Service Tax Rules, 1994 - 002/94 - Service Tax

Service Tax Rules, 1994

[Notification No. 2/94-S.T., dated 28-6-1994]

(This notification has been amended by various notifications - for currently effective rules- please see Service Tax Rules, 1994 Separately)

G.S.R. 546(E.).- 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 for the purpose of the assessment and collection of service tax, namely :-

1. Short title and commencement. - (1) These rules may be called the Service Tax Rules, 1994.

(2) They shall come into force on the 1st day of July, 1994.

2. Definitions.- (1) In these rules, unless the context otherwise requires, -

(a) "Act" 1994) ; means the Finance Act, 1994 (32 of

(b) "assessment" means assessment of service tax by a Central Excise Officer and shall include reassessment, an order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed;

(c) "Form" means a Form appended to these rules;

(d) "person responsible for collecting the service tax" means -

(i) in relation to a telephone connection -

(a) the Director General of Posts and Telegraphs, referred to in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885); or

(b) the Chairman-cum-Managing Director, Mahanagar Telephone Nigam Ltd., Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or

(c) any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885);

(ii) In relation to general insurance business

(a) the Chairman of the General Insurance Corporation of India, Bombay; or

(b) the Chairman-cum-Managing Director of the National Insurance Company Ltd., Calcutta; or

(c) the Chairman-cum-Managing Director of the New India Assurance Company Ltd., Bombay; or

(d) the Chairman-cum-Managing Director of the Oriental Insurance Company Ltd., Delhi; or

(e) the Chairman-cum-Managing Director of the United India Insurance Company Ltd., Madras; or

(f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the Insurance Act, 1938 (4 of 1938); and

(iii) in connection with the sale or purchase of securities listed on a recognised stock exchange, every stock-broker.

(2) All words and expressions used but not defined in these rules but defined in the Central Excises and Salt Act, 1944 (1 of 1944) and the Central Excise Rules, 1944 shall have the meanings assigned to them in that Act and rules.

3. Appointment of officers. - The Central Board of Excise and Customs may appoint such Central Excise Officers as it thinks fit for exercising the powers under Chapter V of the Act within such local limits as it may assign to them as also specify the taxable service in relation to which any such Central Excise Officer shall exercise his powers.

4. Registration. - (1) Every person responsible for collecting the service tax shall make an application to the concerned Central Excise Officer appointed under rule 3, in Form ST-1 for registration.

(2) Where an assessee is providing taxable services from more than one premises or offices, it shall be competent for the Central Government to allow separate applications for registration in respect of each such premises or office.

(3) The Central Excise Officer shall, after satisfying himself that the application form is in confirmity with the provisions of Chapter V of the Act and these rules, grant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted.

(4)Where a registered assessee transfers his business to another person, the transferee shall obtain a fresh certificate of registration.

(5)Every registered assessee, who ceases to carry on the activity for which he is registered, shall surrender his registration certificate immediately.

5. Records.- (1)The records (including computerised data) as maintained by an assessee in accordance with the various laws in force from time to time shall be acceptable.

(2) Every assessee shall furnish to the Central Excise Officer at the time of filing his quarterly return for the first time a list of all accounts maintained by the assessee in relation to service tax including memoranda received from his branch offices.

6. Payment of service tax. - (1) The assessee shall deposit with the bank designated by the Central Board of Excise and Customs for this purpose in Form TR-6 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.

(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.

7. Quarterly return. - (1) Every assessee shall submit a quarterly return in Form ST-3, in triplicate along with -

(a) a copy each of the Form TR-6 submitted for the months covered in the quarter, and

(b) a memorandum in Form ST 3A giving full details of the difference between the amount of service tax collected during a month and the actual amount deposited.

(2) The Central Excise Officer shall thereupon, assess the service tax payable including interest, if any, payable thereon and complete the assessment memorandum. A copy of the return so assessed shall be sent to the assessee.

(3) The service tax determined and paid by the assessee shall be adjusted against the service tax assessed by the Central Excise Officer under sub-rule (2) and where the service tax so assessed is more than the service tax determined and paid by the assessee, the assessee shall pay the deficiency, along with amount of interest determined thereon, within ten days of receipt of the copy of the return from the Central Excise Officer and where such service tax is less, the assessee may apply for refund in accordance with the provisions of section 11B of the Central Excises and Salt Act, 1944 (1 of 1944).

