Final Tax Sem 4PAYMENT, REGISTRATION AND RETURNS OF SERVICE TAX

VIVEK COLLEGE OF COMMERCE
CHAPTER: 1
PAYMENT OF SERVICE TAX
1.1 INTRODUCTION:
Service Tax is a tax imposed by Government of India on services provided in India. The
service provider collects the tax and pays the same to the government. It is charged on all
services except the services covered in the negative list of services & services covered
under Mega Exemption Notification. The current rate is 14% on gross value of the
service. Service tax had been first levied at a rate of five per cent flat from 15 July 1994
till 13 May 2003, at the rate of eight percent flat w.e.f 1 plus an education cess of 2%
thereon w.e.f 10 September 2004 le services provided by service providers. The rate of
service tax was enhanced to 12% by Finance Act, 2006 w.e.f 18.4.2006. Finance Act,
2007 has imposed a new secondary and higher education cess of one percent on the
service tax w.e.f 11.5.2007, increasing the total education cess to three percent and a total
levy of 12.36 percent. The revenue from the service tax to the Government of India has
shown a steady rise since its inception in 1994. The tax collections have grown
substantially since 1994-95 i.e. from Rs. 410 crores in 1994-95 to Rs.132518 crores in
2012-13. The total number of Taxable services also increased from 3 in 1994 to 119 in
2012. However, from 1 July 2012 the concept of taxation on services was changed from a
'Selected service approach' to a 'Negative List regime'. This changed the taxation system
of services from tax on some Selected services to tax being levied on the every service
other than services mentioned in Negative list.
Sec 68. Payment of service tax:
Every person providing taxable service to any person shall pay service tax at the
rate specified in section 12[66B] in such manner and within such period as may
be prescribed.
PAYMENT, REGISTRATION AND RETURNS OF SERVICE TAX
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Notwithstanding anything contained in sub-section (1), in respect of 5such
taxable service as may be notified by the Central Government in the Official
Gazette6, 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. "Provided that the Central Government
may notify the service and the extent of service tax which shall be payable by
such person and the provisions of this Chapter shall apply to such person to the
extent so specified and the remaining part of the service tax shall be paid by the
service provider."
1.2 WHO IS LIABLE TO PAY SERVICE TAX:

The following persons are liable to pay service tax:
1. Service provider [Sec.68 (1)]:
Every person providing taxable service to any person shall pay service tax at the rate
specified in Section 66B in such manner and within such period as may be prescribed.
Manner and p[period are prescribed vide Rule 6 of the Service Tax Rules,1994.
2. Service receiver (Reverse charge mechanism) [Sec. 68(2)]:
In respect of certain taxable services notified by the Central Government, the service tax
thereon shall be paid by the service receiver and in such manner as may be prescribed and
all the provisions of the Act shall apply to such person as if he is the person liable for
paying the service tax in relation to such service.
The services notified under this category and the persons liable to pay service tax
thereon are shown in the below table:
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PERSON LIABLE TO PAY SERVICE TAX (REVERSE CHARGE)
In relation to service
provided or agreed
to be provided by-
Service provided to -
1. An insurance
agent
2. A goods transport
agency in respect
of transportation of
goods by road
To any person carrying on

the insurance business.
where the person liable to
pay freight is(a) any registered factory;
Person liable to
pay service tax
(i.e. Service Receiver)
(b) any registered society;

( c) any co-operative society;
(d) any registered dealer;
3. Way of
sponsorship
anybody corporate or
partnership firm located in
the taxable territory.
4. A director of a
company.
5. Any person which
is located in a nontaxable territory.
to the said company.

