TaxTMI 
TaxTMI 
Payment of Service Tax
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.... day of the month, as the case may be, immediately following the quarter in which the ^23[service is deemed to be provided as per the rules framed in this regard]: ^24 [****] ^ 25[Provided further that the service tax on the service deemed to be provided in the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year.] ^36[***] Provided also that ^69[in case of such individuals, partnership firms and one person companies whose] aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, the service provider shall have the option to pay tax on taxable services ^45[provided or agreed to be provided] by him up to a total of rupees fifty lakhs in the current financial year, by the dates specified in this sub-rule with respect to the month or quarter, as the case may be, in which payment is received.] ....
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....or received any payment, against a service to be provided which is not so provided by him either wholly or partially for any reason ^31[or where the amount of invoice is renegotiated due to deficient provision of service, or any terms contained in a contract], the assessee may take the credit of such excess service tax paid by him, if the assessee.- ^32[(a) has refunded the payment or part thereof, so received for the service provided to the person from whom it was received; or] (b) has issued a credit note for the value of the service not so provided to the person to whom such an invoice had been issued.] ^3(4) Where an assessee is, for any reason, unable to correctly estimate, on the date of deposit, the actual amount payable for any particular month or quarter, as the case may be, he may make a request in writing to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, giving reasons for payment of service tax on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Cent....
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....mits a memorandum in Form ST-3A under sub-rule (5), it shall be lawful of the ^4Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be to complete the assessment, wherever he deems it necessary, after calling such further documents or records as he may consider necessary and proper in the circumstances of the case. Explanation. - For the purpose of this rule and rule 7, "Form TR-6" means a memorandum or challan referred to in rule 92 of the Treasury Rules of the Central Government. ^52[6A *** ] (7) The person liable for paying the service tax in relation to the services ^46[of booking of tickets for travel by air] provided by an air travel agent, shall have the option, to pay an amount calculated at the rate of ^53[0.7 per cent] of the basic fare in the case of domestic bookings, and at the rate of ^54[1.4 per cent] of the basic fare in the case of international bookings, of passage for travel by air, during any calendar month or quarter, as the case may be, towards the discharge of his service tax liability instead of paying service tax ^9at the rate specified in ^47[sectio....
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....p; (c) rupees ^60[770 and 0.014 per cent] of the gross amount of currency exchanged for an amount of rupees exceeding 10,00,000, subject to maximum amount of ^61[rupees 7,000] : Provided that the person providing the service shall exercise such option for a financial year and such option shall not be withdrawn during the remaining part of that financial year.] ^30[*****]] ^21[(7C) The distributor or selling agent, liable to pay service tax for the taxable service of promotion, marketing, organising or in any other manner assisting in organising lottery, shall have the option to pay an amount at the rate specified in column (2) of the Table given below, subject to the conditions specified in the corresponding entry in column (3) of the said Table, instead of paying service tax at the rate specified in section 66B of Chapter V of the said Act :] ^76[ (7CA) The person liable for paying service tax for the taxable services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from ....
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....bsp; (iii) "online lottery" shall have the meaning assigned to it in clause (e) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010. (iv) "organising state" shall have the meaning assigned to it in clause (f) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010.] ^65[(7D) The person liable for paying the service tax under sub-rule (7), (7A), ^77[ (7B), (7C) or (7CA) ] of rule 6, shall have the option to pay such amount as determined by multiplying total service tax liability calculated under sub-rule (7), (7A), ^77[ (7B), (7C) or (7CA) ] of rule 6 by ^72[ effective rate of Swachh Bharat Cess ] and dividing the product by ^73[ rate of service tax specified in section 66B of the Finance Act, 1994 ], during any calendar....
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....he period when such services were not taxable: Provided also that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year." Earlier Sub Rule (1) has been substituted vide notification no. 7/2005 dated 1/3/2005 before substitution it was read as: "(1) The service tax on the value of taxable services received during any calendar month shall be paid to the credit of the Central Government by the 25th of the month immediately following the said calendar month: Provided ^11(***) that where the assessee is an individual or proprietary firm or partnership firm, the service tax on the value of taxable services received during any quarter shall be paid to the credit of the Central Government by the 25th of the month immediately following the said quarter. ^12Provided further that the Service Tax on the value of taxable services received during the month of March or the quarter ending March, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year. ^8Exp....
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....le service in relation to the services provided by a clearing and forwarding agent to a client for rendering services of clearing and forwarding operations in any manner shall be deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client engaging such agent. (2)A statement giving details of the difference between the service tax deposited and the service tax actually collected for each month shall be given by the assessee in a memorandum in Form ST 3A accompanying the quarterly return submitted by him immediately thereafter. (3) Where the assessee submits a memorandum in Form ST 3A under sub-rule (2), it shall be lawful for the Central Excise officer to complete the assessment, wherever he deems it necessary, after calling such further documents or records as he may consider necessary and proper in the circumstances of the case. Explanation. - For the purposes of this rule and rule 7, "Form TR-6" means a memorandum or challan referred to in rule 92 of the Treasury Rules of the Central Government."] [A]. Has been inserted vide Notification No. 8/96 dated 26/11/19996 [B]. Has been inserted vide Notification No....
