Rule 6 - Payment of Service Tax - Service Tax Rules, 1994

6. Payment of service tax. - 1 (1) The service tax shall be paid to the credit of the Central Government,- (i) by the 6th day of the month, if the duty is deposited electronically through internet banking; and (ii) by the 5th day of the month, in any other case, immediately following the calendar month in which the 22 [service is deemed to be provided as per the rules framed in this regard]: Provided that where the 68 [assessee is a one person company whose aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, or is an individual or proprietary firm or partnership firm or Hindu Undivided Family], the service tax shall be paid to the credit of the Central Government by the 6th day of the month if the duty is deposited electronically through internet banking, or, in any other case, the 5th day of the month, as the case may be, immediately following the quarter in which the 23 [service is deemed to be provided as per the rules framed in this regard]: 24 [****] 25 [Provided further that the service tax on the service deemed to be provided in the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year.] 36 [***] Provided also that 69 [in case of such individuals, partnership firms and one person companies whose] aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, the service provider shall have the option to pay tax on taxable services 45 [ provided or agreed to be provided ] by him up to a total of rupees fifty 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.] 26 [****] 66 [Provided also that in the case of an assessee in the 67 [State of Tamil Nadu and the Union Territory of Puducherry (except Mahe Yanam)], the service tax payable for the month of November, 2015, shall be paid to the credit of the Central Government by the 20th day of December, 2015] 75 [ Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assessee online recipient, the service tax payable for the month of December, 2016 and January, 2017, shall be paid to the credit of the Central Government by the 6th day of March, 2017. ] 17 (1A) Without prejudice to the provisions contained in sub-rule (1), every person liable to pay service tax, may, on his own volition, pay an amount as service tax in advance, to the credit of the Central Government and adjust the amount so paid against the service tax which he is liable to pay for the subsequent period: Provided that the assessee shall,- (i) intimate the details of the amount of service tax paid in advance, to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such payment; and (ii) indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act. 51 [(2) Every assessee shall electronically pay the service tax payable by him, through internet banking: Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction, may for reasons to be recorded in writing, allow the assessee to deposit the service tax by any mode other than internet banking. ] 6 (2A) For the purpose this rule, if the assessee deposits the service tax by cheque, the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque. 27 [(3) Where an assessee has issued an invoice, or received any payment, against a service to be provided which is not so provided by him either wholly or partially for any reason 31 [or where the amount of invoice is renegotiated due to deficient provision of service, or any terms contained in a contract], the assessee may take the credit of such excess service tax paid by him, if the assessee.- 32 [(a) has refunded the payment or part thereof, so received for the service provided to the person from whom it was received; or] (b) has issued a credit note for the value of the service not so provided to the person to whom such an invoice had been issued.] 3 (4) Where an assessee is, for any reason, unable to correctly estimate, on the date of deposit, the actual amount payable for any particular month or quarter, as the case may be, he may make a request in writing to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, giving reasons for payment of service tax on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, on receipt of such request, may allow payment of service tax on provisional basis on such value of taxable service as may be specified by him and the provisions of the 70 [ Central Excise Rules, 2002 ], relating to provisional assessment, except so far as they relate to execution of bond, shall, so far as may be, apply to such assessment. 13 (4A) Notwithstanding anything contained in sub-rule (4), 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 or 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. 36 [(4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the condition that the excess amount paid is on account of reasons not involving interpretation of law, taxability, classification, valuation or applicability of any exemption notification.] 