9911796707
TMI BlogService Tax Rules, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (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 im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 REQUI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst. 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ... .......................................................................................... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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