Service tax liability and compliance: provider liability, registration, payment, returns and input credit rules govern taxable services. Service tax is an indirect levy on specified services charged on the value of taxable service, normally payable by the service provider but payable by the Indian recipient when the provider is non-resident or has no Indian establishment; services rendered within India are taxable while services consumed abroad are not. Registrants must obtain Central Excise registration (Form ST-1) within thirty days, pay tax through prescribed challans to designated banks by statutory due dates, file half-yearly returns (Form ST-3/ST-3A) or e-file where eligible, maintain documentary evidence for input tax credit under the Service Tax Credit Scheme, and follow notification-specific exemptions and appeal/refund procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax liability and compliance: provider liability, registration, payment, returns and input credit rules govern taxable services.
Service tax is an indirect levy on specified services charged on the value of taxable service, normally payable by the service provider but payable by the Indian recipient when the provider is non-resident or has no Indian establishment; services rendered within India are taxable while services consumed abroad are not. Registrants must obtain Central Excise registration (Form ST-1) within thirty days, pay tax through prescribed challans to designated banks by statutory due dates, file half-yearly returns (Form ST-3/ST-3A) or e-file where eligible, maintain documentary evidence for input tax credit under the Service Tax Credit Scheme, and follow notification-specific exemptions and appeal/refund procedures.
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