any person located in the
taxable territory.
The recipient of
the Service.
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;
The recipient of
such Service.
The recipient of
such service.
The recipient of
such service.
3. Service tax to be paid partly by service provider and partly by service receiver:
The Central Government may notify the service and the extent of service tax which shall
be payable by the service receiver and the provisions of this chapter shall apply to him, to
the extent so specified and the remaining part of the service tax shall be paid by the
service provider.
4. Point of taxation for the service recipient:
According to Rule 7 of Point of Taxation Rules, 2011, the point of Taxation in respect of
persons required to pay tax as recipients of service shall be the date on which payment is
made provided payment of invoice is made by the service recipient within six months of
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the date of invoice. If the payment of invoice is not made by the service recipient within 6
months of the date of invoice, then point of Taxation will be date of invoice.
5. Mode of calculating assessable value of services received by the service recipient:
Service recipient is required to discharge its service tax liability on the basis of payments
made by it to the service provider. Further, out of pocket expenses incurred or reimbursed
by service recipient to the service provider are also required to be included in the
assessable value of relevant services. Besides, in case of Works Contract Services, free or
concessional cost of materials supplied by the service recipient to the service provider is
also required to be included in the assessable value of relevant se4rvices.
6. Liability of service provider and service recipient is independent of each other:
Service tax liability of service provider and service recipient is for respective specified
amounts, totally independent and different from each other. Accordingly, both are free to
choose their own method for discharging their own specified share of service tax liability.
For example, in works contract services, the service recipient has the option of choosing
the valuation method as per his choice, independent of valuation method adopted by the
provider of service.
7. Impact of threshold exemption availed by the service provider on the service tax
liability of the service recipient:
The benefit of threshold exemption is not available to a service recipient. In other words,
service recipient has to discharge its service tax liability irrespective of the value of
services as there is no monetary limit of exemption when service tax liability is
discharged under reverse charge mechanism.
8. Discharging service tax liability only in cash by service recipient:
Service recipient of specified services listed above is required to discharge his service tax
liability in cash.
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1.3 SERVICE TAX IS PAYABLE IN THE PRESCRIBED MANNER:
1. Due Dates [Rule 6(1)]:
(A)Payments through Bank:
Category
In case of individuals,
Frequency
Due Dates
Quarterly as mentioned below:
Proprietary Firms &

Partnerships Firms
(i)For Q.E. 30th June
-By 5th July
(ii) For Q.E. 30th Sept.
-By 5th Oct
(iii) For Q.E. 31st Dec.
-By 5th Jan
(iv) For Q.E. 31st March
-By 31st march
Others (e.g. Companies, Monthly
By 5th of the month immediately
Societies, Trusts etc.)
following the month in which service

is deemed to be provided. However,
in case of March, the payment should
be made before 31st march.
Form G.A.R.7 (previously known as TR6 Challan) should be used to make service tax
payments at the bank. Payment of service tax may be made at the specified branches of
the designated banks.
(B) Electronic Payments through Internet:
Category
In case of individuals,
Frequency
Due Dates
Quarterly as mentioned below:
Proprietary Firms &

Partnerships Firms
(i)For Q.E. 30th June
-By 6th July
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(ii) For Q.E. 30th Sept.
-By 6th Oct
(iii) For Q.E. 31st Dec.
-By 6th Jan
(iv) For Q.E. 31st March
-By 31st march
Others (e.g. Companies, Monthly
By 6th of the month immediately
Societies, Trusts etc.)
following the month in which service

is deemed to be provided. However,
in case of March, the payment should
be made before 31st march.
2. Individual/ Firms [Rule6 (1) Prov.]:

