TaxTMI 
TaxTMI 
FAQ on Service Tax
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....ons of the relevant Finance Act, notifications and circulars or instructions of the Board shall prevail over the answers provided in this booklet in case of any contradiction. While every effort has been made to ensure that the information contained in this booklet is up-to-date, the Central Board of Excise and Customs and Directorate General of Service Tax, Mumbai do not hold themselves liable for any consequences, legal or otherwise, arising out of the use of any such information. I sincerely acknowledge the remarkable efforts made by Shri Pranesh Pathak, Additional Director, Shri Rakesh Ladwal, Assisstant Director Shri D.P. Kulkarni Supdt. of this Directorate in bringing out this edition of the booklet. I would also like to express my appreciation and thanks to the Shri Pawan Kumar Sinha Additional Commissioner CCO Customs Ahmedabad and Shri Shirish S. Gogate Inspector, LTU Mumbai who had put in hard work while working in DGST, for publishing the earlier version of this booklet. Last but not the least, I acknowledge the contribution of the Central Board of Excise & Customs for providing their valuable inputs and guidance. If you have any doubts, please contact your nearest Hel....
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....ervice Tax on Receipt of Services from Outside (Import of Services)……… 16 Advance Ruling……………… 17 Service Tax issues relating to units in SEZ... 18 Where can the Department can be contacted... 19 Appendix 1 - List of Taxable Services with Account Codes 20 Appendix 2 - abatements available under Service Tax Laws 21 Appendix 3 - List of provisions-Provisions of Central Excise Act, 1944 , applicable to Service Tax. 22 Appendix 4 -Export of Service Services Rules, 2006 23 Appendix 5 -List of taxable services eligible for full CENVAT credit even though separate records are not maintained for taxable and exempted services SERVICE TAX FREQUENTELY ASKED QUESTIONS 1. General 1.1. What is Service Tax and who pays this tax? Service tax is, as the name suggests, a tax on Services. It is a tax levied on the transaction of certain services specified by the Central Government under the Finance Act, 1994. It is an indirect tax (akin to Excise Duty or Sales Tax) which means that normally, the service provider pays the tax and recovers the amount from the recipient of taxable service. 1.2. Who is liable to pay....
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....ry of service provided under any notification issued under section 93 of the Finance Act, 1994. (iii) Whether you are entitled to the value based exemption available for small service providers under notification No.6/2005-ST dated 1.3.05 as amended from time to time. Details are explained in para 8.1 of this Booklet. (iv) Whether the service charges were received for the services provided or to be provided. In case the service provided by a person falls within the scope of the taxable services and if such service is not fully exempted, the service tax is payable on the value of the taxable service received, subject to the eligible abatements, if any (please also see Q. No. 1.7) B. If you are availing the services of the service provider, please check:- a. Whether the service received by you is falling under the scope of any of the services where the recipient of the service is liable to pay Service Tax in terms of Section 68(2) of the Act read with Rule 2(d) of the Service Tax Rules, 1994 (Please also See Q. No.: 1.2). b. In case the service received by recipients of such service is falling under the scope of any of the taxable services defined under section 65 of the Financ....
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....in accordance with the statute, the officer shall issue a show cause notice (SCN) proposing to determine the value as per the law. (iii) The SCN would be decided after providing reasonable opportunity of being heard to the assessee. (Rule 4 of the Service Tax (Determination of Value) Rules, 2006 read with Section 67 of the Act) 1.9. What are the statutes governing the taxation relating to Service Tax? The Statutes governing the levy of Service Tax are as follows: (i) The Finance Act, 1994 -Chapter V -Section 64 to 96 I. (Also referred to as 'Act' in this book). This chapter extends to the whole of India except the State of Jammu and Kashmir. (ii) The Finance Act, 2004 Chapter VI -for levy of Education Cess @ 2% on the Service Tax. (iii) The Finance Act, 2007 - for levy of secondary and Higher Education Cess of 1% on service tax. (iv) The Service Tax Rules, 1994. (Also referred to as 'Rules' or 'STR, 1994' in this book). (v) The CENVAT Credit Rules, 2004. (vi) The Export of Service Rules, 2005. (vii) The Service Tax (Registration of Special categories of persons) Rules, 2005. (viii) The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006....
