Service tax return
Sadashiv Rupchand Gaikwad
(Querist) 12 October 2011
This query is : Resolved
What is simple process/steps to file/upload service tax return, Form ST3
Raj Kumar Makkad
(Expert) 12 October 2011
FORM ST-3 (in Triplicate) (Return under section 70 of the Finance Act, 1994) (Please see the instructions carefully before filling the Form) [ORIGINAL / REVISED RETURN (Strike whichever is NOT applicable)]
Financial Year
-
For the period (Please tick the appropriate period)
April-September
October-March
1A
Has the assessee opted to operate as Large Taxpayer [Y/N]
(As defined under Rule 2 (ea) of the Central Excise Rules, 2002 read with rule 2 (1)(cccc) of the Service Tax Rules, 1994) 1B. If reply to column “1A” is „yes‟, name of Large Taxpayer Unit (LTU) opted for (Name of City): 2A. Name of the assessee :
2B. STC No.:
2C. Premises code No.:
2D. Constitution of Assessee (Please tick the appropriate category) :
(i) Individual / Proprietary
(ii) Partnership
(iii) Registered Public Ltd Company
(iv) Registered Private Ltd Company
(v) Registered Trust
(vi) Society/ Co-op Society
(vii) Other
3. Computation of Service Tax (To be filled by a person liable to pay service tax /Not to be filled by input service distributor) (To be repeated for every category of taxable service on which service tax is payable by the assessee) A1. Name of Taxable service(s) :
A2. Assessee is liable to pay service tax on this taxable service as,- (Please tick the appropriate category),-
(i) a service provider; or
(ii) a service receiver liable to make payment of service tax
B. Sub-clause No. of clause (105) of section 65 (Please see instructions)
C1. Has the assessee availed benefit of any exemption notification („Y/N‟):
C2. If reply to column “C1” is „yes‟, please furnish notification Nos.
-
-
-
D. If abatement is claimed as per notification No. 1/2006-ST, please furnish Sr. No. in the notification under which such abatement is claimed
E1. Whether provisionally assessed („Y/N‟):
E2. Prov. assessment order No. (if any)
F. Value of taxable service, service tax payable and gross amount charged:
Month / Quarter**
Apr/ Oct
May/ Nov
June /Dec
July/ Jan
Aug/Feb
Sept/ Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(I) Service tax payable
(a)
Gross amount received / (paid#) in money
(i) against service provided
(ii) in advance for service to be provided
(b)
Money equivalent of consideration received/(Paid#) in a form other than money
(c)
Value on which service tax is exempt/ not payable
(i) Amount received against export of service^
(ii) Amount received (Paid#) towards exempted service (other than export of service, i.e. (i) above)
(iii) Amount received as/ (Paid to#) pure agent (Please see instruction)
(d)
Abatement amount claimed
(e)
Taxable value =(a+b) minus (c+d)
(f)
Service tax rate wise break-up of taxable value =(e)
(i) Value on which service tax is payable @5%
(ii) Value on which service tax is payable @ 8%
(iii) Value on which service tax is payable @ 10%
(iv) Value on which service tax is payable @ 12%
(v) other rate, if any. (please specify)
(g)
Service tax payable = (5% of f(i)+8% of f(ii)+ 10% of f(iii)+ 12% of f(iv)+ f(v)X other rate)
(h)
Education cess payable (@ 2% of Service Tax)
(i)
Secondary and higher education cess payable (@ 1% of Service Tax) (Please see instructions)
(II)
Taxable amount charged
(j)
Gross amount for which bills/ invoices/ challans are issued relating to service provided/ to be provided (including export of service and exempted services)
(k)
Money equivalent of other consideration charged, if any, in a form other than money
(l)
Amount charged for exported service provided/ to be provided^
(m)
Amount charged for exempted service provided. To be provided (other than export of service given at (l) above)
(n)
Amount charged as pure agent (Please see instructions)
(o)
Amount claimed as abatement
(p)
Net taxable amount charged =
(j+k) minus (l+m+n+o)
** Assessee liable to pay service tax on quarterly basis may furnish details quarter-wise i.e. Apr.- June, Jul-Sep, Oct-Dec, Jan-Mar # Applicable when service receiver is laible to pay service tax. ^ Not applicable to service receiver liable to pay service tax.
