpower recruitment service will be liable to service tax.
5) Rate of interest
With effect from 16.8.2002 rate of interest for delayed payment of service tax has
been reduced to 15% from 24%.
6) Banking & other financial services
The definition of “banking & other financial services” has been amended to
extend the levy of service tax to body corporate other than banking company or a
financial institution including a non banking financial company with effect from
16.8.2002 vide Notification No. 12/2002 – ST dated 1.8.2002.
7) Services proved to UN or “International Organization”
Any service provided by any person to United Nations or an International
Organisation was exempted vide Notification No. 16/2002-ST dated 2.8.2002.
“International Organisation” means an international organization declared by the
Central Government in pursuance of section 3 of the United Nations(Privileges
and Immunities) Act, 1947.
8) Services provided to SEZ
Taxable service provided to a developer or units of a Special Economic Zone by
any service provider for the purposes of development, operation and maintenance
of Special Economic Zone, or for setting up Special Economic Zone Unit or for
manufacture of goods by the Special Economic Zone unit has been exempted vide
Notification No. 17/2002 dated 21st December, 2002 subject to following
conditions namely:-
i) i) The developer or unit of a SEZ has been granted permission or
authorization by the Development Commissioner to develop, operate
and maintain or establish the unit in the SEZ.
ii) ii) The said taxable service has been authorized to be rendered by the
service provider, by a committee headed by Chief Commissioner of
Central Excise having jurisdiction over the said SEZ.
iii) iii) The developer or unit of a SEZ, shall maintain proper account
receipt and utilization of said taxable services, and submit quarterly
statement to the Commissioner of Central Excise having jurisdiction of
said SEZ.
9) Audit of Service Tax assesses/records
S.T. circular No.38/1/2002 dated 7.2.2002 was issued to specify the assesses in
the Metropolitan cities whose records will be audited on lines of manual issued
for Central Excise Audit. However the scope of service tax audit will be widened
in times to come.
Amendments consequent to enactment of Finance Bill, 2003


Finance Act, 2003 has made provisions to levy service tax, from a date to be notified later
on, on the following new services,-

o Commercial training & coaching center

o Technical testing & analysis; technical inspection and certification
o Maintenance and repair service
o Commissioning and installation
o Business auxiliary services
o Internet café
o Franchise service

Further, it was also provided in the Finance Act to extend the scope of services already
covered under the tax net in case of,-

o port services (which were earlier limited to major ports) to cover all ports
under the service tax net;
o authorised automobile service was brought under the tax net with effect
from 16.7.2001. However, it was restricted only to motorcars and two
wheeled motor vehicles. Buses, trucks, maxi cabs etc were not covered.
Provision have been made to widen the scope of authorized automobile
service to cover all such vehicles;
o foreign exchange broking service provided by any body corporate or
non-banking financial company was covered under the tax net in the
category of banking and other financial service with effect from
16.7.2001. Provisions have been made to extend the scope of the tax to
include the service provided by all foreign exchange brokers (including
moneychangers and forex dealers).

Vide notification No.7/2003-ST dated 20.6.2003, the government has appointed 1st July,
2003, as the date from which the levy of Service tax on the above services would come
into effect.


INTRODUCED w.e.f 1.06.2003
Sevreral exemption notifications & circular no. 59/8/2003 dated 20.6.2003 have been
issued to clarify various issues of doubt in respect of service tax imposed on new services
w.e.f. 1st July, 2003.


Call centers and medical transcription centers:

Business auxiliary services provided by call centers (i.e. commercial concern which
provides assistance, help or information, through telephone, on behalf of another person)
and medical transcription centers (i.e. commercial concern which transcribes medical
history, treatment, medical observations and the like) have been fully exempted from levy
of service tax w.e.f. 1st July, 2003, vide notification No. 8/2003-Service Tax, dated 20th
June, 2003.