16 (4C) . Notwithstanding anything contained in sub-rules (4), (4A) and (4B), where the person liable to pay service tax in respect of service of renting of immovable property has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, on account of non-availment of deduction of property tax paid in terms of notification No. 29/2012-Service Tax , dated the 20th June, 2012, from the gross amount charged for renting of the immovable property for the said period at the time of payment of service tax, the assessee may adjust such excess amount paid by him against his service tax liability within one year from the date of payment of such property tax and the details of such adjustment shall be intimated to the Superintendent of Central Excise having jurisdiction over the service provider within a period of fifteen days from the date of such adjustment. ] (5) Where an assessee under sub-rule (4) requests for a provisional assessment he shall file a statement giving details of the difference between the service tax deposited and the service tax liable to be paid for each month in a memorandum in Form ST-3A accompanying the quarterly or half yearly return, as the case may be. (6) Where the assessee submits a memorandum in Form ST-3A under sub-rule (5), it shall be lawful of the 4 Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be to complete the assessment, wherever he deems it necessary, after calling such further documents or records as he may consider necessary and proper in the circumstances of the case. Explanation . - For the purpose of this rule and rule 7, Form TR-6 means a memorandum or challan referred to in rule 92 of the Treasury Rules of the Central Government. 52 [6A *** ] (7) The person liable for paying the service tax in relation to the services 46 [ of booking of tickets for travel by air ] provided by an air travel agent, shall have the option, to pay an amount calculated at the rate of 53 [0.7 per cent] of the basic fare in the case of domestic bookings, and at the rate of 54 [1.4 per cent] of the basic fare in the case of international bookings, of passage for travel by air, during any calendar month or quarter, as the case may be, towards the discharge of his service tax liability instead of paying service tax 9 at the rate specified in 47 [ section 66B ] of Chapter V of the Act and 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 changed during a financial year under any circumstances. Explanation . - For the purposes 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. 35 [(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; 71 [(ia) in case of single premium annuity policies other than (i) above, 1.4 per cent. of the single premium charged from the policy holder;] 37 [(ii) in all other cases, 55 [3.5 per cent.] of the premium charged from policy holder in the first year and 56 [1.75 per cent.] of the premium charged from policy holder in the subsequent years;] towards the discharge of his service tax liability instead of paying service tax at the rate specified in 47 [ section 66B ] of Chapter V of the said Act: Provided that 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.] 14 (8) Omitted 5 (9) Omitted 20 [(7B). The person liable to pay service tax in relation to purchase or sale of foreign currency, including money changing, shall have the option to pay an amount calculated at the following rate towards discharge of his service tax liability instead of paying service tax at the rate specified in section 66B of Chapter V of the Act, namely : ] 57 [0.14 per cent] of the gross amount of currency exchanged for an amount upto rupees 100,000, subject to the minimum amount of 58 [rupees 35]; and (b) rupees 59 [140 and 0.07 per cent.] of the gross amount of currency exchanged for an amount of rupees exceeding rupees 100,000 and upto rupees 10,00,000; and (c) rupees 60 [770 and 0.014 per cent] of the gross amount of currency exchanged for an amount of rupees exceeding 10,00,000, subject to maximum amount of 61 [rupees 7,000] : Provided that 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.] 30 [*****]] 21 [(7C) The distributor or selling agent, liable to pay service tax for the taxable service of promotion, marketing, organising or in any other manner assisting in organising lottery, shall have the option to pay an amount at the rate specified in column (2) of the Table given below, subject to the conditions specified in the corresponding entry in column (3) of the said Table, instead of paying service tax at the rate specified in section 66B of Chapter V of the said Act : ] 76 [ (7CA) The person liable for paying service tax for the taxable services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, shall have the option to pay an amount calculated at the rate of 1.4% of the sum of cost, insurance and freight (CIF) value of such imported goods. ] Table Sl. No. Rate Condition (1) (2) (3) 1. Rs 62 [8200] on every ₹ 10 Lakh (or part of ₹ 10 Lakh) of aggregate face value of lottery tickets printed by the organising State for a draw If the lottery or lottery scheme is one where the guaranteed prize payout is more than 80% 2. Rs 63 [12800] on every ₹ 10 Lakh (or part of ₹ 10 Lakh) of aggregate face value of lottery tickets printed by the organising State for a draw If the lottery or lottery scheme is one where the guaranteed prize payout is less than 80% Provided that in case of online lottery, the aggregate face value of lottery tickets for the purpose of this sub-rule shall be taken as the aggregate value of tickets sold, and service tax shall be calculated in the manner specified in the said Table. Provided further that the distributor or selling agent shall exercise such option within a period of one month of the beginning of each financial year and such option shall not be withdrawn during the remaining part of the financial year. Provided also that the distributor or selling agent shall exercise such option for financial year 2010-11, within a period of one month of the publication of this sub-rule in the Official Gazette or, in the case of new service provider, within one month of providing of service 48 [ such service ] and such option shall not be withdrawn during the remaining part of that financial year. Explanation .