4. Amount of service tax paid in advance under sub-rule(1A) of rule 6
Month/Quarter**
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(a)
Amount deposited in advance
(b)
Challan Nos.
(c)
Challan dates
”.
** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar 4A. Service Tax, education cess and other amounts paid ( To be filled by a person liable to pay service tax/ Not to be filed by input service distributor)
Month / Quarter**
Apr/ Oct
May/ Nov
June /Dec
July/ Jan
Aug/Feb
Sept/ Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(I) Service tax, education cess, secondary and higher education cess paid
(a)
Service Tax paid -
(i) in cash
(ii) by CENVAT credit^
(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
(iii) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6(3) of ST Rules.
(iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6(4A) of ST Rules.
Assessee liable to pay service tax on quarterly basis may give details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar
(b)
Education cess paid -
(i) in cash
(ii) by CENVAT credit^
(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
(iii) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6(3) of ST Rules.
(iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6(4A) of ST Rules.
(c)
Secondary and higher education cess paid -
(i) in cash
(ii) by CENVAT credit^
“(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
(iii) by adjustment of excess amount paid
earlier and adjusted in this period under Rule 6(3) of ST Rules.
(iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6(4A) of ST Rules.
(d)
Other amounts paid -
(i) Arrears of revenue paid in cash
(ii) Arrears of revenue paid by credit^
(iii) Arrears of education cess paid in cash
(iv) Arrears of education cess paid by credit^
(v) Arrears of Secondary & higher education paid by cash
(vi) Arrears of Secondary & higher education paid by credit.
(vii) Interest paid
(viii) Penalty paid
(ix) Section 73A amount paid^
(x) Any other amount (Please specify)
(II) Details of Challan (Vide which service tax education cess, secondary and higher education cess and other amounts paid in cash)
(a)
Challan Nos.
(i)
(ii)
(iii)
(iv)
(b)
Challan Date (May please be furnished in the order of challan Nos. furnish above)
(i)
(ii)
(iii)
(iv)
4B Source documents details for entries at column 4A(I)(a)(iii), 4A(I)(a)(iv), 4A(i)(b)(iii), 4A(I)(b)(iv), 4A(I)(c)(iii), 4A(I)(c)(iv), 4A(I)(d)(i) to (vii) (To be filled only if any entry is made against column 4A(I)(a)(iii), 4A(I)(a)(iv), 4A(i)(b)(iii), 4A(I)(b)(iv), 4A(I)(c)(iii), 4A(I)(c)(iv), 4A(I)(d)(i) to (vii))
Entry in table 4A above
Source documents No./ Period
Source documents date
Sr. No.
Month/ Quarter
4C. Details of amount of service tax payable but not paid as on the last day of the period for which return is filed ………………………………………………………………… .
c. Details of input stage CENVAT credit (to be filled by a taxable service provider only/ not to be filled by service receiver liable to pay service tax or input service distributor).
5A. Whether the assessee providing exempted/ non taxable service or exempted goods
(1)
(2)
(a)
Whether providing any exempted or non taxable service („Y/N‟)
(b)
Whether manufacturing any exempted goods („Y/N‟)
©
If any one of the above is yes, whether maintaining separate account for receipt or consumption of input service and input goods (refer to Rule 6(2) of CENVET credit Rule, 2004
(d)
If any one of the (a) and (b) is „yes‟, and (c) is „no‟, which option is being availed under rule 6 (3) of the Cenvat Credit Rules, 2004
(i) Opted to pay an amount equal to 10% of the value of exempted goods and 8% of the value of exempted service (Y/N); or
(ii) Opted to pay an amount equivalent to CENVAT Credit attributable to inputs and input services used in or in relation to manufacture of exempted goods or provision of exempted service (Y/N).