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.... As per the sub-section (7) of Section 65 of the Finance Act, 1994 (Chapter V), 'assessee' means a person liable to pay Service Tax and includes his agent. 2.4. When should a prospective assessee obtain registration? i. When a person commences business of providing a taxable service, he is required to register himself within 30 days of such commencement of business[sub-rule (1) of Rule 4 of Service Tax Rules, 1994]. ii. In case service tax is extended to a new service, an existing service provider must register himself, unless he is eligible for exemption under any notification, within a period of 30 days from the date of new levy [sub-rule 5A of Rule 4 of the Service Tax Rules, 1994]. 2.5. What does the word "person" appearing in the definition of taxable service mean? The word "Person" shall include any company or association or body of individuals, whether incorporated or not. Thus, this expression includes any individual, HUF, proprietary firm or partnership firm, company, trust, institution, society etc. 2.6. What is the procedure for Registration? Who should be approached for Service Tax Registration? A prospective Service Tax assessee (service provider or service re....
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....starts providing a taxable service not mentioned in the registration certificate? What is the process if the taxpayer stops providing services from a registered premises of stops providing a taxable service. He should intimate the jurisdictional Central Excise officer in writing, furnishing the name of taxable service he starts providing. No fresh documents are required for verification by the officer unless there is change in any other details given in the original or earlier application(s). In case the changes relates to deletion of any premises or taxable service, the assessee may file intimation on plain paper along with the copy of the registration certificate. 2.11. Is PAN allotted by the Income Tax Department a must for obtaining Service Tax Registration? Having PAN is essential because the Service Tax Code/Registration number is generated based on the PAN issued by the Income Tax Department. The PAN based Service Tax Code/ Registration number is a must for payment of service tax using the G.A.R. 7 Form. 2.12. What should be done with the Service Tax Registration on cessation of business of providing taxable service -? The Service Tax Registration certificate (ST-2) ....
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....ough Bank: Category Frequency Due Dates In case of Individuals, Proprietary Firms & Partnership Firms Quarterly as mentioned below ( i ) For Q.E. 30th June (ii ) For Q.E. 30th Sept. ( iii ) For Q.E. 31St Dec. ( iv ) For Q.E. 31st March -by 5th July -by 5th Oct -by 5th Jan. -by 31st March Others (e.g. Companies, Societies, Trusts etc.) Monthly By 5th of the month immediately following the month in which payments are received towards the value of taxable services. However, in case of March, the payment should be made before 31st March. 2. Electronic Payments through Internet: Category Frequency Due Dates In case of Individuals, Proprietary Firms & Partnership Firms Quarterly as mentioned below:- ( i ) For Q.E. 30th June ( ii ) For Q.E. 30th Sept. ( iii ) For Q.E. 31St Dec. ( iv ) For Q.E. 31st March -by 6th July -by 6th Oct -by 6th Jan. -by 31st March. Others (e.g. Companies, Societies, Trusts etc.) Monthly By 6th of the month immediately following the month in which payments are received towards the value of taxable services. However, in case of March, the payment should be made before 31st March. 3.3. Under what circumstances, provisional ....
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....hallan is available in any stationary shop selling Government forms. The format is also given on web-site www.cbec.gov.in 3.7. Can the Service Tax be deposited in Non-designated banks? No. For payment of Service Tax, specific bank has been nominated for every Central Excise/Service Tax Commissionerate. If Service Tax is deposited in a Branch /Bank other than the nominated Bank / Branch, it amounts to non-payment of Service Tax [Rule 6(2) of the STR, 1994]. In any case, a non-designated bank will not accept service tax challans. 3.8. Whether the payment of Service Tax is to be made for the billed amount or for the amount received? The Service Tax for a particular period is payable on the amount / value of taxable service received during that period and not on the gross amount billed to the client. If the charges for the taxable service have been received in advance prior to rendering of the services, the Service Tax is payable even if the services are yet to be provided by them [Section 67 of the Act and Rule 6(1) of the STR, 1994]. [Please also refer to the Service Tax (Determination of Value) Rules, 2006.] 3.9. Can service tax be paid in advance, where the gross amount ha....
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....3.15. What are the penal consequences if the Service Tax is not paid or paid late? If a person who is liable to pay Service Tax fails to pay service tax, he shall pay in addition to such tax and interest in accordance with the provisions of Section 75 of the Act, a penalty which shall not be less than Rs.200/-for every day during which such failure continues or @2% of such tax per month, whichever is higher. However, the penalty amount payable shall not exceed the amount of Service Tax payable.(Refer to Section 76 of the Finance Act, 1994). 3.16. What is e-Payment of Central Excise and Service Tax? e-Payment is a payment made through which a Taxpayer can remit his tax dues to the Govt. (CBEC) using Internet Banking Service. It is an additional facility being offered by the banks besides conventional procedure. The e-payment is mandatory to the assesses who has paid service tax of Rs.50 lakhs or above in the preceding financial year or has already paid service tax of Rs.50 lakhs in the current financial year.(Refer rule 6(2) of Service Tax Rules,1994). 3.17. Which banks provide the facility of e-payment of Service Tax? The following banks provide e-payment facility. Sl. No. ....