8. Form of appeals to Collector of Central Excise (Appeals). - (1) An of the Act to the appeal under section 85  Central Excise (Appeals) shall be in Collector of Form ST-4.

(2) The appeal shall be filed in duplicate and shall be accompanied by a copy of order appealed against.

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) a memorandum of cross-objections under sub-section (4) of section 86 of the Act made in Form ST-6; and

(b) 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) a memorandum of cross-objections under sub-section (4) of section 86 of the Act made in Form ST-6;

(b) a copy of the order of Collector of Central Excise and a copy of the order passed by the Central Board of Excise and Customs directing the Central Excise Officer to apply to the Appellate Tribunal or copy of orders of Collector of Central Excise (Appeals) and the order of Collector of Central Excise directing the Central Excise Officer to apply to the Appellate Tribunal, as the case may be.

FORM ST-1

APPLICATION FOR REGISTRATION

UNDER SECTION 69 OF FINANCE ACT, 1994 (32 of 1994)

1.	NAME OF THE ASSESSEE	:
2.	ADDRESS OF THE ASSESSEE	:
3.	ADDRESS OF THE PREMISES TO BE REGISTERED	:
4.	CATEGORY OF THE SERVICE	:
5.	FAX/TELEX AND PHONE NUMBER	:
6.	FORM OF ORGANISATION (individual/company/partnership, etc.)	:
7.	ADDITIONAL INFORMATION REQUIRED IN THE CASE OF STOCK BROKER	:
	(a) Name of the Member, with code No.
	(b) Name of Stock Exchange registered with
	(c) Date of admission of Membership
	(d) Whether member of more than one Stock Exchange? If so, please give name of the Stock Exchange with Code Number
	(e) Registration Number allotted by Securities and Exchange Board of India (copy of certificate of registration may be enclosed or a copy of application for registration with SEBI may be enclosed)

 ________________________ agree to abide by all the provisions of 8. I/We Service Tax Rules, 1994 and any order issued there under.

9. I/We________________________ declare in the best of my/our knowledge and belief that the information furnished herein is true and complete.

Place : Date :

Signature of Assessee or his Authorised Representative

FORM ST-2

CERTIFICATE OF REGISTRATION UNDER SECTION 69 OF THE FINANCE ACT, 1994 (32 of 1994)

1. Shri/M/s.________________________________ (Name with complete address of premises) having undertaken to comply with the conditions prescribed in the Service Tax Rules, 1994 and any orders issued there under is hereby certified to have been registered with the Central Excise Department for collecting Service Tax on __________________. His Registration Number is ________________.

2. Thiscertificate is valid only for the premises given above.

3. ThisRegistration Certificate is not transferable.

4. Thiscertificate shall remain valid till the holder carries on the activity for which the certificate has been issued or where surrender of the certificate is accepted by the Central Excise Officer.

Place : Date :

Name & Signature of the Central Excise Officer with official seal.

FORM ST-3

RETURN OF SERVICE TAX CREDITED TO THE GOVERNMENT OF INDIA FOR THE QUARTER ENDING ____________ 19_____

COLLECTORATE

1.Name of the assessee			:
2. Category of Service			:
3. C.Ex.Registration No.			:
S. No.	Month	Value of taxable service in terms of Sec. 67 of the Finance Act	Service Tax @ 5%	Amount of interest, if any	Total amount paid	Challan No. & date
1	2	3	4	5	6	7

(1)

(2)

(3)

TOTAL :

I/We declare that I/we have compared the above particulars with the records and books maintained by us and that the same are correctly stated.

Place : Date :

Signature of Assessee or his authorised representative

ASSESSMENT MEMORANDUM

1. The ServiceTax has been paid correctly

2. The ServiceTax has been short/excess paid to the extent of Rs. .......... The correct assessment of the Service Tax is as per the following details

The assessee is requested to pay the deficiency of Rs. ............... within 10 days from the receipt of this Assessment Memorandum. The assessee may apply for refund, if any, in ...............