5AA. Amount payable under rule 6 (3) of the Cenvat Credit Rules, 2004
Month
Apr/ Oct
May/ Nov
June/ Dec
July/Jan
Aug/Feb
Sept/Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(a)
Value of exempted goods cleared
(b)
Value of exempted services provided
(c)
Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit
(d)
Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash
(e)
Total amount paid= (c) +(d)
(f)
Challan Nos, vide which amount mentioned in (d) is paid
(g)
Challan dates
”.
5B. CENVAT Credit taken and ulitlized
Month / Quarter**
Apr/ Oct
May/ Nov
June /Dec
July/ Jan
Aug /Feb
Sept / Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
( I )
CENVAT Credit of Service Tax and Central Excise duty
(a)
Opening balance
(b)
Credit taken
(i) On input
(ii) On capital goods
(iii) On input services received directly
(iv) As received from input service distributor
(v) From inter unit transfer by a LTU*
Total credit taken = (i+ii+iii+iv+v)
(c)
Credit utilized
(i) For payment of Service Tax
(ii) For payment of education cess on taxable service
(iii) For payment of excise or any other duty#
(iv) Towards clearance of input goods and capital goods removed as such
(v) Towards inter unit transfer of LTU*
(vi) for payment under rule 6(3) of the Cenvat Credit Rules,2004
Total credit utilized=(i+ii+iii+iv+v+vi)
(d)
Closing Balance of CENVET Credit = (a+b-c)
( II )
CENVAT credit of Edu.cess and Secondary Higher Edu. Cess
(a)
Opening balance
(b)
Credit of education cess and secondary and higher education cess taken,-
(i) On inputs
(ii) On capital goods
(iii) On input services received directly
(iv) As received from input service distributor
(v) From inter unit transfer by a LTU*
Total credit of education cess and secondary and higher education cess taken =(i+ii+iii+iv+v)
(c) (d)
Credit of education cess and secondary and higher education cess utilized
(i) For payment of education cess and secondary and higher education cess on services
(ii) For payment of education cess and secondary and higher education cess on goods#
(iii) Towards payment of education cess and secondary and higher education cess on clearance of input goods and capital goods removed as such
(iv) Towards inter unit transfer of LTU*
Total credit of education cess and secondary and higher education cess utilized = (i+ii+iii+iv)
Closing Balance of Education cess and secondary and higher education cess = (a+b-c)
6. Credit details for input service distributor ( To be filled only by an input service distributor)
Month / Quarter**
Apr/ Oct
May/ Nov
June /Dec
July/ Jan
Aug/ Feb
Sept/ Mar
(1)
(2)
(3)
(4)
(5)
(6)
(7)
( I )
CENVENT Credit of Service Tax and Central Excise duty
(a)
Opening balance of CENVAT Credit
(b)
Credit taken (for distribution) on input service
(c)
Credit distributed
(d)
Credit not eligible for distribution (Rule 7(b) of CENVAT Credit Rules, 2004)
(e)
Closing balance
(II)
CENVAT credit of education cess and secondary and higher education cess
(a)
Opening balance of education cess and secondary and higher education cess credit
(b)
Credit of education cess and secondary and higher education cess taken (for distribution) on input service
(c)
Credit of education cess and secondary and higher education cess distributed
(d)
Credit of education cess and secondary and higher education cess not eligible for distribution (Rule 7(b) of CENVAT Credit Rules, 2004)
(e)
Closing balance
7. Self Assessment memorandum
(a) I/We declare that the above particular are in accordance with the records and books maintained by me/us and are correctly stated.
(b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made there under.