Commission agent:
As per the definition of business auxiliary services, services as commission agent are
considered business auxiliary services. However services of commission agents have
been exempted from service tax w.e.f. 1st July, 2003 vide notification No.13/2003-Service
Tax dated 20th June 2003. Commission agent has been defined in the notification, as a
person who causes sale or purchase of goods, on behalf of another person for a
consideration, which is based on the quantum of such sale or purchase. It may be noticed
that the exemption under this notification is for a commission agent while the services of
a consignment agent remain taxable under the category of Clearing and Forwarding
services. It may be appreciated that the nature of service provided by a Consignment
agent is different than that provided by a commission agent. A consignment agent’s job is
to receive the goods from the principal and dispatch them on the directions of the
principal, whereas a commission agent’s job is to cause sale/purchase on behalf of
another person. Thus, the essential difference is that a commission agent sells or
purchases on behalf of the principal while consignment agent receives and dispatches the
goods on behalf of a principal. It is possible that a person may be a consignment agent as
well as a commission agent. Such a person would already be covered in the category of
Clearing and Forwarding agent and would be liable to pay service tax in that category. In
other words, the present exemption is available only to such commission agent who is not
a consignment agent.

Now the question arises as to what kind of services will be taxable under the head
business auxiliary services. In this regard the following has been clarified vide circular
no. 59/8/2003 dated 20.6.2003:-

While it is not possible to give an exhaustive list of business auxiliary services, the
following are illustrations of services that are covered under this category viz.
evaluation of prospective customers, processing of purchase orders, customer
management, information and tracking of delivery schedules, accounting and
processing of transactions, operational assistance for marketing, formulation of
customer service and pricing policies, managing distribution & logistics. The services
provided in relation to getting a customer, verification of prospective customer,
processing of purchase order etc would also be covered under service tax, as the law
specifically provides for inclusion of such services as business auxiliary support

As per the definition of business auxiliary services, information technology service is

outside the purview of business auxiliary service. In the explanation appended to the
definition in the Act itself, it has been clarified that information technology service
means any service in relation to designing, developing or maintaining of computer
software or computerized data processing or system networking or any other service
primarily in relation to operation of computer systems. In this regard, it is clarified
that only if the output service provided by a service provider is in the nature of the
above operations, such exclusion would operate. The mere fact that a personal
computer or a laptop has been used for providing the service does not, ipso facto,
make the service an information technology service. Similarly, the fact that any of the
IT services mentioned in the explanation has been used by the service provider as an
input service does not automatically make the output service an IT service. Therefore,
in such cases, individual service has to be examined with reference to the explanation
provided to the definition of business auxiliary service and only such output services
which qualify to be IT services in terms of the said explanation shall remain excluded
from taxable service under the heading business auxiliary service.


Commercial coaching and training services provided by institutes that prepare applicants
for Board examinations and competitive exams like entrance examinations for Indian
Institute of Technology-Joint Entrance Examinations/Pre Medical Tests, Civil Services
exams etc. are chargeable to service tax. However, services in relation to commercial
coaching and training, provided by, -
a. vocational training institute;
b. computer training institute; and
c. recreational training institute;
have been exempted from service tax w.e.f. 1st July, 2003 vide Notification No.9/2003-
Servtice Tax dated 20th June 2003. Therefore, vocational coaching and training services
provided by typing and shorthand institutes, TV/ vehicle repair training institutes,
tailoring institutes, industrial training institutes, foreign language institutes, computer-
training centers, hobby classes, institutes teaching martial arts, painting, dancing etc
would not be chargeable to service tax. This exemption would remain in force upto 29th
February 2004.

Institutes like the Institute of Chartered Accountants of India some time hire the services
of other institutes to impart some part of training (like language or computer training) to
the students undertaking courses for obtaining recognized degrees/diplomas (like
Chartered Accountancy) from their institute. Whereas institutes the Institute of Chartered
Accountants of India will not be chargeable to service tax because they confer
qualifications recognized by law, the institutes or centers providing such part of training
may be otherwise under service tax net. Vide notification No. 10/2003-Service Tax dated
20th June, 2003, exemption has been provided w.e.f. 1st July, 2003 to such services
rendered by commercial training or coaching centers from service tax which form an
essential part of the course or curriculum leading to issuance of recognized certificate,
diploma, degree or any other educational qualification. The exemption is subject to the
condition that the receiver of such service (for example, student) makes payment for the
entire course or curriculum to the institute or establishment issuing such certificate,
diploma etc. and not to the commercial coaching or training center.