(Signature and Stamp of

Central Excise Officer)

FORM ST-3A*

MEMORANDUM FOR PROVISIONAL DEPOSIT UNDER RULE 6 OF THE SERVICE TAX RULES, 1994

FOR THE MONTH OF ________, 19____

S. No.	PROVISIONAL VALUE OF TAXABLE SERVICE IN TERMS OF SEC. 67 OF THE ACT	PROVISIONAL AMOUNT OF SERVICE TAX @ 5% PAID	FORM TR-6 NO. AND DATE	ACTUAL VALUE OF TAXABLE SERVICE IN TERMS OF SEC. 67
1	2	3	4	5

 

ACTUAL AMOUNT OF SERVICE TAX PAYABLE	DIFFERENCE BETWEEN THE AMOUNT OF PROVISIONALLY PAID TAX AND THE AMOUNT OF SERVICE TAX PAYABLE	FORM TR-6 NO. AND DATE INDICATING PAYMENT UNDER COL. (7)	REMARKS
6	7	8	9

Reasons for making provisional deposit of service tax _____________

* Attach separate sheet for each month.

FORM ST-4

Under Section 85 of the Finance Act, 1994 (32 of 1994)

1. No................... of................ 19.........
2. Nameand address of the appellant.
3. Designation and address of theofficer passing the decision or order appealed against and the date of decision or order.
4. Date ofcommunication of the decision or order appealed against to the appellant.
5. Addressto which notices may be sent to appellant.
5A.(i)Period of dispute
(ii)	Amount of service tax, if any, demanded for the period mentioned in Col. (i).
(iii)	Amount of refund, if any, claimed for the period mentioned in Col. (i).
(iv)	Amount of interest.
(v)	Amount of penalty.
(vi)	Value of the taxable service for the period mentioned in Col. (i)
6.	Whether service tax or penalty or interest or all the three have been deposited.
6A.	Whether the appellant wishes to be heard in person?
7.	Relief claimed in appeal.

STATEMENT OF FACTS GROUNDS OF APPEAL

Signature of the authorised representative, if any

Signature of the appellant

VERIFICATION

I ............................ the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ................................................ day

of ........................

Place :.................

Date : .................

Signature of the authorised representative, if any.			Signature of the appellant or his authorised representative.
Notes :	The form of appeal including the statement of facts and the grounds of appeal shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.

FORM ST-5

FORM OF APPEAL TO APPELLATE TRIBUNAL UNDER SECTION 86 OF THE FINANCE ACT, 1994 (32 of 1994)

IN THE CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL

Appeal No. ................................................................ of 19 .....................

Appellant.....................................................................................................

Versus

Respondent.....................................................................................................

	(1) The designation and address of the authority passing the order appealed against.
	(2) The number and date of the order appealed against.
	(3) Date of communication of a copy of the order appealed against.
	(4) State/Union Territory and the Collectorate in which the order/decision of assessment/penalty/ interest was made.
	(5) Designation and address of the adjudicating authority in cases where the order appealed against is an order of the Collector (Appeals).
	(6) Address to which the notices may be sent to the appellant.
	(7) Address to which the noticesmay be sent to the respondent.
	(8) Whether the decision or order appealed against involves any question having a relation to the value of the taxable service for purposes of assessment; if not difference in tax or tax involved, or amount of interest or penalty involved, as the case may be.
	Period of dispute. (i) (8A)
	(ii)	Amount of tax, if any, demanded for the period mentioned in item (i).
	(iii)	Amount of refund, if any, claimed for the period mentioned in item (i).
	(iv)	Amount of interest involved.
	(v)	Amount of penalty imposed.
	is deposited; if not, whether any (9) Whether tax or penalty/interest application for dispensing with such deposit has been made. (a copy of the challan under which the deposit is made shall be furnished).
	(9A) Whether the appellant wishes to be heard in person.
	(10) Reliefs claimed inappeal.

STATEMENT OF FACTS

GROUNDS OF APPEAL

(i)

(ii)

(iii)

(iv)

Signature of authorised representative, if any.

appellant.   Signature of the

VERIFICATION

I, ..........................., the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ............................. day of ....................... 19.......

Signature of the authorised representative, if any.

Signature of the appellant or his authorised representative.

Notes :

(1) The appeal including the statement of facts and the grounds of appeal shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the order appealed against (one of which at least shall be certified copy).