(c) I/We have paid duty within the specified time limit and in case of delay, I/we have deposited the interest leviable thereon.
Place : (Name and signature of Assessee or Date : Authorized signatory) 8. If the return has been prepared by a Service Tax Return Preparer (STRP), furnish further details as below:
(a)
Identification No. of STRP
(b)
Name of STRP
(Signature of Service Tax Return Prepare)
ACKNOWLEGEMENT I hereby acknowledge the receipt of your ST-3 return for the period _______________ Place : (Signature of the Officer of Central Excise & Service Tax Date : (With Name and Official Seal) *******************
Instructions to fill the Form A. General Instruction
(i) If there is a change in the address or any other information as provided by the assessee in Form ST-1 or as contained in Form ST-2 (Certificate of Registration issued by the department), it may please be brought to the notice of the jurisdictional Superintendent of Central Excise under an acknowledgment.
(ii) Please indicate „NA‟ against entries which are not applicable.
(iii) Please indicate “nil” where the information to be furnished is nil.
B. Information to be furnished in the Form
Column No. in Form
Instruction
1A
Fill „Y‟ for yes, or „N‟ for No.
2A
Name should be filled as mentioned in the Form ST-2 (Certificate of Registration issued by the department).
2B
STC No. is 15 digits PAN based service tax code No. issued to assessee in the Certificate of registration or in the Annexure III (prescribed vide Circular No.35/3/2001-ST dated 27-8-2001).
2C
Premises code is issued to an assessee under S. No. 5 of the Certificate of Registration (Form ST-2). An assessee to whom premises code has not been issued, may furnish location code as issued to him in the Annexure III (prescribed vide Circular No. 35/3/2001-ST dated 27-8-2001).
3.
This entry is to be filled separately for each taxable service on which service tax is to be paid by assessee.
3A1/3B
Name of taxable service and their clause in sub-section (105) of Section 65 are as given in the Annexure to these instructions. Sub-clauses from (zzzx) to (zzzzd) to come into effect from a date to be notified after enactment of the Finance Bill, 2007.
3C1
Fill „Y‟ for yes, or „N‟ for No.
3C2
Details of notification is to be furnished in the format NN-YYYY(NN= Notification No. and YYYY=Year of issue).
3D
In case abatement is availed under Notification No. 1/2006-ST, the relevant S. No. of this notification may be furnished.
3E1 & E2
Fill „Y‟ for yes, and „N‟ for No. In case of provisional assessment, order No. for provisional assessment, if any, may please be furnished.
3F(I)
(i) An assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar.
(ii) The service receiver liable to pay service tax should indicate the amount paid by him to service provider.
3F(I)(a)(i)
Gross amount received (or paid in case of service receiver) against service provided is the total amount received for towards taxable service on provision of service (including any amount received for continuous service), and (A) it includes,-
(a) amount received towards exported service,
(b) amount received towards exempted service (other than export), and
(c) amount received as pure agent,
(B) it excludes
(a) Service tax,
(b) Education cess;
(c) Secondary and higher education cess
(d) Any amount excludible in terms of Rule 6(2) of the Valuation Rules, 2006
(Please see the example below.)
3F(I)(a)(ii)
Gross amount received (or paid in case of service receiver) in advance is the total amount received for the particular taxable service before provision of service (including any amount received for continuous service), and (A) it includes,-
(a) amount received towards exported service,
(b) amount received towards exempted service (other than export), and
(c) amount received as pure agent,
(B) it excludes
(a) Service tax,
(b) Education cess;
(c) Secondary and higher education cess
(d) Any amount excludible in terms of Rule 6(2) of the Valuation Rules, 2006
(Please see the example below.)
3F(I)(b)
(i) The value of consideration received (or paid in case of service receiver), other than money, is to be estimated in equivalent money value.
(ii) „Money‟ may be understood as defined in Section 67 of the Act.
(Please see the example below).