Certain doubts have been raised in case of commercial coaching and training has been
clarified vide circular no. 59/8/2003 dated 20.6.2003:-

• Whether service tax is leviable on postal coaching: It is clarified that service tax is
leviable on any coaching or training provided by an institution on commercial
basis. Therefore, the coaching provided by postal means would also be covered
under the service tax and the charges, including the postal charges collected for
rendering this service would be subjected to service tax.
• Whether service tax is leviable on institutes providing commercial coaching in
addition to recognized degree courses: Some institutes like colleges, apart from
imparting education for obtaining recognized degrees/diploma/certificates, also
impart training for competitive examinations, various entrance tests etc. It is
clarified that by definition, such institutes or establishments, which issue a
certificate, diploma or degree recognized by law, are outside the purview of
"commercial training or coaching institute". Thus, even if such institutes or
establishments provide training for competitive examinations etc., such services
rendered would be outside the scope of service tax.
• Whether individuals going to houses to impart tuition/coaching would be
chargeable to service tax: It is clarified that service tax is on
institutions/establishments. Therefore, only those service providers are covered
under the service tax who have some establishment for providing commercial
coaching or training i.e. institutional coaching or training. Thus, individuals
providing services at the premises of a service receiver would not be covered
under service tax. However, if coaching or training center provides commercial
coaching by sending individuals to the premises of service receivers, such
services would be chargeable to tax, as in this case, the individuals are rendering
services on behalf of an institution.
• Whether free summer training/ in house training provided by employers to their
employees are covered under service tax net: It is clarified that in case employers
provide any free training themselves, no service tax is chargeable. However if an
employer hires an outside commercial coaching or training center for imparting
some training to its employees, then the payment made by the said employer to
such coaching center will be chargeable to service tax.

Maintenance contracts entered into before 1st July 2003:

There are cases where maintenance contracts are entered into for a period of more than
one year. Vide notification No.11/2003- Service Tax, dated 20th June 2003 for
maintenance contracts entered into prior to 1st July, 2003, exemption has been provided to
that part of the value of the service for which bill/invoices have been raised and the
amount has actually been received prior to the 1st July, 2003. For such contracts, all
subsequent payments or payments made against invoice issued subsequent to the 1st July
2003 will be chargeable to service tax. Similar will be situation for payments made for
continuing services.

Certain doubts have been raised in case of maintenance and repair services as to whether
service tax on maintenance and repair would be charged in cases where during the
guarantee period, the services are provided to the buyer of the goods while the payments
for the same are received from the supplier of the goods. In this regard it has been
clarified vide circular no. 59/8/2003 dated 20.6.2003 that irrespective of the fact that the
receiver of the service is different from the person making payments for such services,
the service tax is leviable on the services provided towards maintenance and repair.
Therefore, for the services provided during the warranty period by the dealer or any other
authorized person, service tax would also be leviable on any amount received by such
dealer or such other authorized person from manufacturer of such goods.


Franchise service is a service provided by franchisor to a franchisee. Section 65 of the

Finance Act 1994, (sub section 47) defines franchise as a specific type of agreement. This
agreement has various ingredients, which have been specified in the said definition. For
removal of doubt it is clarified that unless all the ingredients mentioned at (i) to (iv) of
the said sub section are satisfied, the agreement can not be called as franchise agreement.
These ingredients are,-

(i) the franchisee is granted representational right to sell or manufacture goods or to

provide service or undertake any process identified with franchisor, whether or not a
trade mark, service mark, trade name or logo or any such symbol, as the case may be, is
(ii) the franchisor provides concepts of business operation to franchisee, including know
how, method of operation, managerial expertise, marketing techniques or training and
standards of quality control except passing on the ownership of all know how to
(iii) the franchisee is required to pay to the franchisor, directly or indirectly, a fee; and
(iv) the franchisee is under an obligation not to engage in selling or providing similar
goods or services or process, identified with any other person.

