9911796707
TMI BlogReturn under section 70 of the Finance Act, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... pany A.8.5 Registered Trust A8.6 Society/Co-operative Society A 8.7 A firm A8.8 Hindu Undivided Family A 8.9 Government A8.10 An association of persons or body of individuals, whether incorporated or not A.8.11 A local authority A8.12 Every artificial juridical person, not falling within any of the preceding categories A9 Taxable Service(s) for which tax is being paid A10 Assessee is liable to pay service tax on this taxable service as - (Please tick the appropriate category) A10.1 A Service Provider under Section 68(1) A10.2 A Service Receiver under Section 68(2) A 10.3 A Service Provider under partial reverse charge under proviso to Section 68(2) A10.4 A Service Receiver under partial reverse charge under proviso to Section 68(2) A 10.5 If covered by A10.3 above, then the percentage of service tax Payable as provider of service A10.6 If covered by A10.4 above, then the percentage of service tax Payable as re- cipient of service A11 EXEMPTIONS A11.1 Has the assessee availed benefit of any exemption notification ('Y'/'N') A11.2 If reply to A11.1 is 'Y', please furnish Notification Nos. and Sl. No. in the notification under which s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation Cess payable B1.21 Secondary & Higher Education Cess payable B1.22 Swachh Bharat Cess payable based on entries in serial number B1.15 B1.23 Swachh Bharat Cess payable based on entries in serial number B1.16 B1.24 Total Swachh Bharat Cess payable B1.24=B1.22+B1.23 B1.25 Krishi Kalyan Cess payable based on entries in serial number B1.15 B1.26 Krishi Kalyan Cess payable based on entries in serial number B1.16 B1.27 Total Krishi Kalyan Cess payable B1.27=B1.25+B1.26 B2 FOR SERVICE RECEIVER Month/Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar B2.1 Gross amount (excluding amounts paid in advance, amounts taxable on payment basis, for which bills/invoices/challans or any other document may not have been issued) for which bills/invoices/challans or any other documents are issued relating to service received or to be received B2.2 Amount paid in advance for services for which bills/invoices/challans or any other documents have not been issued B2.3 Amount taxable on receipt basis under third proviso to rule 6(1) of Service Tax Rules, 1994 for which bills/invoices/challans or any other documents have not been issued B2.4 Money equivalent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it (not applicable where the service tax is liable to be paid by the Recipient of Service) D3 By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules D4 By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules D5 By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules D6 By adjustment of excess amount paid earlier as service tax in respect of service of Renting of Immovable Property, on account of non-availment of deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules D7 By book adjustment in the case of specified Government departments D8 Total Tax paid D8 = D1+D2+D3+D4+D5+D6+D7 PART DA - SWACHH BHARAT CESS (SBC) PAID IN CASH AND THROUGH ADJUSTMENTS Month/Quarter Aprl/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar DA1 Swachh Bharat Cess paid in cash DA2 By adjustment of amount paid as SBC in advance under rule 6(1A) of the Service Tax Rules, 1994 DA 3 By adjustment of excess amount paid earlier as SBC an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of non-availment of deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules E7 By book adjustment in the case of specified Government departments E8 Total Education Cess paid E8=E1+E2+E3+E4+E5+E6+E7 PART F - SECONDARY & HIGHER EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT F1 In cash F2 By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service) F3 By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules F4 By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules F5 By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules F6 By adjustment of excess amount paid earlier as service tax in respect of service of Renting of Immovable Property, on account of non-availment of deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules F7 By book adjustment in the case of specified Government departments F8 Total Tax paid F8=F1+F2+F3+F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS I1.1 Whether providing any exempted service or non-taxable service? ('Y'/'N') I1.2 Whether manufacturing any exempted excisable goods? ('Y'/'N') I1.3 If reply to I1.1 OR I1.2 is 'Y', Whether exclusively engaged either in the provision of exempted services or in the manufacture of exempted goods? [refer to rule 6(2) of the Cenvat Credit Rules, 2004] ('Y'/'N') I1.3.1 If reply to I1.3 is 'N' (i.e., providing both exempted and non-exempted goods/services), Whether paying an amount equal to 2%/7%/6% of the value of