In case o individuals and partnership firms whose aggregate value of
taxable services provided from one or more premises is 50 lakh rupees
or less in the previous financial year, the service provider shall have
the option to pay tax on taxable services provided or to be provided by
him up to a total of rupees 50 lakhs in the current financial year, by the
dates specified in this sub-rule with respect to the month or quarter, as
the case may be, in which payment is received.
3. Advance Payment of Service Tax [Rule6 (1A)]:
The assessee has been provided a facility to make advance payment of
service tax on his own and adjust the amount so paid against the
service tax which he is liable to pay for the subsequent period. Such
facility shall be available when the assess:
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intimates the details of the amount of service tax paid in
advance, to the jurisdictional Superintendent of Central Excise
within a period of 15 days from the date of such payment, and
indicates the details of the advance payment made, and its
adjustment, if any in the subsequent return to be filed under
Section 70.
4. E-Payment [Rule6 (2)]:
E-Payment is a payment made through which a Taxpayer can remit this
tax dues to the Govt. (CBSC) using internet Banking Service. It is an
additional facility being offered by the banks besides conventional
procedure. The e-payment is mandatory for the assesse who has paid
service tax of Rs.1 lakh or above in the preceding financial year or has
already paid service tax of Rs.1 lakh in the current financial year.
5. Provisional payment of service tax (Rule6 (4), (5), (6)]:
In case the assessee is unable to correctly estimate, at the time of the
deposit, the actual amount of service tax for any month or quarter, he
may make a written request to Assistant/Deputy Commissioner of
Central Excise for making payment of service tax on provisional basis.
Where an assessee request for 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 each month in a
memorandum in From ST-3A with the return. The assessment in such a
case may be completed after calling further documents and records.
6. Adjustment of excess amount paid towards service tax liability
(Rule6 (4A) & (4B)]:
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Where an assessee 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 of quarter, as the case may be, the assessee
may adjust such excess amount paid by him against his service tax
liability for the succeeding month or quarter, as the case may be.
However, self-adjustment of excess credit shall be subject to the
condition that the excess amount paid is on account of reason not
involving interpretation of law, taxability, valuation or applicability of
any exemption notification.
7. Adjustment of excess service tax on renting [Rule6 (4C)]:
In case of renting of immovable property service, a deduction of
property taxes paid in respect of the immovable property is allowed
from the gross amount charged for renting of the said immovable
property vide Notification Noi.29/2012 ST dated 20-60-2012. However,
where any amount in excess of the amount required to be paid towards
service tax liability has been paid in account of non-availment of such
seduction, such excess amount may be adjusted against the service
tax liability within 1 year from the date of payment of such property
tax. The details of such adjustment shall be intimated to the
Superintendent of Central Excise having jurisdiction over the service
provider within a period of 15 days from the date of such adjustment.
8. Recovery of the amount of servicer tax short paid/ not paid under
self-assesseement [Rule6 (6A)]:
Where an amount of service tax payable has been self-assessed under
sub-section (1) of section 70 of the Act, but not paid, either in full or
part, the same, shall be recoverable along with interest in the manner
prescribed under section 87 of the Act.
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1.4 INTEREST AND PENALTY:
1. Interest:
Every person, liable to pay the servicer tax in accordance with the
provisions of section 68 of the Act or rules made there under, 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
@18% per annum w.e.f. 1-4-2011 [Notification No. 15/2011-ST]. The
rate will be 15% for tax payers with turnover below Rs. 60 lakhs in the
preceding year. Interest is payable for the period from the first day
after the due date till the date of payment of any defaulted service tax
amount.
2. Penalty:
If a person who is liable to pay service Tax fails to pay service tax, he
shall pay in addition to such tax and interest in accordance with the
provisions of section 75 of the act, a penalty which shall not be less
than Rs.100/- for every day during which such failure continues or
@1% of such tax per month, whichever is greater. However, the
penalty amount payable shall not exceed 50% of the Amount of
Service Tax payable.
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1.5 SPECIAL PROVISIONS FOR PAYMNET OF SERVICE TAX:

1. Air Travel Agent [Rule 6(7)]:
Person liable for paying the service tax in relation to the services of booking of tickets
amounts instead of paying service tax at the rate of 12%:
In the case of
Option to pay an amount calculated
at the rate of
Domestic bookings of passage for travel 0.6% of the basic fare
by air
International bookings of passage for 1.2% of the basic fare
travel by air
Points to be noted:
1. The option once exercised, shall apply uniformly in respect of all the bookings of
passage for travel by air made by him and shall not be charged during a financial year
under any circumstances.
2. For the purpose of this sub-rule, the expression basic fare means that part of the air
fare on which commission is normally paid to the air travel agent by the airline.
2. Life Insurance [Rule 6(7A)]:
An insurer carrying on life insurance business shall have the option to pay tax:
(i)on the gross premium charged from a policy holder reduced by the amount allocated
for investment, or savings on behalf of policy holder, if such amount is intimated to the
policy holder at the time of providing of service;
(ii)where amount of the gross premium allocated for investment oir savings on behalf of
policy holder is not intimated to the policy holder at the time of providing of servicer:
First Year
Subsequent Year
On 3% of the gross amount of premium charged

On 1.5% of the gross amount of premium charged
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Towards the discharge of his service tax liability instead of paying service tax at the rate
of 12%. Such option shall not be available in cases where the entire premium paid by the
policy holder is only towards risk cover in life insurance.
Life insurance business means the business of effecting contracts of insurance upon
human life, including any contract whereby the payment of money is assured on death or
the happening of any [Rule 2(ccb)].
3. Sale/Purchase of Foreign Currency Including Money Changing [Rule 6(7B)]:
Person liable to pay service tax in relation to purchase or a sale of foreign currency,
including money changing, has an option to pay an amount at the following rates instead
of paying service tax at the rate of 12%:
S.No
For an Amount
Service tax shall be calculated at the rate of
.
1.
Upto Rs.100000
0.12% of the gross amount of currency exchanged

Or
2.
Exceeding Rs.100000
Rs.30 whichever is higher

Rs. 120 + 0.06% of the gross amount of currency
3.
And upto Rs.1000000

Exceeding Rs.1000000
exchanged
Rs.660 + 0.012% of the gross amount of currency
exchanged
Or
Rs.6000 whichever is lower