- For the purpose of this sub-rule- (i) 64 [***] (ii) draw shall have the meaning assigned to it in clause (d) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010. (iii) online lottery shall have the meaning assigned to it in clause (e) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010. (iv) organising state shall have the meaning assigned to it in clause (f) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010.] 65 [(7D) The person liable for paying the service tax under sub-rule (7), (7A), 77 [ (7B), (7C) or (7CA) ] of rule 6 , shall have the option to pay such amount as determined by multiplying total service tax liability calculated under sub-rule (7), (7A), 77 [ (7B), (7C) or (7CA) ] of rule 6 by 72 [ effective rate of Swachh Bharat Cess ] and dividing the product by 73 [ rate of service tax specified in section 66B of the Finance Act, 1994 ], during any calendar month or quarter, as the case may be, towards the discharge of his liability for Swachh Bharat Cess instead of paying Swachh Bharat Cess at the rate specified in sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015) read with notification No.22/2015-Service Tax, dated the 6th November, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 843 (E), dated the 6th November, 2015, and the option under this sub-rule once exercised, shall apply uniformly in respect of such services and shall not be changed during a financial year under any circumstances.] 74 [ (7E) The person liable for paying the service tax under sub-rule (7), (7A), 77 [ (7B), (7C) or (7CA) ] of rule 6 , shall have the option to pay such amount as determined by multiplying total service tax liability calculated under sub-rule (7), (7A), 77 [ (7B), (7C) or (7CA) ] of rule 6 by effective rate of Krishi Kalyan Cess and dividing the product by rate of service tax specified in section 66B of the Finance Act, 1994 , during any calendar month or quarter, as the case may be, towards the discharge of his liability for Krishi Kalyan Cess instead of paying Krishi Kalyan Cess at the rate specified in sub-section (2) of section 161 of the Finance Act, 2016 (28 of 2016) and the option under this sub-rule once exercised, shall apply uniformly in respect of such services and shall not be changed during a financial year under any circumstances. ] --------------------------------- Notes : 1. Has been substituted vide Notification No. 39/2007 dated 12/9/2007 before it was read as (1) The service tax shall be paid to the credit of the Central Government by the 5th of the month immediately following the calendar month in which the payments are received, towards the value of taxable services: Provided that where the assessee is an individual or proprietary firm or partnership firm, the service tax shall be paid to the credit of the Central Government by the 5th of the month immediately following the quarter in which the payments are received, towards the value of taxable services: Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part or whole of the value of services, which is attributable to services provided during the period when such services were not taxable: Provided also that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year. Earlier Sub Rule (1) has been substituted vide notification no. 7/2005 dated 1/3/2005 before substitution it was read as: (1) The service tax on the value of taxable services received during any calendar month shall be paid to the credit of the Central Government by the 25th of the month immediately following the said calendar month: Provided 11 (***) that where the assessee is an individual or proprietary firm or partnership firm, the service tax on the value of taxable services received during any quarter shall be paid to the credit of the Central Government by the 25th of the month immediately following the said quarter. 12 Provided further that the Service Tax on the value of taxable services received during the month of March or the quarter ending March, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year. 8 Explanation.