exempted services/goods under rule 6(3)(i) of CENVAT Credit Rules, 2004? ('Y'/'N') If reply to I1.3.1 is 'N' (i.e., opting to pay under Rule 6(3)(ii) read with rule 6(3A) of CENVAT Credit Rules, 2004), then - I1.4 Value of exempted goods manufactured during the preceding financial year I1.5 Value of exempted services provided during the preceding financial year I1.6 Total value of exempted goods manufactured and services provided during the preceding financial year [refer to E in rule 6(3A)(b)(iv)] I1.6=(I1.4+I1.5) I1.7 Valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices I3.1.3.3 for payment of Secondary and Higher Education Cess on taxable services I3.1.3.4 for payment of excise duty or any other duty I3.1.3.5 towards clearance of input goods and capital goods removed as such or after use I3.1.3.6 towards inter unit transfer to LTU I3.1.3.7 for payment of an amount under rule 6(3) of CENVAT Credit Rules, 2004 I3.1.3.8 for any other payments/adjustments/reversal (Please specify) I3.1.3.9 TOTAL CREDIT UTILISED I3.1.3.9 = (I3.1.3.1 + I3.1.3.2 + I3.1.3.3 + I3.1.3.4 + I3.1.3.5 + I3.1.3.6 + I3.1.3.7 + I3.1.3.8) I3.1.4 Closing Balance of CENVAT credit I3.1.4 = {(I3.1.1 + I3.1.2.7) - I3.1.3.9} I3.2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN & UTILISATION THEREOF- I3.2.1 Opening Balance of Education Cess I3.2.2 Credit of Education Cess taken I3.2.2.1 on inputs I3.2.2.2 on capital goods I3.2.2.3 on input services received directly I3.2.2.4 as received from Input Service Distributor I3.2.2.5 from inter unit transfer by a LTU I3.2.2.6 Any other credit taken (please specify) I3.2.2.7 Total credit of Education Cess taken I3.2.2.7= (I3.2.2.1 + I3.2.2.2 + I3.2.2.3 + I3.2.2.4 + I3.2.2.5 + I3.2.2.6) I3.2.3 Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OR): Sl. No. Month/Quarter Apr/Oct May/Nov June/Dec July/Jan Aug/Feb Sep/Mar J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF - J1.1 Opening Balance of CENVAT credit J1.2 Credit taken (for distribution) on input services J1.3 Credit of CENVAT distributed J1.4 Closing Balance of Cenvat credit J1.4={(J1.1+J1.2)- J1.3} J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF - J2.1 Opening Balance of CENVAT credit of Education Cess J2.2 Credit of Education Cess taken (for distribution) on input services J2.3 Credit of Education Cess distributed J2.4 Closing Balance of Cenvat credit of EC J2.4={(J2.1+J2.2) - J2.3} J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF - J3.1 Opening Balance of CENVAT credit of SHEC J3.2 Credit taken of SHEC (for distribution) on input services J3.3 Credit of SHEC distributed J3.4 Closing Balance of Cenvat credit of SHEC= J3.4={(J3.1+J3.2)-J3.3} J4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND DISTRIBUTION THEREOF - J4.1 Opening balance of CENVAT credit of Krishi Kalyan Cess J4.2 Credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in FORM ST-2 (Certificate of Registration issued by the Department). A5 The relevant period for which return is being filed is to be selected. A9 & A10 Though with effect from 1st July 2012, classification of services has been dispensed with, the assessee is required to mention the names of taxable service(s) as per ANNEXURE enclosed with this return. A11.1 & A11.2 If assessee has availed benefit of any exemption notification, the notification number and Serial number (in the notification), if any, against which such exemption has been availed, has to be entered A12.1 & A12.2 If assessee has availed abatement from the value of services, he has to furnish the notification number and Serial number (in the notification), if any, against which such abatement has been availed. B (i) An assessee liable to pay service tax on quarterly basis may furnish details quarter-wise i.e. Apr-Jun, Jul-Sep, Oct-Dec & Jan-Mar; (ii) The recipient of service liable to pay service tax should indicate the amount paid by him to service provider. B1.1 Gross amount for which bills/invoices/challans are issued against taxable service provided or agreed to be provided or received/agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls and partnership firms whose aggregate value of taxable services during previous financial year is less than or equal to rupees fifty lakh and he opts to pay tax at the time when payment is received by him in respect of taxable value of rupees fifty lakh in the financial year to which return relates. B1.5 & B2.4 (i) The value of consideration charged (or paid in case of service receiver), other than money, is to be estimated in equivalent money value of such consideration in terms of the Service Tax (Determination of Value) Rules, 2006 (ii) 'Consideration' includes any amount that is payable for the taxable services provided or to be provided, as defined in Explanation to Section 67 of the Act. B1.6, B2.5, B2.6 & B2.7 In case of some services, as notified under Notification No. 30/2012-ST, dated 20th June, 2012 (as amended), the