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....ly be included in next working day's scroll by the Focal point Branch. So, to ensure timely payment, e-payment should be made latest by 8 p.m. on the due date. 3.22. Does the Internet banking service give any receipt/confirmation for the e-Payment? Yes, on successful payment the Internet banking user gets a Cyber Receipt for the Tax payment, which he can save or print for his record. 3.23. How does the taxpayer get the regular Challan stamped and receipted by Bank? The respective Focal Point Bank on the next working day will send the Challan copies duly receipted and stamped to the taxpayer by courier at the mailing address provided by the taxpayer. 4. Filing of Returns 4.1. What are the Returns a service tax assessee has to file? ST-3 Return - For all the registered assessee, including Input Service Distributors, (Ref. Section 70 of Finance Act, 1994 and Rule 7 of Service Tax Rules, 1994 read with Notifi.No. 14/2007-ST dated 02.04.2007). ST-3A Return -The assessee who is making provisional assessment under rule 6(4) of the Service Tax Rules, 1994. The Forms are available at any Stationery shop selling Govt. forms. These can also be downloaded from www.cbec.gov.in 4.2.....
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....s received during a period (a particular half year)? Filing of return within the prescribed time limit is compulsory, even if it may be a nil return, failing which penal action is attracted. 4.10. Whether a single Return is sufficient when an assessee provides more than one service? A single return is sufficient because the ST-3 Return is designed to capture details of each service separately with in the same return. 4.11. Is there any penalty for non-filing or delayed filing of the Returns? 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 Rs. Five 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 (not exceeding Rs.2000) 5. Records 5.1. Are there any statutory documents prescribed by the Government such as specified invoice pr....
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....STR, 1994; ii. trial balance or its equivalent; and iii. the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 ( 43 of 1961). However, such officer/audit party may allow further period for submission of the aforesaid records/documents In the event of failure to make available the records/documents, a penalty of Rs. 5000 or Rs. 200 for every day during which such failure continues starting with the first day after the due date, till the date of actual compliance, whichever is higher, is imposable on the assessee under amended section 77 (with effect from 12thMay, 2008). 5.4. Can a Service Tax officer access an assessee's registered premises? As provided under Rule 5A of STR, 1994, an officer authorized by the Commissioner can have access to an assessee's registered premises for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. 5.5. Whether issue of Invoice/Bill/Challan is mandatory? When should the same be issued? Issue of Invoice/Bill/Challan by a Service Tax assessee is mandatory as per Rule 4A of the STR, 1994. The same should be issued within 14 days from the date of ....
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.... which such records pertain (Rule 5(3) of Service Tax Rules 1994.) 6. Refunds 6.1 Can any adjustment of tax liability be made by an assessee on his own, in cases when Service Tax has been paid in excess? i. Yes. Where an assessee has paid to the credit of the Government in respect of a taxable service, which is not so provided by him, either wholly or partially for any reason, the assessee may adjust the excess Service Tax so paid by him (calculated on a pro-rata basis) against his Service Tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the Service Tax thereon to the person from whom it was received (Rule 6(3) of the STR, 1994). ii. Further, assesses having centralised registration who paid excess amount of Service Tax, on account of non-receipt of details regarding the receipt of gross amount for the services at his other premises or offices, may adjust such excess amount against the Service Tax liability for the subsequent period and furnish the details of such adjustment to the Jurisdictional Superintendent of Central Excise/ Service Tax within 15 days from the date of such adjustment (Rule 6(4A) of the STR, 1994). iii....
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....rder of the appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority unless the operation of the order of appellate authority is stayed by a superior court or tribunal, interest shall be paid at the applicable rate after the expiry of three months, under the provisions made in section 35FF of the Central Excise Act, 1944. Provisions of Sections 11B, 11BB, 35F and 35FF of the Central Excise Act, 1944 are made applicable to Service Tax vide section 83 of the Finance Act, 1994. 7. Manner of payment of Service Tax, when clients do not pay service tax amount, what should be done? 7.1. Is the Service Tax payable by the assessee even in cases where his clients [recipient of service] do not pay for the service(s) rendered or when the client pays only a part of the bill raised in this regard? Service Tax is required to be paid at the rate in force (at present 12.36%) only on the value/amount of taxable service received in a particular month or quarter as the case may be, and not on the gross amount billed to the client. [Refer to sub-section (2) of Section 67 of Finance Act,1994 / Rule 6(1) of S....