3F(I)(c)(ii)
„Exempted Service‟ refers to the taxable service which is exempt for the time being under notification, other than by way of abatement. (Please see the example below).
3F(I)(c)(iii)
„Pure Agent‟ may be understood as defined in Explanation 1 to Rule 5 of the Service Tax (Determination of Value) Rules, 2006
3F(I)(d)
„Abatement‟ refers to the portion of value of taxable service which is exempt in terms of a notification (such as Notification No. 1/2006)
3F(I)(f)
Service Tax rate wise break of value may be furnished
3F(I)(i)
Secondary and higher education cess would be applicable to service tax from the date of enactment of Finance Bill 2007.
3F(II)
(i) An assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar.
(ii) The service receiver liable to pay service tax should indicate the amount billed to him by a service provider.
3F(II)(j)
Gross amount for which bills/ invoices/ challans are issued relating to the particular taxable service, in the specified period, whether received or not, includes,-
(a) amount charged towards exported service;
(b) amount charged towards exempted service (other than export of service) and
(c) amount charged by a pure agent,
and excludes‟- (B) it excludes
(a) Service tax,
(b) Education cess;
(c) Secondary and higher education cess
(d) Any amount excludible in terms of Rule 6(2) of the Valuation Rules, 2006.
(Please see the example below).
3F(II)(k)
(i) The value of consideration charged (or paid in case of service receiver), in a form other than money, is to be estimated in equivalent money value,
(ii) „Money‟ may be understood as defined in Section 67 of the Act.
3F(II)(I)
Gross amount charged for the exempted service is the amount charged for a taxable service which is exempt for the time being under a notification other than the abatement. (Please see the example below)
Example :- A banking and other financial service (B & FS) providers has following information to furnish in the ST-3 return, for a month namely,-
Head
Amount Billed/ invoiced (Rs.) (1)
Amount received (It includes amount received for service provided earlier and any amount received as advance) (Rs.) (2)
A
Gross amount for B & FS (including export, exempted service and as pure agent) already provided
12000
10000 (out of this taxable amount Rs.1000 received for the period July 2004, and Rs.2000 received for the period March 2005 and rest of the amount is for the period July 2006 onwards)
B
Advance for services to be provided later
3000
4000
C
Export service
2000
1500
D
Pure agent
250
500
E
Money equivalent of other consideration received
---
900
F
Interest on Financial leasing
1000
1200
G
Bill discounting and over-draft service
500
700 (out of this, Rs.250 pertains to March, 2005)
H
Service to Government for collection of taxes
200
300
I
Service provided in SEZ
400
600 (out of this, Rs.150 pertains to July, 2004
J
B & FS received from a service provider who is outside India and doesn‟t have establishment in India i.e. this assessee is liable to pay service tax in terms of Rule 2(d)(iv) of the ST Rules, 1994
J(i)
Bill received/ Amount paid to such service provider sub-sequent to receipt of service
1000 (bills received in this case)
800 (amount paid to service provider)
J(ii)
Advance Bills received and advance amount paid to such service provider
750
500 (amount paid to service provider)
Notification under which benefit of exemption is available to this assessee are :
(i) No. 29/2004-ST w.r.t. to bill discounting/overdraft
(ii) No. 13/2004-ST w.r.t. services provided to Government for collection of taxes
(iii) No. 4/4]2004-ST w.r.t. services provided in SEZ
Abatement available to assessee :
(a) Notification No. 14/2006-ST, abatement equal to 90% of the interest amount on financial leasing service
The entries shall be furnished by this asessee at S. No. 3 in the following manner.