(2) The form of appeal shall be in English (or Hindi) and should set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds be numbered consecutively.

(3) The fee ofRs. 200/- required to be paid under the provisions of the Act shall be paid through a crossed bank draft drawn in favour of the Assistant Registrar of the Bench of the Tribunal on a branch of any nationalised bank located at the place where the Bench is situated and the demand draft shall be attached to the form of appeal.

FORM ST - 6

FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SECTION 86 OF THE FINANCE ACT, 1994 (32 of 1994)

IN THE CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL

	Cross-objection No............................................................ of 19................. In appeal No. ....................... .............................................of 19.................. .............................................................................  Appellant/Applicant Respondent..................................................................................
	(1) State/Union Territory and the Collectorate in which the order/decision of assessment/penalty/ interest was made.
	(2) Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or as the case may be, the Collector of Central Excise.
	(3) Address to which notices may be sent to the respondent.
	(4) Address to which notices may be sent to the appellant/applicant.
	(5) Whether the decision or order appealed against involves any question having a relation to the rate of tax or to the value of taxable service for purposes of assessment; if not, difference in tax or tax involved, or amount of interest or penalty involved or value of taxable service involved, as the case may be.
	(5A)(i)  Period of dispute
		(ii)	Amount of tax, if any, claimed for the period mentioned in item (i)
		(iii)	Amount of refund, if any, claimed for the period mentioned in item (i)
		(iv)	Amount of interest imposed
		(v)	Amount of penalty imposed
		(6) Relief claimed in the memorandum of cross-objections.

GROUNDS OF CROSS-OBJECTIONS

(1)

(2)

(3)

(4)

Signature of authorised representative, if any.

Signature of the respondent or his authorised representative.

VERIFICATION

I, ..................... the respondent, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ............................................ day of .............. 19 .......

Signature of the authorised representative, if any

Signature of the respondent or his authorised representative.

Notes :

(1) The form of memorandum of cross-objection shall be filed in quadruplicate.

(2) The form of memorandum of cross-objections should be in English (or Hindi) and should set forth, concisely and under distinct heads the ground of the cross-objections without any argument or narrative and such grounds should be numbered consecutively.

(3) The number and year of appeal/application as allotted by the office of the Appellate Tribunal and appearing in the notice of appeal/application received by the respondent is to be filled in by the respondent.

FORM ST - 7

FORM OF APPLICATION TO APPELLATE TRIBUNAL UNDER SECTION 86(2) OF THE FINANCE ACT, 1994 (32 of 1994)

IN THE CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL

Appeal No. .................................................................. of ......................

.......................................................................................... Applicant

Vs.

.......................................................................................... Respondent

	(1) Designation and address of theapplicant (If the applicant is not the adjudicating authority, a copy of the authorisation from the Collector of Central Excise to make the application should be enclosed).
	(2) Name and address of the respondent.
	(3) Designation and address of the officer passing the decision or order in respect of which this application is being made and the date of the decision or order.
	(4) State/Union Territory and the Collectorate in which the decision or order was made.
	(5) Date on which order under sub-section (2) of section 86 of the Finance Act, 1994 has been passed by the Board.
	(6) Date of communication of the order referred to in (3) above to the adjudicating authority.
	(7) Whether the decision or orderappealed against involves any question having a relation to the rate of tax or to the value of taxable service for purpose of assessment; if not, difference in tax or duty involved, or amount of penalty involved or value of goods involved, as the case may be.
	(7A)(i)  Period of dispute
		(ii)	Amount of tax, if any, demanded for the period mentioned in column (i)
		(iii)	Amount of refund, if any, claimed for the period mentioned in column (i)
		(iv)	Amount of interest imposed
		(v)	Amount of penalty imposed
	(B) Reliefs claimed in the application.

STATEMENT OF FACTS

GROUNDS OF APPLICATION

Signatureof the applicant

Notes :

The form of application including the statement of facts and grounds of application shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decisions or order passed by the Collector of Central Excise (one of which at least shall be certified copy) and a copy of the order passed by the Board or copies of orders of Collector of Central Excise (Appeals) one of which shall be a certified copy) and a copy of the order of Collector of Central Excise as the case may be under sub-section (2) of Section 86.