Last Date for Service Tax Return for Half Year Ending 31 March 2015 (For Oct 2014 to March 2015)

Service Tax Return (ST-3)  for the half year  ending 31st March 2015 i.e. for period starting from October 2014 to March 2015 has been made available for e-filing by the assesses in both offline and  online version in ACES w.e.f 1st April, 2015. The last date of filing the ST-3 return for the said period is 25th April, 2015. Penalty for late filling is Rs 20,000/-

Service Provider can download the latest ST 3 Service Tax Half Yearly return for online filing of Service Tax return.  In case of any difficulty in accessing the ACES Application or in filing ST 3 returns, the assesses can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up national toll-free number 1800 425 4251.

Service Tax Return (ST-3) for the period from Oct’ 14 to March’15  is now  available for e-filing by the assesses. The last date for filing the returns for the said period is 25th April, 2015. The assesses can file return online or use the offline utility by downloading the latest version. Assessees are requested to file their returns in ACES well in advance to avoid rush and inconvenience at the last moment.

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Download Service Tax Return (ST-3) for the period April -September 2013: Last Date 25th Oct

Service Tax Return (ST-3)  for the period April -September’ 13 has been made available for e-filing by the assesses in both offline and  online version in ACES w.e.f 1st October, 2013. The last date of filing the ST-3 return for the said period is 25th October, 2013.

Service Provider can download the latest ST 3 Service Tax Half Yearly return for online filing of Service Tax return.

In case of any difficulty in accessing the ACES Application or in filing ST 3 returns, the assesses can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up national toll-free number 1800 425 4251. In general, the Service Desk functions on any working day from Monday to Friday between 9 AM and 7 PM and on Saturdays between 9 AM to 2.30 PM. But to help the assessees file their returns, it will remain open from 9 AM and 7 PM on all Saturdays till 25th October’13. But to help the assesses file their returns, it will remain open from 9 AM and 7 PM on all Saturdays till 25th October’13 and from 9AM to 7PM on last Sunday  i. e 20-10-2013.
Assessees are requested to file their returns in ACES well in advance to avoid rush and inconvenience at the last moment.

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Download Half Yearly Service Tax Return from Oct to March 2013: Due Date 10th Sept 2013

Download Half Yearly Service Tax Return from Oct to March 2013. CBEC has declared the due date for filing half service tax return for period ending 31st March 2013. Due date for half yearly service tax return has been extended from 25th April to 31st August 2013 and again extended to 10th Sept 2013. Service Tax ST-3 Form for half yearly service tax return is released on 31st July 2013.

Download Half Yearly Service Tax Return from Oct to March 2013

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Due Date for Half Year Service Tax Return from Oct to March 2013

CBEC has declared the due date for filing half service tax return for period ending 31st March 2013. Due date for half yearly service tax return has been extended from 25th April to 31st August 2013. Service Tax ST-3 Form for half yearly service tax return is expected to be released on 31st July 2013. Due date for Half Year ending 30th Sept 2013 i.e. 1st April 2013 to 30th September is 25th October 2013.

Due Date for Service Tax Half Yearly Return for period

  • 1st April to 30th September : 25th October
  • 1st October to 31st March: 25th April

Service Tax Order No: 03/2013 Dated 23rd April 2013

In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the date of submission of the  Form ST-3, for the period from 1stOctober 2012 to 31st March 2013, from 25th April, 2013 to  31st August, 2013.

The circumstances of a special nature, which have given rise to this extension of time, are as follows:

“The Form ST-3, for the period from 1st October 2012 to 31st March 2013, is expected to be available on ACES around 31st of July, 2013”

Now Available: Download Half Yearly Service Tax Return Oct to March 2013

Download Service Tax Return ST-3 for Second Quarter July -Sept 2012

Due date for July-Sept 2012, 2nd Quarterly Service Tax Return is 30th April 2013. As per the CBEC quarterly service return has be filed in new format of ST-3 Form. Service Provider should always use the latest format of ST-3 for Quarterly Return. Service Provider can download the latest ST 3 Service Tax Quarterly return for online filing of Service Tax return.

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Service Tax Form S.T.-5, S.T.-6 and S.T.-7 Amendment

Amendment in Service tax Form S.T.-5, S.T.-6 and S.T.-7 – Service Tax Notification No. 5/2013 dt. 10th April 2013

In exercise of the powers conferred by sub-section(1) read with sub-section (2) of section 94 of the Finance Act 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:-
1. (1) These rules may be called the Service Tax (Second Amendment) Rules, 2013.
(2) They shall come into force on and from the 1st day of June, 2013.
2. For Form No. S.T.-5, S.T.-6 and S.T.-7 appended to the said rules, the following Forms shall respectively be substituted, namely:-

Form ST 5: Form of Appeal to Appellate Tribunal under sub-section (1) of section 86 of the Finance Act, 1994. See Rule 9(1) 

FORM ST 6: Form of Memorandum of Cross-Objections to the Appellate Tribunal under sub-section (4) of section 86 of Finance Act, 1994. See rule 9 (3)

FORM ST 7: Form of Appeal to Appellate Tribunal under sub-section (2) of section 86 or sub-section (2A) of section 86 of the Finance Act, 1994. See rules 9 (2) and 9 (2A)

Rule 9. Form of appeals to Appellate Tribunal 

1.An appeal under sub-section (1) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-5 in quadruplicate and shall be accompanied by a copy of the Order appealed against (one of which shall be a certified copy).
2. An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (one of which shall be a certified copy) and a copy of the order passed by the Central Board of Excise and Customs directing the Commissioner of Central Excise to apply to the Appellate Tribunal.
2A. An appeal under sub-section (2A) of Section 86 of the Act to the Appellate Tribunal shall be made in from ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (Appeals) (one of which shall be a certified copy) and a copy of the order passed by the Commissioner of Central Excise directing the Assistant Commissioner of Central Excise or as the case may be, the Deputy Commissioner of Central Excise to apply to the Appellate Tribunal; and
3.A memorandum of cross-objections under sub-section (4) of section 86 of the Act, shall be made in form ST-6 in quadruplicate.