Separate entries will be made for taxable service provided by the assessee and taxable service received on which assessee is liable to pay service tax in terms of Rule 2(d)(iv) of the ST Rule, 1994, even though, both, the service provided and the service received, on which assessee is liable to pay service tax, are same, i.e. “banking and other financial service”. (A) Entries to be furnished for B & FS services provided by the assessee
S. No.
Information/ figures furnished (as indicated in bold)
S. No.
Information/ figures furnished (as indicated in bold)
3A1 (Service provided)
Banking and other financial services
3F(I)(d)
=90% of 1200=1080
3A2
Tick (i)
3F(I)(e)
=(10000+4000+900)-(1500+1600+500+1080)=10220
3B
Zm
3F(I)(f)
Value (ST payable @ 5%)=nil Value (ST payable @ 8%) = (1000-150) = 850
3C1
Y
Value (ST payable @ 10%) = (2000-450) = 1550 Value (ST payable @ 12%) = 7820
3C2
(i) 29/2004 (ii) 13/2004 (iii) 4/2004 (iv) 14/2006
3F(I)(g)
= @ 8% of 850 + @ 10% of 1550 + @ 12% of 7820 = 68+155+938 = 1161 (rounded off)
3D
NA
3F(I)(h)
= @ 2% of(155+938) = 22 (rounded off)
3E1
N
3F(II)(i)
= nil, as this cess will come into effect only after enactment of Finance Bill, 2007
3E2
NA
3F(II)(j)
= (12000+3000) = 15000
3F(I)(a)(i)
10000
3F(II)(k)
Nil
3F(I)(a)(ii)
4000
3F(II)(l)
2000
3F(I)(b)
900
3F(II)(m)
500+200+400 = 1100
3FI)(c)(i)
1500
3F(II)(n)
250
3F(I)(c)(ii)
= 700+300+600 = 1600
3F(II)(o)
@ 90% of 1000 = 900
3F(I)(c)(iii)
500
3F(II)(p)
= (15000)-(2000+1100+250+900) =10750
In respect of B & FS services received from a service provider who is outside India and doesn‟t have establishment in India, this assessee is liable to pay service tax in terms of Rule2(d)(iv) of the ST Rules, 1994. On such service separate entries would be made at S. No.3 in the following manner
S. No.
Information/ figures furnished (as indicated in bold)
S. No.
Information/ figures furnished (as indicated in bold)
3A1 (Service provided)
Banking and other financial services
3F(I)(d)
Nil
3A2
Tick (i)
3B
ZM
3F(I)(e)
800+500 = 1300
3C1
N
3F(I)(f)
1300
3C2
NA
3F(I)(g)
= @ 12% of 1300 = 156
3D
NA
3F(I)(h)
= @ 2% of 156 = 3 (rounded off)
3E1
N
3F(II)(i)
= nil, as this cess will come into effect only after enactment of Finance Bill, 2007
3E2
NA
3F(II)(j)
= (1000+750) = 1750
3F(I)(a)(i)
800
3F(II)(k)
Nil
3F(I)(a)(ii)
500
3F(II)(l)
Nil
3F(I)(b)
Nil
3F(II)(m)
NA
3FI)(c)(i)
Nil
3F(II)(n)
Nil
3F(I)(c)(ii)
Nil
3F(II)(o)
Nil
3F(I)(c)(iii)
Nil
3F(II)(p)
= 1750
4A(I)(a)(iii)
Rule 6(3) allows adjustment of such service tax amount which was paid earlier in respect of taxable service not provided wholly or partially by the service provider Example : A service provider receives an advance of Rs.1000 on which he pays a service tax of Rs.120. However, later on he does not provide this service and refunds the amount to person from whom the advance was received. He can in this case adjust the amount of Rs.120 in any of his future liability of service tax.
4A(I)(a)(iv)
Rule 6(4A) allows adjustment of such service tax amount paid in preceding months or quarter, which is in excess of the service tax liability for such month or quarter Example : A service provider having centralized registration pays an amount of Rs.1000 as service tax for services provided by him from his five branches. However, on receipt of information from these branches, the service tax liability is computed as Rs.900. In this case, he ahs paid an excess amount of Rs.100 as service tax. He can adjust this excess amount of Rs.100 against service tax liability for succeeding month/quarter.