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....assessment."] 4. For the words "Central Excise Officer", the words "Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be," has been substituted vide Notification No. 5/2001 dated 9/7/2001 5. Has been Omitted vide Notification No. 10/2006 dated 19/4/2006, before it was inserted vide Notification No. 5/2001 dated 9/7/2001, as ["(9) The value of taxable service in relation to insurance auxiliary services provided by an insurance agent shall be deemed to be the gross amount of commission, fee or any other sum (by whatever name called) paid to such agent by the insurer appointing such agent."] 6. Has been inserted vide Notification No. 12/2002 dated 1/8/2002 7. For the numbers and figures "0.5%", the numbers and figures "0.6%" and for the numbers and figures "1.0%", the numbers and figures "1.2%" has been substituted vide Notification No. 17/2006 dated 25/4/2006, Earlier For the numbers and figures "0.4%", the numbers and figures "0.5%" and "0.8%", the numbers and figures "1.0%" has been substituted vide Notification No. 27/2004 dated 13/9/2004, before for the numbers and figures "0.25%", the number....
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....01/2010 ST dated 19-2-2010, before substitution it was read as, "Provided that the assessee, who has paid service tax of rupees fifty lakh or above in the preceding financial year or has already paid service tax of rupees fifty lakh in the current financial year, shall deposit the service tax liable to be paid by him electronically, through internet banking." 16. Has been inserted vide Notification No. 28/2007 dated 22/5/2007 Further Substituted vide Notification No.36/2012- Service Tax, Dated 20/06/2012, before it was read as:- "Notwithstanding anything contained in sub-rules (4), (4A) and (4B), where the person liable to pay service tax in respect of services provided or to be provided in relation to renting of immovable property, referred to in sub-clause (zzzz) of clause (105) of section 65 of the Act, has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, on account of non-availment of deduction of property tax paid in terms of notification No.24/2007-Service Tax, dated the 22^nd May, 2007, from the gross amount charged for renting of the immovable prope....
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.... specified in section 66 of Chapter V of the said Act:" 22. Substituted vide notification no. 3/2011 ST dated 1.3.2011, before it was read as, "payments are received, towards the value of taxable services" 23. Substituted vide notification no. 3/2011 ST dated 1.3.2011, before it was read as, ""payments are received, towards the value of taxable services" 24. Omitted vide notification no. 3/2011 ST dated 1.3.2011, before it was read as, "Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part or whole of the value of services, which is attributable to services provided during the period when such services were not taxable:" 25. For the words "Provided also that" the words "Provided further that" substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 Earlier, it was Substituted vide notification no. 3/2011 ST dated 1.3.2011, before it was read as, "Provided also that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as the case may be, shall be paid....
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....ble thereon for the service to be provided by him to the person from whom it was received; or" 33. Substituted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011, before it was read as, "at the rate of ^29[0.1 per cent. of the gross amount] of currency exchanged" 34. Substituted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011, before it was read as, "of the Act" 35. Substituted vide notification no. 35/2011 ST dated 25.4.2011 w.e.f. 1.5.2011, before it was read as, "^10(7A) An insurer carrying on life insurance business liable for paying the service tax in relation to the risk cover in life insurance provided to a policy holder shall have the option to pay an amount calculated at the rate of one per cent. of the gross amount of premium charged by such insurer towards the discharge of his service tax liability instead of paying service tax at the rate specified in section 66 of Chapter V of the Act: Provided that such option shall not be available in cases where- (a) the entire premium paid by the policy holder is only towards risk cover in life i....
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.... " "rupees 25." 40 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, "100 and 0.05 per cent." 41 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, "550 and 0.01 per cent." 42 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, "5000" 43 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, "6000" 44 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, "9000" 45 Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- "provided or to be provided" 46. Inserted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, 47 Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- "section 66" 48 Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- "service under the said sub-clause" 49. Corrected vide Corrigendum No. F. No. 334/1/2012-TRU, dated 2....
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....ay of June, 2015, before it was read as, ^"rupees ^42[6000]^" 62. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, ^43[7000/-] 63. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, ^44[11000/-] 64. Omitted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 14th May 2015, before it was read as, "(i) "distributor or selling agent" shall have the meaning assigned to them in clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010 and shall include distributor or selling agent authorised by the lottery organising State." 65. Inserted vide Not. 25/2015 - Dated 12-11-2015, w.e.f. 15th day of November, 2015 66. Inserted vide Not. 26/2015 - Dated 9-12-2015. 67. Substituted vide Not. 27/2015 - Dated 18-12-2015, before it was read as, "State of Tamil Nadu" 68. Substituted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it ....