liability to pay service tax has been placed on the recipient of service in terms of sub-section (2) of section 68 of the Finance Act, 1994 read with rule 2(1)(d)(i) of the Service Tax Rules, 1994. In respect of such services, the amount on which service tax is payable has to be shown as calculated in terms of Rule 7 of Point of Taxation R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nizing lottery' have been given option to pay service tax at either specific rate or a combination of specific and ad valorem rate. Such assessees have to mention the details of such taxable value in these columns by selecting the appropriate tax rate(s) as applicable to them. B1.18 & B2.18 Deduction of R& D cess paid, if applicable, from tax payable can be shown here separately for the relevant services, such as the service of import of technology, applicable. B2.5 & B2.6 Amount paid for services received from non-taxable territory is be entered in this column. This includes value of import of services. Two separate rows have been provided to enter the B2.5 - Amount charged for services received from Non-Taxable territory - Imports and; B2.6 - Amount charged for services received from Non-Taxable territory - Other than Imports D3, E3 & F3 If any amount has been paid in advance as service tax in terms of rule 6(1A) of Service Tax Rules, 1994 and the assessee has adjusted that amount against his service tax liability, such adjustment has to be shown here. D4, E4 & F4 Rule 6(3) of Service Tax Rules, 1994 allows adjustment of service tax amount which was paid earli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax assessed or determined and paid on any taxable service from the recipient of taxable service in any manner, has to be paid to the credit of the Central Government as per the provisions of section 73A of the Finance Act, 1994. Assessee may furnish such amount here. G10 Amount of late fee paid for any delayed filing of return has to be entered here as prescribed under Rule 7C of Service Tax Rules, 1994 G11 Any other amount paid may be specified. (It may include amount paid in terms of any adjudication order, any appellate order, etc.) H2 Against source documents, following details may be furnished,- (i) For adjustment under rule 6(3) of Service Tax Rules, 1994, furnish details of earlier return, from where excess amount is derived (ii) For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules; (iii) For arrears, interest and penalty, the source document/period is as follows,- (a) in case these are paid suo moto by the assessee, the period for which such amount is paid may be furnished (b) if paid consequent to a show cause notice (SCN) or order, the source document is relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils of credit taken and utilised in respect of Secondary and Higher Education cess has to be shown separately in these columns J This information has to be furnished by an input service distributor only. ANNEXURE TO INSTRUCTIONS OF ST-3 RETURN DESCRIPTION OF TAXABLE SERVICES FOR FILLING UP SERVICE TAX RETURN (ST-3) Sl. No. Description of Taxable Services (1) (2) 1 Stockbroker service 2 General insurance service 3 Advertising agency services 4 Courier agency service 5 Consulting engineer services 6 Custom House Agent service 7 Steamer agent services 8 Clearing and forwarding agent services 9 Manpower recruitment/supply agency service 10 Air travel agent services 11 Mandap keeper service 12 Tour operator services 13 Rent-a-cab scheme operator services 14 Architect services 15 Interior decoration/Designer services 16 Management or business consultant service 17 Chartered accountant services 18 Cost accountant service 19 Company secretary service 20 Real estate agent service 21 Security/detective agency service 22 Credit rating agency service 23 Market research agency service 24 Underwriter service 25 Scientific & technical cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and mailing service 78 Construction of residential complex service 79 Service provided by a registrar to an issue 80 Service provided by a share transfer agent 81 Automated Teller Machine operations, maintenance or management service 82 Service provided by a recovery agent 83 Selling of space or time slots for advertisements 84 Sponsorship service provided to body-corporate or firm including sports sponsorships 85 Transport of passengers embarking on domestic/international journey by air 86 Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code) 87 Business support service 88 Auction service 89 Public relation management service 90 Ship management service 91 Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006) 92 Transport of persons by cruise ship 93 Credit card, debit card, charge card or other payment card related services 94 Services of telegraph authority in relation to telecommunication service 95 Mining of mineral, ..... 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