4A(I)(c)
Secondary and higher education cess would be applicable to service tax from the date of enactment of Finance Bill 2007.
4A(I)(d)(i) to (vi)
Arrears of revenue includes,-
(a) amount that was payable earlier but not paid;
(b) amount pending recovery on finalization of adjudication or appellant stage, as the case may be
(c) amount pending adjudication or pending in appeals; or
(d) amount arising on finalization of provisional assessment etc
4A(I)(d)(vii)
Furnish the amount paid in terms of section 73A (Any amount collected in excess of the service tax amount assesses or determined and paid on any taxable service )
4A(I)(d) (viii)
Any other amount may be specified. (It may include amount pre-deposit amount as ordered by Commissioner (Appeal) or Appellate Tribunal or
Courts).
4B
Against source documents, following details may be furnished,- · For adjustment under rule 6(3), furnish details of earlier return, from where excess amount is derived, in the format YYYY-YY-I/II/Month (YYYY-YY is the financial year and I/II is the half year for which this return pertains, i.e., 2004-05-II /Nov refers to the month Nov in II half yearly return of FY 2004-05). · For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules. · For arrears, interest and penalty, the source document/period is as follows,- (a) in case these are paid suo- moto by the assessee, the period for which such amount is paid may be furnished (b) if paid consequent to a show cause notice (SCN) or order, the source document is relevant SCN No/Demand Notice No., Order In Original No. or Order in Appeal No or any other order , etc.,.
4C
In case service tax liability is not discharged in full, during the period of return, the details of short payment may be indicated against this S. No.
5B
(i) The terms “ inputs”, “capital goods”, “input services” and “ input service distributor” may be understood as defined in the CENVAT Credit Rules, 2004; (ii) Against S. No. 5B (I) (b) (iii), furnish the details of credit availed on input services received directly by the assessee. In other words, this figure would not include the service tax credit received from input service distributor (i.e., office of manufacturer or output service provider, which receives invoices towards purchases of input services and issues invoices//bills /challans for distribution of such credit, in terms of the CENVAT Rules, 2004). Credit received from “input service distributor” has to be shown separately against S. No. 5B (I) (b) (iv). (iii) Against S. No. 5B (I) (b) (iv), furnish the details of service tax credit as received from „input service distributor‟. (iv) Above instructions for S. No. 5B (I) (b) (iii), S. No. 5B (I) (b) (iv) will mutatis mutandis apply to S. No. 5B (II) (b) (iii), S. No. 5B (II) (b) (iv) for furnishing details of credit taken of “education cess” and “secondary and higher education cess”.
6
This information has to be furnished only by an input service distributor.
Annexure to Instructions Sub –clause number under Clause (105) of Section 65 of the Finance Act,1994.
Name of taxable service
Sub-clause No.
Name of taxable service
Sub-clause No.