However, the person providing the service shall exercise such option for a financial year
and such option shall not be withdrawn during the remaining part of that financial year.
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CHAPTER: 2
REGISTRATION OF SERVICE TAX
2.1 MEANING:
As per Sec.64 & Rule 4,Every person liable to pay the service tax under this chapter or
the rules made there under shall, within such time and in such manner and in such form
as may be prescribed, make an application for registration to the Superintendent of
Central Excise. The person or class of persons notified under sub-section (2) of section
69, 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.
1. Application:
The following persons should apply for registration under the Service Tax Act(i)Every person who has provided a taxable service of value exceeding Rs.9 lakhs, in the
preceding financial year, is required to register with the Service tax office having
jurisdiction over the premises or office of such service provider.,
(ii)A recipient who is liable to pay service tax.
(iii)The Input Service Distributors.
2. Need:
Registration is identification of an assessee. Identification is necessary to deposit service
tax, file returns and undertake various processes ordained by law relating to service tax. A
person liable to pay service tax must apply for registration before he starts paying service
tax and filing of return. Service provider should apply well in advance to obtain
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registration, which is normally granted within 7 days of filing of application. If
registration is not granted within 7 days, it is deemed to have been granted. Failure to
obtain registration would attract penalty upto Rs.20000 or Rs.200 for every day during
which such failure continues, whichever is higher. It should be noted that assessee
means a person liable to pay Service Tax and includes his agent.
3. Period:
a) (a)When a person commences business of providing a taxable service, he is
required to register himself within 30 days of such commencement of business.
b) (b)In case service tax is extended to a new service provider must register himself,
unless he is eligible for exemption under any notification, within a period of 30
days from the date of new levy.
It should be noted that the word person shall include an company or association or
body of individuals whether incorporated or not. Thus, this expression includes any
individual, HUF, proprietary firm or partnership firm, company, trust, institution, society,
etc.
4.Procedure:
5.Registration Certificate:
6.Multiple locations:
7.Multiple Services:
8.Multiple locations and services:
9.PAN:
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2.2 DOCUMENTS REQUIRED FOR REGISTRATION UNDER SERVICE TAX:

Documents Required For Decentralized/Centralized Registration-Trade Notice
No.16/ ST/ 2012 Dated
18.06.2012issued by Delhi Commissionerate
Documents required for fresh Decentralized Registration
2. Print out of the filled ST-1 form duly signed by the

Director/partner/proprietor/authorized person at the end of the application.
2. Copy of PAN Card of the assessee.
3. Documents Required for the premises for which registration is sought;
Proof of Address: Any one of the following:
a) In case of self-owned property, any document like Annual Property tax
payment return/receipt showing name of applicant, or copy of sale deed etc.
may be provided.
Or
b) In case of a rented premises, Lease License/rent agreement or rent receipt of
Registered Co. Op. Housing Society.
Or
c) In any other case, NOC (No objection certificate) from either the owner of
property or the person in whose name the rent or lease agreement has been
made along with evidence of ownership/tenancy as the case may be.
4. Memorandum of Association/Partnership deed as per Companies Act, 1956, if
applicable.
5. Power of attorney would be required in respect of authorized person(s) by the
Partner/Proprietor/Director of the firm. In the case of a company, submit Board
Resolution.
Documents required for fresh Centralized Registration or conversion from single to
Centralized Registration
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2.3 ANNEXURE-I :
LIST OF DOCUMENTS AND THE CHECK-LIST FOR APPLICATION OF
CENTRALISED REGISTRATION
(For fresh Centralized Registration or conversion from single registration to
Centralized Registration)
Sr.No.
PARTICULARS
YES/N
O
Print out of the filled in ST-1 duly signed by
the
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No.
Director
/Partner /proprietor/authorized person at the end of the application,
Information with regard to the branches for which single registration

has already been taken as per Annexure-II.
Documents Required for new branches and Centralized Registration
office which is not registered with Service Tax Deptt:

a) List of new branches, which are not registered so far (Name
b)
and Address of branches sought to be centrally registered).

Name and Address of the place from where centralized
c)
accounting/billing is sought to be done

Address proof of (a) and (b) above.
(No address proof required for existing branches, for which ST-2
Certificate has been issued, if address remains the same as per the
existing ST-2.Address proof is required only for branches and office
which are not registered with service tax department)
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A.
Proof of Address: Two documents are required. One document for

each category A & B is required.
Any one of the following documents :
1. Land line Telephone Bill not older than 3 months,
2.Electricity Bill not older than 3 months,
3.Copy of Bank Account statement showing the name of the
applicant and address of the premises as mentioned with application,
not older than 3 months,
AND
I) Any one of the following documents: In case of self owned

property any document like Annual tax payment receipt showing
name of applicant, or copy of sale deed etc. may be provided.
(II) In case of a rented premises :
a) Lease License/rent agreement or rent receipt of Registered
Co. Op. Housing Society, at least for a tenure not less than
one year from the date of application for Registration, and in
case the Annual Rent amount payable is more than Rs10
Lakhs, the Service Tax Registration number of owner.
OR
(b)In case the Lease License Agreement or Rent Receipt is not made
in the name of the applicant and the Lessee is related /associate
person of the tenant/lessee, then the Rent Agreement between
original lessor and applicant shall be produced along with following
document/details
i.
ii.
Relationship between applicant and lessee/tenant, and

