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Filing of Service Tax returns
Returns a service tax assessee has to file:
ST-3 ReturnFor all the registered assessee, including Input Service Distributors.

Procedure for e-filing:

  1. File of an application to the jurisdictional Asst./Deputy Commissioner of Service Tax, specifying –
    - 15-digit PAN based registration number (STP Code)
    - Valid e-mail address - so that the Department can send them their User ID and password to help them file their Return.
  2. Log on to the Service Tax e-filing home page by typing the address http://servicetaxefiling.nic.in in the address bar of the browser.
  3. Upon entering the Service Tax code, user ID and password, you will be permitted to access the e-filing facility.
  4. Follow the instructions given therein for filing the Returns electronically.

Due dates to file return:
ST-3 Return is required to be filed twice in a financial year – half yearly.
Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.

If a person fails to furnish the ST-3 Return within the due date [25th October and 25th April every year] he shall be liable to penalty which may extend to an amount not exceeding one thousand rupees (Section 77 of the Act)
 
Mandatory Penalty for Late filing of ST-3 Return under Rule 7C of Service Tax Rules, 1994

Sl. No.

Period of Delay from the prescribed date

Penalty

1

15 days

Rs.500/-

2

Beyond 15 days but not later than 30 days

Rs.1000/-

3

Beyond 30 days

Rs.1000/- plus Rs. 100/- for every day from the thirty first day till the date of furnishing the said return

Statutes governing the taxation relating to Service Tax:
The Statutes governing the levy of Service Tax are as follows:

  1. The Finance Act, 1994 - Chapter V - Section 64 to 96 I. (referred to as ‘Act’ in this book) This chapter extends to the whole of India except the State of Jammu and Kashmir.
  2. The Finance Act, 2004 Chapter VI - for levy of Education Cess @ 2% on the Service Tax.
  3. The Service Tax Rules, 1994. (Referred to as ‘Rules’ or STR, 1994 in this book)
  4. The CENVAT Credit Rules, 2004.
  5. The Export of Service Rules, 2005
  6. The Service Tax (Registration of Special categories of persons) Rules, 2005.
  7. The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (with effect from 19th April, 2006) – Notification No. 11/2006-ST dated 19.4.2006.
  8. The Service Tax (Determination of Value) Rules, 2006 (with effect from 19th April 2006) – Notification No. 12/2006-ST dated 19.4.2006.
  9. Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007-
    Notification No. 32/2007-Service Tax dated 22nd May, 2007.
  10. In addition to the above, certain provisions of the Central Excise Act, 1944 are also made applicable for Service Tax matters (Section 83 of the Finance Act, 1994).
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