Stock broking
(a)
Technical inspection and certification
(zzi)
General Insurance
(d)
Forex exchange broking by a broker other than those covered in „zm‟ above
(zzk)
Advertising agency
(e)
Port other than those covered in „zn‟ above
(zzl)
Courier
(f)
Airport Services
(zzm)
Consulting Engineer
(g)
Air Transport of Goods service
(zzn)
Custom House Agent
(h)
Business Exhibition Service
(zzo)
Steamer Agent
(i)
Goods Transport by Road
(zzp)
Clearing and Forwarding
( j )
Construction of commercial complex
(zzq)
Man Power Recruitment and Supply agency
(k)
Intellectual Property Service
(zzr)
Air Travel Agent
(l)
Opinion Poll Service
(zzs)
Mandap Keeper
(m)
Outdoor Catering Service
(zzt)
Tour Operator
(n)
Television and Radio Programme Production
(zzu)
Rent-a-Cab operator
(o)
Survey and Exploration of Minerals
(zzv)
Architect
(p)
Pandal and Shamiana
(zzw)
Interior Decorator
(q)
Travel Agent
(zzx)
Management Consultant
(r)
Forward Contract Brokerage
(zzy)
Chartered Accountant
(s)
Transport through Pipeline
(zzz)
Cost Accountant
(t)
Site preparation
(zzza)
Company Secretary
(u)
Dredging
(zzzb)
Real Estate Agent/Consultant
(v)
Survey and map making
(zzzc)
Security Agency
(w)
Cleaning service
(zzzd)
Credit Rating agency
(x)
Clubs and associations service
(zzze)
Market Research agency
(y)
Packaging service
(zzzf)
Underwriter
(z)
Mailing list compilation and mailing
(zzzg)
Scientific and technical consultancy
(za)
Residential complex construction
(zzzh)
Photography
(zb)
Registrar service to an issue
(zzzi)
Convention services
(zc)
Share transfer agent
(zzzj)
On-line information and database access and/ or retrieval
(zh)
Automated teller machine operation , management, maintenance
(zzzk)
Video tape production
(zi)
Recovery agents
(zzzl)
Sound recording
(zj)
Sale of space for advertisement
(zzzm)
Broadcasting
(zk)
Sponsorship
(zzzn)
Insurance auxiliary (General Insurance)
(zl)
International air travel
(zzzo)
Banking and other financial
(zm)
Containerized rail transport
(zzzp)
Port services (Major Ports)
(zn)
Business support service
(zzzq)
Authorised Service Station
(zo)
Auction service
(zzzr)
Beauty parlour
(zq)
Public relation management
(zzzs)
Cargo handling
(zr)
Ship management
(zzzt)
Cable Operators
(zs)
Internet telephony
(zzzu)
Dry cleaning
(zt)
Cruise Ship tour
(zzzv)
Event Management
(zu)
Credit/debit/charged card
(zzzw)
Fashion designer
(zv)
Telecommunication service
(zzzx)
Health Club and Fitness Centres
(zw)
Mining of mineral, oil or gas
(zzzy)
Life Insurance
(zx)
Renting of immovable property
(zzzz)
Insurance auxiliary service (life insurance)
(zy)
Works contract
(zzzza)
Rail travel agent
(zz)
Development & Supply of Contents
(zzzzb)
Storage and warehousing
(zza)
Asset Management
(zzzzc
Business auxiliary
(zzb)
Design Services
(zzzzd)
Commercial coaching or training
(zzc)
Information Technology services
(zzzze)
Erection, commissioning or installation
(zzd)
Management of investment under unit linked insurance business (ULIP) scheme
(zzzzf)
Franchise service
(zze)
Stock exchange services
(zzzzg)
Internet Café
(zzf)
Services provided by a recognized /registered association (commodity exchanges) for transaction in goods or forward contracts.
(zzzzh)
Management, maintenance or repair
(zzg)
Processing and clearing house
services in relation to
processing, clearing
and settlement of
transactions in
securities, goods or
forward contracts
(zzzzi)
Technical testing and analysis
(zzh)
Supply of tangible goods services
(zzzzj)
prabhakar singh
(Expert) 12 October 2011
Mr.Makkad has solved your problem.
Sankaranarayanan
(Expert) 12 October 2011
My expert friend Mr makkad given brief explanation.
Go to the website
http://www.cbec.gov.in/cae1-english.htm
and select the aCEs section and get full details about your query
Sadashiv Rupchand Gaikwad
(Querist) 12 October 2011
This is the Hardcopy, but procedure for softcopy via AECS, for Nil return ST3 required digit though sums are nill, GAR7 date are ask in soft ST3
How to obtain TPIN password and Login ID for efiling
Sadashiv Rupchand Gaikwad
(Querist) 12 October 2011
This is the General information for Hardcopy. Now it is mandatory to file Ereturns and ePayment