No objection Certificate for carrying out the business of
iii.
applicant from the owner of the premises, and

Photo ID proof of the person giving NOC i.e., owner of the
iv.
premises, and
If the Annual Rent payable by applicant to lessee/tenant and
in case Annual Rent is more than Rs 10 Lakhs, the Service
Tax Registration Number of lessee/tenant,
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4
Details of the Director/ Partners / Proprietors/Authorized Signatory

(a)Name and address of the Directors / Partners /Proprietor, (Note
II),
(b)Name and address of Authorised signatory (Note I),
(c)Copy of PAN Card of (a) &(b) above,
(d)Identity Proof of (a) & (b)(submit any one of the following).
1. Passport,
2. Voter Identity Card,
3. Driving Licence,
4. Bank Passbook showing name and address, along with
photograph,
Note - I) In case of Authorized Signatory submits the Authorisation
by the Partner/Proprietor/Director of the Firm. In the case of a
Company submit the Board Resolution,
Note - II) In case of partnership Firm, Company under the
Companies Act or Association of persons (Like Trust), Co-operative
Societies, please give the identity proof and copy of PAN documents
only for 3 partners/directors/trustees, who are actively involved in
running the affair of business
Copy of PAN Card of the applicant -
Details of at least one Bank Account of the Applicant (attach

photocopy of blank cheque)
(a)Name of the Bank and Address
(b)Account Number
Memorandum of Association/ Partnership Deed
Notarized Affidavit certifying of keeping centralized accounting or

billing
Undertaking in Annexure III for centralized registration and

Annexure V for
single registration
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2.4 ANNEXURE II:
INFORMATION WITH RESPECT TO BRANCHES WHICH ARE ALREADY
REGISTERED WITH SERVICE TAX
(1) Details of branches for which S.T. registration has been taken (Please give the
details in the table below)
Address of
STC No.
Address of
Date of
Date and
Closing
Branches
(Please also
Jurisdictional
Registration
Period for
balance of
Attach copy C.Ex./Service Tax
which
CENVAT
of ST-2)
Authorities
ST-3 return
credit as per
(Commissioner,
filed
last ST-3
last
Divn, Range)
return
filed
(as per col.

5)
(2) Details of SCN issued which are pending adjudicationAddress
STC
SCN
Period
Issue
Amount
Authority to whom SCN is
of
No.
No.&
covered
in
demanded
Answerable
brief
(in Rs)
Comm.,/ADC/JC/DC/AC/Supdt
Branches
Date
i.e.,
(3) Whether any case is pending with Appellate Authorities/Court. If yes, provide
following details with regard to each authority as mentioned below, in the
prescribed format as under: Authorities
a. Commissioner (Appeals),
b.Tribunal,
c. Settlement Commission,
d. High Court,
e. Supreme Court,
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Address
STC No.
Order
Authority
Issue in
Amount
Date of
If filed with
of
No. &
and place
brief
demanded
filing
Stay
Branches
Date
where
(showing
appeal
Application
appealed
appeal is
duty &
, the Stay
against
pending
penalty
Order No.
separately
& date,
(4) Details of cases which have been decided and where No appeal has been filed,
Address of
STC No.
Branches
Order
Issue
Amount
Whether S.
No. & Date
In brief
confirmed
Tax/interest/penalty
(in Rs)
paid, if yes, the