- For the removal of doubt it is hereby clarified that in case the value of taxable service is received before providing the said service, service tax shall be paid on the value of service attributable to the relevant month, or quarter, as the case may be. 2 Omitted Earlier sub rule (1) has been substituted vide Notification No. 54/98 dated 7/10/1998 , before it was read as, [ (1) The assessee shall deposit with the bank designated by the Central Board of Excise and Customs for this purpose in Form TR-6 [A] or in any other manner as may be prescribed by the Central Board of Excise and Customs by the 15th of the month immediately following the calendar month, the service tax collected by him on the value of taxable service: Provided that where an assessee is, for any reason, unable to correctly estimate on the date of deposit the actual amounts collected for any particular month or period, the assessee may make a request in writing to the Central Excise Officer to make a provisional assessment of the tax on the basis of the amount deposited and the Central Excise Officer, may, on receipt of such request, order provisional assessment of tax and where the Central Excise Officer makes a provisional assessment, the provisions of Central Excise Rules, 1944 relating to provisional assessment, except so far as it relates to execution of bond, shall, so far as may be, apply to such assessment. [B] (1A) The person responsible for collecting the service tax in relation to the services provided by an air travel agent, shall have the option, to pay an amount calculated at the rate of 0.25% of the basic fare in the case of domestic bookings, and at the rate of 0.5% of the basic fare in the case of international bookings, of passage for travel by air, during any calendar month, towards the discharge of his service tax liability instead of paying service tax at the rate of five per cent of the value of taxable service rendered by him and 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 changed during a financial year under any circumstances. Explanation. - For the purposes 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 air line. [C] (1B) The value of the taxable service in relation to the services provided by a clearing and forwarding agent to a client for rendering services of clearing and forwarding operations in any manner shall be deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client engaging such agent. (2)A statement giving details of the difference between the service tax deposited and the service tax actually collected for each month shall be given by the assessee in a memorandum in Form ST 3A accompanying the quarterly return submitted by him immediately thereafter. (3) Where the assessee submits a memorandum in Form ST 3A under sub-rule (2), it shall be lawful for the Central Excise officer to complete the assessment, wherever he deems it necessary, after calling such further documents or records as he may consider necessary and proper in the circumstances of the case. Explanation. - For the purposes of this rule and rule 7, Form TR-6 means a memorandum or challan referred to in rule 92 of the Treasury Rules of the Central Government. ] [A]. Has been inserted vide Notification No. 8/96 dated 26/11/19996 [B]. Has been inserted vide Notification No. 20/97 dated 26/6/1997 [C]. Has been inserted vide Notification No. 27/97 dated 11/7/1997 2. Has been Omitted vide Notification No. 12/2002 dated 1/8/2002 , before it has been inserted vide Notification No. 1/99 dated 28/2/1999 as, [ Provided further that, in the case of a person who is a non-resident or is from outside India, does not have any office in India and is liable to pay service tax on taxable services provided in India,- (i) the service tax thereon shall be paid by such person or on his behalf by any other person authorised by him, who shall submit to the Commissioner of Central Excise in whose jurisdiction the taxable services have been rendered, a return, containing the following details, (a) name and address; (b) name and address of the client to whom the taxable services were rendered; (c) nature of taxable services rendered; (d) period for which taxable services were rendered; (e) value of the taxable services rendered; (f) service tax liability on the taxable services rendered, along with a copy of the bill raised on the client to whom services have been rendered, a copy of the contract or agreement regarding the provision of such services to the client, and a demand draft payable to the Commissioner of Central Excise towards his service tax liability; and (ii) the return along with the demand draft shall be submitted within a period of 30 days from the date of raising of the bill on the client for the taxable services rendered, failing which he shall be liable to pay interest, as per the provisions of section 75 of the Finance Act, 1994 (32 of 1994). ] 3. Has been substituted vide Notification No. 5/2001 dated 9/7/2001 , before it was read as, [ Where an assessee is, for any reason, unable to correctly estimate on the date of deposit the actual amount payable for any particular month or quarter, as the case may be, the assessee may make a request in writing to the Central Excise Officer to make a provisional assessment of the tax on the basis of the amount deposited and the Central Excise Officer, may, on receipt of such request, order provisional assessment of tax and where the Central Excise Officer makes a provisional assessment, the provisions of Central Excise Rules, 1944 relating to provisional assessment, except so far as it relates to execution of bond, shall, so far as may be, apply to such assessment. ] 4. For the