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Penalty or Late Fee for Furnishing of Service Tax Returns

Penalty or Late Fee for Furnishing of Service Tax  Returns

Every Person who is liable to pay service tax is required to submit the service tax return on time or due date as prescribed by the service tax authority. In case person is not able to file Service Tax return he has to pay penalty/late fee for same. But as per section 70 of Finance Act,1994 maximum penalty for late filing of Service Tax return is Rs 20000/-(Twenty Thousand Rupees Only).

As per Rule 7C of Service Tax Rules 1994 7C): Schedule for Late Fee For Service Tax Return (Read Penalty Chart for Service Tax)

(i) fifteen days from the date prescribed for submission of such return, an amount of five hundred rupees;

(ii) beyond fifteen days but not later than thirty days from the date prescribed for submission of  such return, an amount of one thousand rupees; and

(iii) beyond thirty days from the date prescribed for submission of such return an amount of one thousand rupees plus one hundred rupees for every day from the thirty first day till the date of furnishing the said return:

Provided also that where the gross amount of service tax payable is nil, the Central Excise officer  officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty.

SectionNature of defaultAmount for Penalty
70Fees for late filling of Return.

Delay upto 15 days from the due date

Delay of more than 15 days and upto 30 days from the due date

Delay of more than 30 days from the due date

 

Rs. 500

 

Rs. 1000

 

Rs. 1000 + Rs. 100 per day from 31st day maximum Rs.20000 w.e.f. 01.04.2011 prior to that Rs. 2000/-

Reference Rule 7C of Service Tax Rules 1994

(7C). Amount to be paid for delay in furnishing the prescribed return.— Where the return
prescribed under rule 7 is furnished after the date prescribed for submission of such return, the person liable to to furnish the said return shall pay to the credit of the Central Government, for the period of  delay of-

(i) fifteen days from the date prescribed for submission of such return, an amount of five hundred rupees;
(ii) beyond fifteen days but not later than thirty days from the date prescribed for submission of  such return, an amount of one thousand rupees; and
(iii) beyond thirty days from the date prescribed for submission of such return an amount of one thousand rupees plus one hundred rupees for every day from the thirty first day till the date of furnishing the said return:
Provided that the total amount payable in terms of this rule, for delayed submission of return, shall not  exceed the amount specified in section 70 of the Act:
Provided further that where the assessee has paid the amount as prescribed under this rule for delayed submission of return, the proceedings, if any, in respect of such delayed submission of return shall be deemed to be concluded.

Provided also that where the gross amount of service tax payable is nil, the Central Excise officer  officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty.

Reference Chapter V Section 70 of Finance Act 1994

70. Furnishing of Returns

Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency and with such late fee not exceeding twenty thousand rupees, for delayed furnishing of return, as may be prescribed.

(2) 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.

Section 69 of Finance Act 1994, Service Tax Registration

69. Registration – (1) 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 6[Superintendent of Central Excise.
(2) 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.

Download Service Tax Form G.A.R.-7-Proforma for Service Tax Payments

Download Service Tax Form G.A.R.-7

G.A.R. Proforma for Service Tax payments Challan 

G.A.R. 7 is performa for challan for payment/depositing the service tax . This Service tax Challan is applicable for payments from April, 2007 onwards. There are two method for depositing the service tax amount with the government physcially depositing the amount through banking branch or online payment.

G.A.R. 7 is used for physically depositing the service tax. Care should be take while filing the Assessee code No. and Accounting code for Services in Service Tax Challan.

Once you deposit the service tax in bank, bank while put the stamp which will contain BSR Code of that Bank Branch, Serial Number of Challan and Date of Deposit of Service Tax.

As per Rule 26 of Central Government accounts (Receipt and Payment) Rules 1983 Grant of receipted challan by the bank.—

(1) Subject as otherwise provided in these rules or unless the Government direct otherwise in relation to any particular class of transactions, any person or party paying money into the bank on Government account under the provisions of rule 19 shall present with it challan (in duplicate, triplicate or quadruplicate as specified by the concerned Ministry or Department) in Form GAR 7 showing distinctly the nature of the payment, the department or office on whose account it is made, particulars of the concerned Pay and Accounts Office, proper account classification of the credit, and where necessary, information relating to its allocation between Government Department concerned. As far as possible separate challans should be used for moneys creditable to different heads of account.

(2) Save where any other arrangement has been authorised by the Government for the supply of challan forms, printed forms of challan, which may with advantage be bi-lingual, shall be supplied by the departmental officer or by the bank free of charge.

NOTE 1.—Receipts relating to direct taxes (such as income tax, corporation tax) and indirect taxes (such as customs and excise duties) administered respectively by the Central Board of Direct Taxes and the Central Board of Excise and Customs, shall be credited or remitted by the tax payers into the Reserve Bank of India and branches of specified public sector banks at a selected centre in accordance with rule 7, using challan forms specifically prescribed under the relevant provisions of the schemes of revenue collection of these Boards.

NOTE 2.—In making rupee deposits to the Government Account in respect of imports financed under Direct Payment Procedure applicable to various foreign loans or credits, Form GAR 8 shall be used invariably in quadruplicate.

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