For example, the mere fact that a principal manufacturer has allowed production of goods
bearing his brand name by another person under ‘License Production Agreement`, does
not make the agreement a Franchise Agreement. A franchise agreement also includes the
franchisee being obliged to follow the concept of business operation, managerial
expertise, market techniques etc. of the franchisor and is under an obligation not to
engage in selling, producing or providing similar goods or services, identified with any
other person. Therefore, in the absence of such ingredients, a mere licensed production
cannot be called as a franchise agreement and accordingly the license fees paid for such
license production cannot be charged to service tax.


A doubt has been raised whether certification given in respect of immovable property
should fall under the purview of ‘technical inspection and certification services`. In this
regard it may be recalled that earlier, CBEC vide its order No. 1/1/2002, dated
26.02.2003, issued under Section 37B (of the Central excise Act as made applicable to
service tax) had clarified that certification given under authority of any code or statute
can not be considered as a consulting engineer service. However, the new service
included in 2003 budget, namely ‘technical inspection and certification services` would
cover certification of all types including that of immovable property. Therefore, it is
clarified that such services become taxable from the notified date.


Certain doubts have been raised in case of commercial coaching and training . In this
regard, the following is clarified,-

• In case of commissioning and installation it has been pointed out that in case of
turnkey project, the contract may be indivisible and no separate value could be
assigned to commissioning or installation of goods. Doubts have also been raised
as to what would be the value of taxable service. It is submitted that it has been
provided in law that service tax is leviable on erection and commissioning charges
only and not on the material and goods supplied. However, it is upto the service
provider to show the break-up of commissioning or installation charges. In case
service provider shows consolidated charges, service tax would be leviable on
such consolidated amount.
• A doubt has been raised as to whether charges for erection of plant are covered
under the service tax or only commissioning and installation charges. It is
clarified that the law specifically provides for taxation of commissioning and
installation of plant, machinery or equipment. Thus all activities other than the
commissioning and installation of the plant/machinery/equipment per se, will not
be chargeable to service tax.


Religious places like parish hall, temples etc provide services as mandap keeper for
hosting of social and religious functions. Though such services are liable to service tax
under the mandap keeper services, vide notification No.14/2003-Service Tax, 20th June,
2003 services provided by the religious centers as mandap keeper in their precincts have
been exempted from service tax.

Value of goods provided with the service

In case of authorized service stations, maintenance or repair services, commissioning and

installation services and photography services it has been provided in the law that the cost
of goods and material shall not form part of the value to be subjected to service tax, if
evidence (like sale invoice/bill) shows that these goods were sold. Such dispensation has,
however, not been provided for other services like commercial coaching and training
centers, telecom services. In this regard, a general exemption under Notification No.
12/2003-service Tax, dated 20th June, 2003 has been issued exempting that part of the
value of all taxable services from service tax, which represents the cost of goods or
material sold by the service provider to the receiver of such services during the course of
provision of the taxable services. This exemption would be available only in cases where
the sale of such goods is evidenced and the sale value is quantified and shown separately
in the invoice. It is also clarified that in case of commercial training and coaching
institutes, the exclusion shall apply only to the sale value of standard textbooks, which
are priced. Any study material or written text provided by such institute as a part of
service which does not satisfy the above criteria will be subjected to service tax.

Collection of service tax @ 8% before 14.5.2003

Though the new rate of service tax of 8% came into force from 14th May, 2003 on
existing 51 services, and would come into effect from 1st July, 2003 in case of new
services and extensions of services, in certain cases service providers have reportedly
collected service tax @ 8% on such services, even prior to these specified dates. In such
cases, unless the amount is refunded back to service receiver, the service provider is
required to deposit amount equal to such duty collected in excess of that is leviable, as
per the provisions of the service tax law.