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....g part of such financial year ; (b) the provider of taxable service shall not avail Cenvat credit of service tax paid on any input used for providing taxable service on which exemption of small scale is availed. (c) The provider of taxable service shall not avail Cenvat credit under Rule 3 of the Cenvat Credit Rules 2004, during the period in which the service provider avail small scale exemption. (d) The provider taxable service shall avail CENVAT Credit only on such inputs or input services received on or after the date on which the service provider starts paying service tax and used for provision of taxable services on which service tax is payable. (e) The provider of taxable service shall be required to pay an amount equivalent to the CENVAT credit taken by him, if any, in respect of such inputs lying in stock or in process on the date on which he starts availing exemption under this notification. (f) The balance CENVAT Credit lying unutilized if any after the adjustment of credit under (e) above, shall lapse on the day such service provider starts availing the exemption under this notification. (g) This notification shall apply to the aggregate value of one or more taxa....
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....cating the value of the goods and materials and no credit of duty paid on such goods and material sold, has been taken under the provisions of CENVAT Credit rules, OR where such credit has been taken by the service provider on such goods and materials, but such service provider has paid the amount equal to such credit availed before the sale of such good and materials. (Notifn.12/2003-ST dated 20.06.2003 as amended from time to time). 8.5.4 Exemptions to Diplomatic Missions for official use of taxable services and also to the officers and their families of a Diplomatic Mission for personal use of taxable services-Refer Notification Nos. 33/2007-ST and 34/2007-ST, both dated 23.5.2007-See Question No. 1.13, 1.14 and 1.15, ante. 8.5.5. Specified taxable services, as listed below, received by an exporter and used for export of goods (Notification No. 41/2007-ST dated 06.10.2007 as amended). Under this notification, the service tax paid by an exporter on these services is refunded to the exporter on compliance of conditions mentioned in that notification. 1. General Insurance 2. Port Service 3. Technical Testing & analysis 4. Technical Inspection & Certification 5. Other Ports ....
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....9.1 What are the penal provisions for various contraventions of the Service Tax Law? The Penal provisions for various contraventions of the Service Tax Law are as follows:- i. Non registration or delayed registration: An amount which may extend to Rs. 5000/-or Rs.200/-for every day during which such failure continues, whichever is higher could be imposed as penalty under sec 77(1)(a) of the Act. ii. Non payment or delayed payment of service tax-A mandatory penalty, not less than Rs.200/-for every day during which such failure continues or @2% of such tax per month, whichever is higher, shall be imposed by the adjudicating authority. However, the penalty amount payable shall not exceed the amount of service tax payable. [Section 76 of the Act] iii. Non-filing / delayed filing of returns: A mandatory penalty has been prescribed under Rule 7C of the Service Tax Rules, 1994, as well as an amount not exceeding Five Thousand Rupees could be imposed as penalty under sec 77 of the Act. (see question No.4.11) iv. Contravention of any of the provisions of the Finance Act, 1994 (Chapter V) or the Rules made thereunder for which no penalty is separately provided: An amount which may ex....
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.... of communication of the order, along with interest, the amount of penalty liable to be paid shall only be 25% of the Service Tax amount so determined. The benefit of reduced penalty equivalent to 25% of the said Service Tax is available only if such lesser penalty amount is also paid within the aforesaid period (First and second proviso to Section 78 of the Act). 9.2 Is there any provision to waive the penalty under Service Tax law? The penal provisions under Service Tax are provided under Sections 76, 77 and 78 of Finance Act, 1994. Although the penalty is liable to be imposed for the circumstances covered under the said provisions, the Section 80 of the Finance Act, 1994, provides provisions not to impose penalty, for any failure referred to in the said provisions, if the Service Tax assessee proves that there was sufficient cause for such failure. Lack of funds or time is not construed as 'sufficient cause'. 9.3 Why does Department issue show cause notice? When any amount is demanded as Service Tax or other dues from any person under the Finance Act, 1994 and rules made thereunder towards recovery of service tax or other dues which is not levied or paid or short levied or....
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....83A (2) (3) 1. Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding Rs. 5 lakhs 2. Joint Commissioner of Central Excise Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs 3. Additional Commissioner of Central Excise Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs 4. Commissioner of Central Excise Without limit. 10.2.2 The monetary limits for the purpose of adjudication [determination of tax] under section 73 are as specified in the Table below (Based on C.B.E.C. Circular No. 97/8/2007-S.T., dated 23.08.2007). Sl.No. Central Excise Officer Amount of service tax CENVAT credit specified in notice for the purpose adjudication Under Section 83A (2) (3) 1. Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding Rs. 5 lakhs 2. Joint Commissioner of Central Excise Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs 3. Additional Commissioner of Central Excise Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs 4. Commissioner of Central Excise Without limit. 10.3 Is the presence of a Chartered Accountant or lawyer necessary for adjudication? No. The noticees can defend their....
