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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 ..... A3 Name of the assessee: A4 Financial Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;Y', please furnish Provisional Assessment Order No. Date PART B - VALUE OF TAXABLE SERVICE AND SERVICE TAX PAYABLE (TO BE DISPLAYED SERVICE-WISE) B1 FOR SERVICE PROVIDER Month/Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar B1.1 Gross amount (excluding amounts received in advance, amounts taxable on receipt 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 provided or to be provided (including export of service and exempted service) B1.2 Amount received in advance for services for which bills/invoices/challans or any other documents have not been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B1.14 NET TAXABLE VALUE B1.14=B1.7 - B1.13 B1.15 Service tax rate wise break up of NET TAXABLE VALUE (B1.14): Ad valorem rate B1.16 Specific rate (applicable as per rule 6 of STR) B1.17 Service tax payable B1.18 Less R D cess payable B1.19 Net Service Tax payable (B1.19=B1.17-B1.18) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of other considerations paid, if any, in a form other than money B2.5 Amount paid for services received from Non-Taxable territory - Imports B2.6 Amount paid for services received from Non-Taxable territory - Other than Imports B2.7 Amount on which service tax is payable under partial reverse charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cess payable B2.21 Secondary Higher Education Cess payable B2.22 Swachh Bharat Cess payable based on entries in serial number B2.15 B2.23 Swachh Bharat Cess payable based on entries in serial number B2.16 B2.24 Total Swachh Bharat Cess payable B2.24=B2.22+B2.23 B2.25 Krishi Kalyan Cess payable based on entries in serial number B2.15 B2.26 Krishi Kalyan Cess payable based on entries in serial numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ec July/ Jan Aug/ Feb Sep/ Mar D1 In cash D2 By CENVAT credit (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount paid earlier as Swachh Bharat Cess in respect 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 Service Tax Rules, 1994 DA5 By book adjustment in the case of specified Government Departments DA6 Total Swachh Bharat Cess paid DA6=DA1+DA2+DA3+DA4+DA5 PART DB- KRISHI KALYAN CESS PAID IN CASH AND THROUGH CENVAT CREDIT DB1 In cash DB2 By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service) DB3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E4 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 E5 By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules E6 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 E7 By book adjustment in the case of specified Government departments E8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PART G - ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC. PAID G1 Arrears of revenue (Tax amount) paid in cash G2 Arrears of revenue (Tax amount) paid by utilising CENVAT credit G3 Arrears of Education Cess paid in cash G4 Arrears of Education Cess paid by utilising CENVAT credit G5 Arrears of Secondary Higher Education Cess paid in cash G6 Arrears of Secondary Higher Education Cess paid by utilising CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G19 Interest on Krishi Kalyan Cess paid in cash G20 Penalty on Krishi Kalyan Cess paid in cash G21 Total payment of arrears, interest, penalty on Krishi Kalyan Cess G21=(G17+G18+G19+G20) PART H H1 DETAILS OF CHALLAN (vide which Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher Education Cess and other amounts have been paid in cash) Challan Nos. with date and amount ( i ) No. Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Value of non-exempted goods manufactured during the preceding financial year I1.8 Value of non-exempted services provided during the preceding fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I2.4 Amount paid under Rule 6(3) of CENVAT Credit Rules, 2004, by cash I2.5 Total amount paid under Rule 6(3) of CENVAT Credit Rules, 2004 I2.5 = I2.3 + I2.4 I3. CENVAT CREDIT TAKEN AND UTILISED: Sl. No. Month/Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/reversa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of Education Cess utilised I3.2.3.1 for payment of Education Cess on goods services I3.2.3.2 towards payment of Education Cess on clearance of input goods and capital goods removed as such or after use I3.2.3.3 towards inter unit transfer to LTU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.3.2.7 Total credit of SHEC taken I3.3.2.7 = (I3.3.2.1 + I3.3.2.2 + I3.3.2.3 + I3.3.2.4 + I3.3.2.5 + I3.3.2.6) I3.3.3 Credit of SHEC utilised I3.3.3.1 For payment of SHEC on goods services I3.3.3.2 Towards payment of SHEC on clearance of input goods and capital goods removed as such or after use I3.3.3.3 Towards inter unit transfer to LTU I3.3.3.4 for any other payments/adjustments/reversal (please specify) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I3.4.4 Closing Balance of Krishi Kalyan Cess I3.4.4={(I3.4.1+I3.4.2.4)-I3.4.3.3} PART J - CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR (TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR): 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of CENVAT credit of Krishi Kalyan Cess J4.2 Credit of Krishi Kalyan Cess taken (for distribution) on input services J4.3 Credit of Krishi Kalyan Cess distributed J4.4 Closing Balance of CENVAT credit of Krishi Kalyan Cess J4.4={(J4.1+J4.2) - J4.3} PART K - SELF ASSESSMENT MEMORANDUM: ( a ) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated. ( b ) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation issued by the Department). A3 Name of the assessee