Service Tax on Export of services

The Central Government has issued Notification no.2/2003 dated 1.3.2003 in the current
year’s Budget rescinding the earlier Notification no. 6/99 Service Tax dated 9.4.99 which
exempted taxable services from payment of service tax so long as payment for services
rendered is received in convertible foreign exchange which is not repatriated outside
India. Consequent to the issue of Notification no. 2/2003 cited above, service tax would
be leviable on all taxable services consumed or rendered in India, irrespective of whether
the payment thereof is received in foreign exchange or not.

In this connection it has been clarified vide ST Circular No. 56/5/2003 dated 25th April,
2003 that Service Tax is destination-based consumption tax and it is not applicable on
export of services. Export of services would continue to remain tax-free even after
withdrawal of notification no. 6/99 dated 9.4.99.
Another question raised is about the taxability of secondary services which are used by
the primary service provider for the export of services, Since the secondary services
ultimately gets consumed/merged with the services that are being exported no service tax
would be leviable on such secondary services. However in case where the secondary
service gets consumed in part or toto for providing service in India, the service tax would
be leviable on the secondary service provider. For this purpose both primary and
secondary service providers would maintain the records deemed fit by them to identify
the secondary services with services that are being exported.

E.Filing of Service Tax Returns

The Central Board of Excise and Customs is getting ready to facilitate electronic filing of
ST-3 returns of Service Tax from the month of April, 2003. Initially, this facility will be
extended to only select class or group of service tax providers.

In the initial phase to be implemented in April, 2003 following service provider have
been allowed the facility of electronic filing of ST-3 returns from the month of April,

S.No. Service Category

1. Telegraph Services
2. Telephones
3. Life Insurance Services
4. Insurance Auxiliary Services
5. General Insurance Business
6. Stock brokers
7. Advertising Agencies
8. Courier Services
9. Banking and Financial
10. Custom House Agents
(i) Assessee should have the 15 digit STP code (either PAN based or TEMP No.)
which is appearing on the SAPS site used by Central Board of Excise &
Customs for giving registration to Service Tax assessees.
(ii) The assessee should have been indicating his 15 digit STP code in the challans
used by him for the period from September, 2002 to March, 2003 for paying
Service Tax. (An assessee who has not done this may also opt for filing. But he
will have to submit copies of Challans, evidencing payment of duties to the
concerned excise formations after indicating his 15 digit STP code on each

3. The process of E-filing will be facilitated by the following sequential steps:-

(a) The assessee who opts for E-filing should file an application to the concerned
excise formation before 31-03-2003, in Annexure-I as may be amended from time
to time.
(b) The local Commissioner designates an e-mail address and a Telephone No. for
receiving queries from trade on any related manner and making arrangement for
prompt reply to such mails.
(c) User id and password for the assessee are communicated to him before 10-04-2003
along with technical details required for accessing the relevant site and the
procedure for making entries and other guidance as may be necessary.
(d) After 15-04-2003 he downloads form for entering details of ST3 returns and TR6
challans from the central server using internet and enters the necessary details for
the concerned return period.
(e) The computer generates a key number which will depend on the STP code, date of
filing, value of services declared and tax paid and generates an acknowledgement
giving these details which can be printed by the assessee and kept in his records as
evidence of having filed the return.
(f) The computer will verify the fact of payment from data obtained from Focal Point
Bank. Where details as declared by the assessee is not found the assessee will be

Where an assessee who has opted for E-filing faces any technical difficulty and he is not
able to file the return electronically and get the acknowledgement as specified above he
may send an E-mail at the address specified by the Commissioner explaining the
difficulties and if any reply is not received within 2 days he may send a mail to Since this facility is being tried out for the first time the Central
Board of Excise & Customs has assured that all assessees opting for E-filing of returns
that the department will not invoke Section 77 of the Finance Act, 1994 prescribing a
maximum penalty of Rs.1000/- for non- filing ST-3 return for delay upto one month from
the due date prescribed under the rules for filing such return. Where an assessee after
having opted for e-filing does not succeed in such filing and getting the computer
generated acknowledgement within 25 days from the due date he should file a manual
return as was being done hitherto. It is to be clearly understood that this assurance does
not extend to non-payment of tax in time or mis-declaration of the value of taxable
services rendered.