amount thereof
(5) Whether audit has been conducted by Service Tax/Central Excise authorities of
the concerned Branch. If yes, provide following details for all branches :
Address of Branches
STC No.
Whether Audited or Not
If audited, period
covered in Audit
4
(6) Whether Audit has been conducted by CERA for the Branch? If yes, provide
following details Branch wise:
Address of Branches
STC No.
Whether Audited or Not
If audited, period
covered in Audit
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(7)
Branch wise details of any investigations initiated against the said branch on the
issue of Service Tax where search has taken place or statement has been recorded.
Please furnish details.
(8) The details of merger/amalgamation of any company/entity if any.
2.5 ANNEXURE III:
ANNEXURE-III
UNDERTAKING
(on the letter head of applicant)
I/We, M/s. _______________________________ (Name & Address) hereby undertake that on
being acceptance of my/our application dated _____________________ for centralised
registration in term of proviso to rule 4(2)(iii) of Service Tax Rules, 1994 read with section 69 of
the Finance Act, 1994, I/We shall follow and comply with the below mentioned actsi.
I/ We agree that a proper branch wise record of all the bills/invoices/challans issued and
contract/agreement entered into by each branch and the proper accounting of all the
transaction shall be maintained at our proposed centralized registered office and will
make available to the Department as and when called for;
ii.
I/We agree that all the records namely invoices/bills/Cenvat availment documents
challans/contract/agreementand other financial records for the past five years for all the
branches would be kept at the centralized registered office;
iii.
I/We shall provide all the documents and information relating to provision of output
services, availment of Cenvat credit and all other relevant financial or other records, at
the time of audit and for any other enquiry,
iv.
I/We agree that the service tax department, either through their local officers or from
officers of other Commissionerates may carry out audit/ any other enquiry at the branch
level and for this purpose all records and documents and other necessary support to the
audit staff would be provided by us;
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v.
I/We would provide the information to the Department regarding the activities of the
branches including financial information for the purpose of issue of Show Cause Notice
or in regard to any enquiry by the Department within 15 days time of receipt of letter by
the department;
vi.
I/We, after communication of granting of Centralized Registration, we shall surrender the

single registration for all branches and intimate to the jurisdictional Divisional A.C./
D.C.-in-charge of proposed Centralized Registration within a period of two months:
vii.
I/We shall inform the amount of Cenvat Credit lying in balance as on the date of granting
Centralized Registration for all branches within a period of 15 days to the jurisdictional
Divisional A.C. /D.C. under whose jurisdiction the proposed Centralized Registration
falls and seek permission for transfer of the same,
viii.
We also undertake that we do not have any objection for Show Cause Notice to be
adjudicated by the officers having jurisdictions over the Centralized Registered office,
where SCN has been issued by and answerable to the Competent Authority having
jurisdiction of any of our branches as declared in Annexure-II.
ix.
We agree to the condition that in case of non-compliance of any of the above mentioned
acts or condition or the provisions of the Service Tax law or rules, the Centralized
Registration permission may be withdrawn by the department.
2.6. ANNEXURE-IV:
CHECKLIST FOR AMENDMENT IN CENTRALISED REGISTRATION
(Please tick whatever is applicable)
(a)Change of Address of Centralised Premises/Branches.
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(b)Addition/ Deletion of Branches.
(c)Addition / Deletion of Services.
(d)Addition/deletion of director/partner/authorized person OR their addresses
SI.No
1.
Particulars
Yes/No
Page No.
Printout of amendment application as obtained from ACES,

duly signed by the Director/Partner/Authorised person
2.
FOR (a):- (Change of address)

I. For the branches where ST-2 is already taken : Please submit
details as per annexure -III.
II. For new addition of branches or change of Centralized
registered office, Please submit details as per Sr. No. 3 of
Annexure-I,
3.
For (b) Only:- (Addition/ deletion of branches)

(a) For deletion, Detail and information of branches being
deleted., as per Annexure-II
(b) For addition of new branch, Details as per serial No. 3 of
Annexure -1 and a fresh undertaking as per Annexure IV
4.
For (d) Only:- (Addition/ deletion of Director/partner or their

address)
In
case
of
change
in
address
of
director/partner/authorized person or addition/deletion' of

Director/partner etc.
I. Details with Proof of address as given in Sr. No. 4 of Annex.
1,
II. In case of change in Authorised Signatory, please provide
details and documents as given in Sr. No. 4 in Annex. 1
III. Please also produce the documents filed with Registrar of
Firms/ Registrar of Companies/ Registrar of Societies or like
other Govt. authorities intimating the addition/ deletion/ change
of address of Directors/ partners/member, (like Form 32 filed
PAGE

with Registrar of companies)
It is clarified that for addition/ deletion of service, no

document other than (1) is required.
2.7 ANNEXURE-V:
ANNEXURE-V
UNDERTAKING FOR SINGLE REGISTRATION
(on the letterhead of applicant)
I/We, M/s._______________(Name & Address) hereby undertake that on being acceptance of my
/ our application dated____________for registration in term of proviso to rule 4(1) of Service Tax
Rules, 1994 read with section 69 of the Finance Act,1994, I/We shall follow and comply with the
below mentioned actsI.
I/ We agree that record of all the bills/invoices/challans issued and contract/agreement

entered into the proper accounting of all the transaction shall be maintained at our
proposed registered office and will make available to the Department as and when called
for;
II.
I/We agree that all the records namely invoices/bills/cenvat availment