should be filled as mentioned 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( c ) amount received as pure agent, and ( d ) amount received which is liable to be included in the value in terms of Rules 5(1) 6(1) of the Service Tax (Determination of Value) Rules, 2006 ( e ) Amount paid for services received from Non-Taxable territory - Imports or other than Imports under column Nos. B2.5 and B2.6. (B) it excludes ( a ) Service tax, ( b ) Education cess, and ( c ) Secondary and higher education cess B1.3 This is applicable to individuals 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B1.15 B2.15 If an assessee is paying tax at the rate of 12% or other than 12%, then he has to mention the details of taxable value in this column by entering the tax rate applicable to him. This is also applicable to the assessees who want to file their return pertaining to the period prior to 01.04.2012 when tax rate was 10%, 8% or 5%, as the case may be. This can be done by inserting additional rows for such entries. B1.16 B2.16 As per Rule 6 of the Service Tax Rules, 1994, the service Providers/Recipients in respect of services of 'Booking of tickets for Air Travel provided by Air Travel Agents'; 'Insurer carrying on life insurance business'; 'Purchase or sale of foreign currency including money changing'; and 'Distributors and selling agents or persons assisting in organizing 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 B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjustment of service tax amount paid in preced- ing months or quarter, which is in excess of the amount required to be paid towards service tax liability for such month or quarter on account of non-availment of deduction of property tax paid in terms of Notification No. 29/2012-ST, dated 20th June, 2012 from the gross amount of rent charged for the immovable property. Such adjustment is to be shown here. D7, E7 F7 Some department of Central Government collect service tax for the services provided/received by them and the payment of said tax to the Union of India is made through book adjustment or book transfer. Such book adjustment or transfer in the case of specified Government departments is to be shown here. G1 to G6 Arrears of revenue includes,- ( a ) amount that was payable earlier but not paid; ( b ) amount pending recovery on finalization of adjudication or appellant stage, as the case may be; ( c ) amount pending in appeals without having any stay for recovery; or ( d ) amount arising on finalization of provisional assessment etc. G7 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived directly by the assessee, are to be shown. In other words, these figures would not include the service tax credit received from input service distributor ( i.e., office of the manufacturer or output service provider, which receives invoices towards purchases of input services and issues invoices/bills/challans for distribution of such credit, in terms of Rule 7 of CENVAT Credit Rules, 2004). ( iii ) Against S. No. I3.1.2.4, furnish the details of service tax credit as received from 'input service distributor'. ( iv ) Against S. No. I3.1.2.5, details have to be filled only by Large Taxpayer Unit who has opted to operate as LTU. I3.1.3.4 This has to be filled only by the assessees who are engaged in both, providing taxable service as well as manufacturing and clearance of excisable goods. This entry would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of rule 3(5A) of CCR, 2004 I3.1.3.7 If the assessee has utilised CENVAT credit for making any payment, adjustment or reversal such as in the case of write off of value of inputs or capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agency service 24 Underwriter service 25 Scientific technical consultancy services 26 Photography service 27 Convention service 28 Online information and database access service and/or retrieval service through computer network 29 Video production agency/video tape production service 30 Sound recording studio or agency services 31 Broadcasting service 32 Insurance auxiliary service in relation to general insurance 33 Banking and other Financial services 34 Port service (major ports) 35 Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle 36 Beauty parlours/beauty treatment 37 Cargo handling servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sage (other than air/rail travel agents) 69 Services provided by recognised/registered associations in relation to forward contracts 70 Transport of goods through pipeline or other conduit 71 Site formation and clearance, excavation, earth moving and demolition services 72 Dredging of rivers, ports harbours, backwaters, estuaries, etc. 73 Survey and map making service 74 Cleaning services 75 Club or association service 76 Packaging service 77 Mailing list compilation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... associations in relation to clearance or settlement of transactions in goods or forward contracts 105 Services provided by a processing and clearing house in relation to securities, goods and forward contracts 106 Services provided by any person in relation to supply of tangible goods 107 Cosmetic and plastic surgery service 108 Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) 109 Legal consultancy service 110 Promotion, marketing, organizing or assisting in organizing games of chance including lottery, etc. 111 Health services by a clinical establishment, health check-up/diagnosis, etc. 112 Maintenance of medical records 113 Service of promotion or marketing of brand of goods/services/events 114 Service of permitting commer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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