Service Tax Credit

Service tax on input services was allowed w.e.f 16.8.2002 provided the input and output
service fell within the same category. However the this facility has been extended across
all services w.e.f. 14.5.2003. Thus now credit will be available even if input and output
services fall under different categories. Service tax credit shall be allowed to be taken on
such input service for which invoice or bill or challan has been raised on or after
14.5.2003 provided that credit will be allowed only after payment of value of input
service and service tax as indicated in invoice or bill or challan has been made.

Where a service provider avails credit on any input service and renders such output
services which are chargeable to service tax as well as exempted services or non taxable
services, as the case may be, then the service provider shall maintain separate accounts
for receipt and consumption of input service meant for consumption in relation to
rendering of output services which are chargeable to service tax and the inputs service
meant for consumption in relation to rendering of output services which are exempted
services or non-taxable services, as the case may be. The service provider shall take
credit only on that portion of input service, which is intended for use in relation to
rendering output services, which are chargeable to service tax.

In case the service provider, opts not to maintain separate accounts of input
service meant for consumption in relation to rendering of such output services
which are chargeable to service tax as well as exempted services or non-
taxable services, he shall be allowed to utilize service tax credit for payment
of service tax on any output service only to the extent of an amount not
exceeding thirty-five per cent. of the amount of service tax payable on such
output service.
Service tax credit on the service provided in relation to telephone connection
shall be allowed only in respect of such telephone connections which are
installed in the premises from where output service is provided. Service tax
credit in respect of mobile phones will not be allowed.

In case of a non-resident service provider who does not have any office in India, the
service receiver in India is liable to pay service tax. A doubt has been raised as to how
such receiver would avail the service tax credit. As per the existing law, in such cases
service receiver is required to take registration, to pay service tax and to comply with
other procedural formalities. As there is no bar under service tax law on the service tax
payer to take the same amount back as credit, the service receiver after having paid the
service tax on behalf of the non-resident service provider, can take credit of the same on
the basis of document/ bill/invoice under which he paid the service tax.

Documents & Accounts to be maintained for availing service tax credit

1) The invoice/bill or challan on the basis of which service tax credit is availed should
clear indicate the serial number of document, date of issue, description and value of the
input service, the service tax paid /payable, service tax registration No. and address of
input service provider.

2) The output service provider availing service tax credit shall maintain proper records in
which the relevant information regarding the Sl. No. and date of document on which
service tax credit is availed, service tax registration No. and name of the input service
provider, description and value of input service, service tax credit availed, service tax
credit utilized for payment of service tax on output service shall be recorded. The burden
of proof regarding the admissibility of service tax credit shall lie upon the person taking
such credit.

Service Tax Credit Return

The output service provider availing service tax credit shall submit to the Superintendent
of Central Excise, a return in the following format along with the Form ST-3.

(see sub-rule (4) of rule 5)
Return under rule 5 of the Service Tax Credit Rules, 2002
(For the period from________ to________)

Input service

Sl Date and no. of Details of input Details of input service

No. document on service provider
which credit is
availed ST regd. Address Description Value Credit
No. taken

Service tax credit

Opening balance Credit taken Credit utilised Closing balance

Output service
(a) Description of output services in relation to rendering of which the input services are
(b) Whether separate account is maintained for receipt and consumption of input service
meant for consumption in relation to rendering of output services which are taxable or
exempted or non-taxable service: Yes/No.

Place:- Name and signature of the assessee or

Date :- his authorised representative.