documents/Challans/Contract/Agreement and other financial records for the past five
years would be kept at the registered office;
III.
I/ We shall provide all the documents and information relating to provision of output
services, availment of cenvat credit and all other relevant financial or other records, at the
time of audit and for any other enquiry.
IV.
I/ We agree that the service tax department, either through their local officers or from
officers of other Commissionerate may carry out audit/any other enquiry at the registered
premises and for this purpose all records and documents and other necessary support to
the audit staff would be provided by us;
V.
I/We would provide the information to the Department regarding the activities of the
registered premises including financial information for the purpose of issue of ShowCause Notice or with regard to any enquiry by the Department.
(Signature)
(Name of Partner/Proprietor/Director)
(Seal of company)
Place:
PAGE

Date:
2.8 ANNEXURE VI:

ANNEXURE -VI
CHECKLIST FOR SURRENDER OF REGISTRATION
SI.No
1.
Particulars
Yes/No
Page No.
Printout of the filled application for surrender with

signature of the Director/partner/ proprietor/ authorized
person at the end of application.
2.
Copy of ST-2 issued by the Department.
3.
Copy of last ST-3 returns filed as on the date of

surrender.
4.
Reason for surrender. ;
5.
Declaration for the surrender of ST-2.
2.9 FORM OF DECLARATIONS SURRENDER OF ST-2:
PAGE
FORM OF DECLARATIONS SURRENDER OF ST-2

(In terms of sub-rule (7) & (8) of Rule 4 of Service Tax Rules, 1994)
To,
The Superintendent of Service Tax
___________
Sir/Madam,
Sub: Surrender of Service Tax Registration ST-2 Certificate bearing No.------for
cancellation-reg.
I/We___________________________Proprietor /Partner /Director of
M/s____________________ situated at hereby declare that, I/ We was / were engaged
in providing the services, namely ____________from the above said premises. I/We
have paid all the Service Tax and Education Cess along with interest (If applicable) till
date.
Neither any Government dues nor any liability/demand of Service Tax/ Interest/
proceedings are pending against me/us. I/We have also filed the half yearly Returns in
the form ST-3 covering the period up to_________ The total turnover of my/ our
firm/Company for the financial year___________was amounting to Rs._________.
I/ We hereby undertake that if any, Government dues are found to be recoverable from
us in future and demanded by the Department, I/We shall pay the same immediately
along with Interest.
I/We hereby surrender the ST-2 Certificate bearing No.__________for cancellation as I/
we cease to provide taxable service and/or availing the exemption under Notification
No._______________.
(Signature)
(Name of Partner/ Proprietor/ Director)
Place:
Date:
PAGE
CHAPTER 3
FILING OF RETURNS OF SERVICE TAX
3.1 MEANING:
Every person liable to pay the service tax shall himself assess the tax due on the services
provided by him and and shall furnish to the Superintendent of Central Excise, a return in
such form and in such manner and at such frequency and with such late fee not exceeding
for delayed furnishing of return, as may be prescribed.
The person or class of persons notified under sub-section (2) of section 69, 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.
3.2 SCHEME FOR SUBMISSION OF RETURNS THROUGH SERVICE TAX
PREPARERS:
1. Without prejudice to the provisions of section 70, the Board may, by notification in the
Official Gazette, frame a Scheme for the purposes of enabling any person or class of
persons to prepare and furnish a return under section 70, and authorise a Service Tax
Return Preparer to act as such under the Scheme.
2. A Service Tax Return Preparer shall assist the person or class of persons to prepare and
furnish the return in such manner as may be specified in the Scheme framed under this
section.
3. For the purposes of this section,
a) Service Tax Return Preparer means any individual, who has been authorised to
act as a Service Tax Return Preparer under the Scheme framed under this section;
b) person or class of persons means such person, as may be specified in the
Scheme, who is required to furnish a return required to be filed under section 70.
PAGE

4. The Scheme framed by the Board under this section may provide for the following,
namely:
a) the manner in which and the period for which the Service Tax Return Preparer
shall be authorized under sub-section (1);
b) the educational and other qualifications to be possessed, and the training and other
conditions required to be fulfilled, by a person to act as a Service Tax Return
Preparer;
c) the code of conduct for the Service Tax Return Preparer;
d) the duties and obligations of the Service Tax Return Preparer;
e) the circumstances under which the authorization given to a Service Tax Return
Preparer may be withdrawn;
f) any other matter which is required to be, or may be, specified by the Scheme for
the purposes of this section.]
3.3 FILING OF RETURNS OF SERVICE TAX:
1. Types:
A service tax assessee has to file the following returns
ST-3 Return- For all the registered assessee, including Input Service Distributors.
ST-3A Return- The assessee who is making provisional assessment.
2. Due Date:
Form ST-3 Return is requird to be filled twice in a financial year-half yearly. Return for
half year ending 30th September is required to be filed by 25 th October and return for half
year ending 31st march is required to be filed by 25th aprill, respectively.Filing of return
within the prescribed time limit is compulsory, even if it may be a nil return, failing
which penal action is attracted.
3.Details:
PAGE