words Central Excise Officer , the words Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, has been substituted vide Notification No. 5/2001 dated 9/7/2001 5. Has been Omitted vide Notification No. 10/2006 dated 19/4/2006 , before it was inserted vide Notification No. 5/2001 dated 9/7/2001 , as [ (9) The value of taxable service in relation to insurance auxiliary services provided by an insurance agent shall be deemed to be the gross amount of commission, fee or any other sum (by whatever name called) paid to such agent by the insurer appointing such agent. ] 6. Has been inserted vide Notification No. 12/2002 dated 1/8/2002 7. For the numbers and figures 0.5% , the numbers and figures 0.6% and for the numbers and figures 1.0% , the numbers and figures 1.2% has been substituted vide Notification No. 17/2006 dated 25/4/2006 , Earlier For the numbers and figures 0.4% , the numbers and figures 0.5% and 0.8% , the numbers and figures 1.0% has been substituted vide Notification No. 27/2004 dated 13/9/2004 , before for the numbers and figures 0.25% , the number and figures 0.4% and for 0.5% , the numbers and figures 0.8% and for five per cent. , the words eight per cent. Has been substituted vide Notification No. 4/2003 dated 14/5/2003 8. Has been inserted vide Notification No. 5/2004 dated 9/7/2004 9. For the words at the rate of eight per cent. of the value of taxable service rendered by him the words, figures and letters at the rate specified in section 66 of Chapter V of the Act has been substituted vide Notification No. 11/2004 dated 10/9/2004 , before eight per cent has been substituted by five per cent vide Notification No. 4/2003 dated 14/5/2003 10. Has been inserted vide Notification No. 11/2004 dated 10/9/2004 11. For the words Provided further that the words Provided that has been substituted vide Notification No. 1/2005 dated 14/1/2005 12. Has been inserted vide Notification No. 1/2005 dated 14/1/2005 13. Has been substituted vide Notification No. 1/2007 dated 1/3/2007 , before it was inserted vide Notification No. 23/2005 dated 7/6/2005 as, [ Notwithstanding anything contained in sub-rule (4), where an assessee has opted for registration under sub-rule (2) of rule 4 of these rules and has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, for the reason of not receiving details of payments received towards the value of taxable services at his other premises or offices, the assessee may adjust such excess amount so paid as service tax by him against his service tax liability for the subsequent period and the details of such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment. ] 14. Has been Omitted vide Notification No. 10/2006 dated 19/4/2006 , before it was read as, [ (8) The value of the taxable service in relation to the services provided by a clearing and forwarding agent to a client for rendering services of clearing and forwarding operations in any manner shall deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client engaging such agent. ] 15. Has been inserted vide Notification No. 27/2006 dated 21/9/2006 . Further, substituted vide Notification No. 01/2010 ST dated 19-2-2010, before substitution it was read as, Provided that the assessee, who has paid service tax of rupees fifty lakh or above in the preceding financial year or has already paid service tax of rupees fifty lakh in the current financial year, shall deposit the service tax liable to be paid by him electronically, through internet banking. 16. Has been inserted vide Notification No. 28/2007 dated 22/5/2007 Further Substituted vide Notification No.36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- Notwithstanding anything contained in sub-rules (4), (4A) and (4B), where the person liable to pay service tax in respect of services provided or to be provided in relation to renting of immovable property, referred to in sub-clause (zzzz) of clause (105) of section 65 of the Act, has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, on account of non-availment of deduction of property tax paid in terms of notification No.24/2007-Service Tax, dated the 22 nd May, 2007 , from the gross amount charged for renting of the immovable property for the said period at the time of payment of service tax, the assessee may adjust such excess amount paid by him against his service tax liability within one 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 fifteen days from the date of such adjustment. 