Issue related filing of New ST-3 Return (Jul-Sep) 2012-13

[meil megha]

NEW ST-3 (JULY TO SEPT12)

Service Tax

Sir

We are the Service Provider paying 50% on Service tax on 40% of the Gross Value (under valuation rules 2A of S.T.) in Works Contract Service, while Filing New ST-3 For period of July to Sept 12 one issue arises i.e.

In row B1.1 - Gross amount

& In row B1.6 - Amount on which service tax is payable under partial reverse charge

B1.7 -  Gross Taxable Amount

 For example - i am filing sheet regarding Works Contract Service - 

My total bill amount is = 100 (Gross amount)

I am paying service tax on Rs. 40 (i.e on 40% on Gross Amount as per Valuation rules 2A of S.T

then My liability is 2.472% (i.e. 50% on Tax)

then in row B1.1, I AM WRITING Rs. 100

AND IN B1.6 , I AM WRITING Rs. 50

AND IN B1.7, It shows the total of B1.1 to B1.6 = 150 (Gross Taxable Amount)

And in B1.11, I am showing Rs.60 which is abated

Net Taxable Amount showing in B1.14 Rs. 90 which is wrong. kindly Advise in this regard at earliest

AI Summary

Service provider faces issues with New ST-3 return filing for July-Sept 2012; errors in Works Contract Service amounts. A service provider encountered an issue while filing the New ST-3 return for the period July to September 2012. The problem involves correctly reporting amounts in specific rows of the return form under the Works Contract Service. The provider listed Rs. 100 as the gross amount in row B1.1 and Rs. 50 in B1.6 for the amount on which service tax is payable under partial reverse charge. However, the gross taxable amount in B1.7 incorrectly totals Rs. 150, and the net taxable amount in B1.14 shows Rs. 90, which is incorrect. The response advised correctly inputting the amount in row B1.6.