The details in respect of each month/quarter, as the case may be, of the period for which
the return is filed, should be furnished in the from ST-3, separately.The instructons for
filing return are mentoned in the Form itself. It should be accompanied by copies of all
the GAR-7 Challans for payment of service tax during the relevant period. A single return
is sufficient even when an assessee provides more than one service because the form ST-3
is designed to capture details of each service separately with in the same return.
4.Revised return:
There is a provision to file a revised return. An assessee may submit a revised return, in
Form ST-3 in triplicate, to correct a mistake or omission, within a period of 90 days from
the date of submission of the original return. However, where an assessee submits a
revised return, the relevant date for the purpose of recovery of service tax, if any, shall
be the date of submission of such revised return.
5.Submission:
ST-3 or ST-3A is filed in triplicate to the Superintendetn of Central Excise/Service Tax
with whom the assessee has registered himself.
6.E-filing of service tax returns:
a) The e-filing is a facility for electronic filing of service tax returns through the
internet.
b) Any service Tax assessee having a 15 digit service tax payer code can filr rerunr
electronically.
c) The procedure for filing e-return is as followsi.
PAGE
CHAPTER 4
PROBLEMS AND SOLUTIONS
ILLUSTRATION 1:
SOLUTION:
ILLUSTRATION 2:
SOLUTION:
ILLUSTRATION 3
PAGE
SOLUTION:
ILLUSTRATION 4:
SOLUTION:
ILLUSTRATION 5:
SOLUTION:
BIBLIOGRAPHY
Websites:
www.google.com
Books:
Direct and Indirect Taxes
Dr. Varsha M.Ainapure
PAGE
PAGE

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VIVEK COLLEGE OF COMMERCE

VIVEK COLLEGE OF COMMERCE

1.2 WHO IS LIABLE TO PAY SERVICE TAX:

PAYMENT, REGISTRATION AND RETURNS OF SERVICE TAX

VIVEK COLLEGE OF COMMERCE

To any person carrying on

(i.e. Service Receiver)

(b) any registered society;

to the said company.

VIVEK COLLEGE OF COMMERCE

PAYMENT, REGISTRATION AND RETURNS OF SERVICE TAX

VIVEK COLLEGE OF COMMERCE

Quarterly as mentioned below:

Proprietary Firms &

(i)For Q.E. 30th June

-By 5th July

(ii) For Q.E. 30th Sept.

-By 5th Oct

(iii) For Q.E. 31st Dec.

-By 5th Jan

(iv) For Q.E. 31st March

-By 31st march

Others (e.g. Companies, Monthly

By 5th of the month immediately

Societies, Trusts etc.)

following the month in which service

Quarterly as mentioned below:

Proprietary Firms &

(i)For Q.E. 30th June

-By 6th July

PAYMENT, REGISTRATION AND RETURNS OF SERVICE TAX

VIVEK COLLEGE OF COMMERCE

(ii) For Q.E. 30th Sept.

-By 6th Oct

(iii) For Q.E. 31st Dec.

-By 6th Jan

(iv) For Q.E. 31st March

-By 31st march

Others (e.g. Companies, Monthly

By 6th of the month immediately

Societies, Trusts etc.)

following the month in which service

2. Individual/ Firms [Rule6 (1) Prov.]:

PAYMENT, REGISTRATION AND RETURNS OF SERVICE TAX

VIVEK COLLEGE OF COMMERCE

VIVEK COLLEGE OF COMMERCE

VIVEK COLLEGE OF COMMERCE

PAYMENT, REGISTRATION AND RETURNS OF SERVICE TAX

VIVEK COLLEGE OF COMMERCE

1.5 SPECIAL PROVISIONS FOR PAYMNET OF SERVICE TAX:

Option to pay an amount calculated

On 3% of the gross amount of premium charged

PAYMENT, REGISTRATION AND RETURNS OF SERVICE TAX

VIVEK COLLEGE OF COMMERCE

Service tax shall be calculated at the rate of

0.12% of the gross amount of currency exchanged

Rs.30 whichever is higher

And upto Rs.1000000

Rs.6000 whichever is lower