17. Sub rule 1A has been inserted vide notification no. 4/2008 ST dated 1-3-2008 18. In sub-rule (4B), in clause (iii), for the words rupees fifty thousand , the words one lakh rupees has been substituted vide notification no. 4/2008 ST dated 1-3-2008 . Further, Substituted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, one lakh rupees 19. Explanation inserted by Notification no. 19/2008 dated 10-5-2008 effect from the 16th day of May, 2008 20. Inserted by Notification no. 19/2008 dated 10-5-2008 effect from the 16th day of May, 2008, Further Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- The person liable to pay service tax in relation to purchase or sale of foreign currency, including money changing, provided by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorized money changer, referred to in sub-clauses (zm) and (zzk) of clause (105) of section 65 of the Act, shall have the option to pay an amount calculated 33 [at the following rate] towards discharge of his service tax liability instead of paying service tax at the rate specified in section 66 of Chapter V 33 [of the Act, namely: 21. Inserted vide notification no. 49/2010 ST dated 8-10-2010 Further Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- The distributor or selling agent, liable to pay service tax for the taxable service of promotion, marketing, organising or in any other manner assisting in organising lottery, referred to in sub-clause (zzzzn) of clause (105) of section 65 of the said Act (hereinafter referred to as the said sub-clause), shall have the option to pay an amount at the rate specified in column (2) of the Table given below, subject to the conditions specified in the corresponding entry in column (3) of the said Table, instead of paying service tax at the rate specified in section 66 of Chapter V of the said Act : 22. Substituted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, payments are received, towards the value of taxable services 23. Substituted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, payments are received, towards the value of taxable services 24. Omitted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part or whole of the value of services, which is attributable to services provided during the period when such services were not taxable: 25. For the words Provided also that the words Provided further that substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 Earlier, it was Substituted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, Provided also that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31 st day of March of the calendar year. 26. Omitted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, 19 [ Explanation .- For the removal of doubts, it is hereby declared that where the transaction of taxable service is with any associated enterprise, any payment received towards the value of taxable service, in such case shall include any amount credited or debited, as the case may be, to any account, whether called 'Suspense account' or by any other name, in the books of account of a person liable to pay service tax.] 27. Substituted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, (3) Where an assessee has paid to the credit of Central Government service tax in respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received. 28. Inserted vide notification no. 3/2011 ST dated 1.3.2011 29. Substituted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, 0.25 per cent. of the gross amount 30. Omitted vide notification no. 3/2011 ST dated 1.3.2011 , before it was read as, [ Provided that such option shall not be available in cases where the consideration for the service provided or to be provided is shown separately in the invoice, bill or, as the case may be, challan issued by the service provider. Illustration Buying rate $US 1 = ₹ 38, selling rate $US 1 = ₹ 40 (i) Person exchanged $100 for equivalent rupees Transaction value = ₹ 3800 (Rs.38 x 100) Service tax payable = ₹ 9.5 (0.25% x 3800) (ii) Person exchanged equivalent rupees for $100 Transaction value = ₹ 4000 (40 x 100) Service tax payable = ₹ 10 (0.25% x 4000).] 31. Inserted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011 32. Substituted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011, before it was read as, (a) has refunded the payment or part thereof, so received alongwith the service tax payable thereon for the service to be provided by him to the person from whom it was received; or 33. Substituted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011, before it was read as, at the rate of 29 [0.1 per cent. of the gross amount] of currency exchanged 34. Substituted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011, before it was read as, of the Act 35. Substituted vide notification no. 35/2011 ST dated 25.4.2011 w.e.f. 1.5.2011 , before it was read as, 10 (7A) An insurer carrying on life insurance business liable for paying the service tax in relation to the risk cover in life insurance provided to a policy holder shall have the option to pay an amount calculated at the rate of one per cent. of the gross amount of premium charged by such insurer towards the discharge of his service tax liability instead of paying service tax at the rate specified in section 66 of Chapter V of the Act: Provided that such option shall not be available in cases where- (a) the entire premium paid by the policy holder is only towards risk cover in life insurance; or (b) the part of the premium payable towards risk cover in life insurance is shown separately in any of the documents issued by the insurer to the policy holder. 36 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, (4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the following conditions, namely:- (i) excess amount paid is on account of reasons not involving interpretation of law, taxability, classification, valuation or applicability of any exemption notification, (ii) excess amount paid by an assessee registered under sub-rule (2) of rule 4, on account of delayed receipt of details of payments towards taxable services may be adjusted without monetary limit, (iii) in cases other than specified in clause (ii) above, the excess amount paid may be adjusted with a monetary limit of rupees 18 [two lakh rupees] for a relevant month or quarter, as the case may be, (iv) the details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment. Further Notification No.36/2012- Service Tax, Dated 20/06/2012, before it was read as:- Provided also that in case of taxable services covered under sub-rule (1) of rule 3 of the Export of Services Rules, 2005 , this sub-rule shall not apply subject to the condition that the payment is received within the period specified by the Reserve Bank of India, including such extended period as may be allowed from time to time: 37 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, (ii) 1.5 per cent of the gross amount of premium charged from a policy holder in all other cases; 38 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, 0.1 per cent. 39 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, rupees 25. 40 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, 100 and 0.05 per cent. 41 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, 550 and 0.01 per cent. 42 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, 5000 43 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, 6000 44 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 , before it was read as, 9000 45 Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- provided or to be provided 46. Inserted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , 47 Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- section 66 48 Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- service under the said sub-clause 49. Corrected vide Corrigendum No. F. No. 334/1/2012-TRU, dated 21/03/2012 , before it was read as:- 0.12 per cent. 50. Substituted vide Notification No 16 /2013-Service Tax dated 22nd November, 2013 w.e.f. 1st day of January, 2014, before it was read as rupees ten lakh 51. Substituted vide Notification No. 9/2014- Service Tax, dated 11th July, 2014 w.e.f. 1st October, 2014, before it was read as, (2) The assessee shall deposit the service tax liable to be paid by him with the bank designated by the Central Board of Excise and Customs for this purpose in Form TR-6 or in any other manner prescribed by the Central Board of Excise and Customs. 15 [ Provided that where an assessee has paid a total service tax of 50 [rupees one lakh] or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall deposit the service tax liable to be paid by him electronically, through internet banking.] 52. Omitted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 14th May 2015; before it was read as, 28 [(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.] 53. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 7 0.6% 54. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 7 1.2% 55. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 3 per cent. 56. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 1.5 per cent. 57. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 38 0.12 per cent 58. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 39 rupees 30 59. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 40 [120 and 0.06 per cent.] 60. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 41 [660 and 49 [ 0.012 per cent.] 61. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, rupees 42 [6000] 62. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 43 [7000/-] 63. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 44 [11000/-] 64. Omitted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 14th May 2015, before it was read as, (i) distributor or selling agent shall have the meaning assigned to them in clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010 and shall include distributor or selling agent authorised by the lottery organising State. 65. Inserted vide Not. 25/2015 - Dated 12-11-2015, w.e.f. 15th day of November, 2015 66. Inserted vide Not. 26/2015 - Dated 9-12-2015. 67. Substituted vide Not. 27/2015 - Dated 18-12-2015 , before it was read as, State of Tamil Nadu 68. Substituted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, assessee is an individual or proprietary firm or partnership firm 69. Substituted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, in case of individuals and partnership firms whose 70. Substituted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, Central Excise (No. 2) Rules, 2001 71. Inserted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016. 72. Substituted vide Not. 31/2016 - Dated 26-5-2016 w.e.f. 1st day of June, 2016 , before it was read as, 0.5 73. Substituted vide Not. 31/2016 - Dated 26-5-2016 w.e.f. 1st day of June, 2016 , before it was read as, 14 (fourteen) 74. Inserted vide Not. 31/2016 - Dated 26-5-2016 w.e.f. 1st day of June, 2016 75. Inserted vide Not. 6/2017 - Dated 30-1-2017 76. Inserted vide Not. 13/2017 - Dated 13-4-2017, w.e.f. 22nd January, 2017 77. Substituted vide Not. 13/2017 - Dated 13-4-2017, w.e.f. 22nd January, 2017 before it was read as, (7B) or 7(C)