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....t Scheme 12.1 What is CENVAT Credit Scheme with reference to Service Tax assessees? The CENVAT Credit Rules, 2004, introduced with effect from 10.9.2004, provides for availment of the credit of the Service Tax paid on the input services/Central Excise duties paid on inputs/capital goods/Additional Customs duty leviable under section 3 of the Customs Tariff Act, equivalent to the duties of excise. Such credit amount can be utilized towards payment of Service Tax by an assessee on their output services. (Refer to Rule 3 of CENVAT Credit Rules, 2004). Such credit availed by a manufacturer can also be utilized for discharging their liability towards Service Tax and / or Central Excise duties [Refer Rule 3 of CENVAT Credit Rules, 2004 read with Notfn,.No.27/2007-CE(NT) dated 12.05.2007]. 12.2 What are the duties / taxes that can be availed as credit? As mentioned under para 12.1, Duties paid on the inputs, capital goods and the Service Tax paid on the 'input' services can be taken as credit. Education Cess paid on the Excise duty and Service Tax can also be taken as credit. However, the credit of such Education Cess availed can be utilized only for payment of Education Cess relat....
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....es invoices for the purpose of distributing the credit of Service Tax paid to such manufacturer or provider of output service is an "Input Service Distributor". [Refer Rule 2(m) of CENVAT Credit 2004]. The credit of the tax amount so distributed to various places shall not exceed the total Service Tax amount contained in the original invoice / bill. [Refer rule 7(a) of CENVAT Credit Rules, 2004]. 12.8 What is the format of the invoice / bill / challan to be issued by the input service distributor? No specific format has been prescribed. However, the same should contain the following information:- (i) Name, address and Registration No. of the service provider. (ii) Sl. No and date. (iii) Name and address of the input service distributor. (iv) The name and address of the recipient to whom the Service Tax credit is distributed. (v) The amount of credit being distributed. 12.9 Whether the input service distributors should get themselves registered with the Department? Whether they have to file any returns with the Department? Yes. They have to register themselves as per the provisions made under Service Tax (Registration of Special Category of Persons) Rules, 2005. They hav....
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....se duty on other excisable goods. If such adjustment is not possible due to any reason, it will be allowed as refund subject to the safeguards, conditions and limitations specified by the Central Government. 13. Export of Services and taxable service used in relation to export of goods. 13.1 What is Export of Services? Whether export of services is exempted from Service Tax? What constitute export of service is defined in the Export of Service Rules, 2005. The Export of taxable services is exempted from Service Tax. 13.2 What constitutes export of services? The Export of Services, Rules, 2005 specifies 3 categories of cross border transaction of services and conditions that will be construed as export of services in cases of: i. Specified services which are provided in relation to immovable properties situated outside India - [See list of services in Appendix-4] (Refer Rule 3(1)(i) of Export of Service Rules,2005). ii. Specified services which are partly performed outside India - [See list of services in Appendix - 4] (Ref. Rule 3(1)(ii) of Export of Service Rules,2005). iii. the remaining taxable services, barring a few exceptions, when provided in relation to business ....
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....tion no. 12/2005- ST dated 19.4.2005; 13.5.4 Where taxable services are exported without payment of tax, but CENVAT Credit was availed, the refund of accumulated CENVAT Credit (if cannot be fully used for payment of service tax), may be claimed as refund under rule 5 of the CENVAT Credit Rules, 2004 read with notification no. 11/2002-CE (N.T.) dated the 1st March, 2002, as amended. 13.6 Whether service tax paid on taxable services used in relation to export of goods, Refundable? Service tax paid on the input services used in export of goods is refundable to exporter by way of rebate/refund in terms of notification No. 41/2001-Central Excise (N.T.), dated the 26th June, 2001. Further CENVAT Credit accumulated on such input services is also refundable under rule 5 of the CENVAT Credit Rules, 2004, subject to the observance of procedure prescribed in notification No. 5/2006-CE (NT) dated the 14thMarch, 2006. 13.7 Where can one file the rebate claims or refund of unutilized CENVAT Credit? The rebate claims or refund of utilized CENVAT Credit application has to be filed in the Central Excise or Service Tax Division/Group where the assessee is registered. 13.8. Where can one file ....
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.... located, shall be treated as the country from which the service is provided or to be provided. (Ref.: Section 66A (2) of the Finance Act,1994.). 14.4 What will be 'usual place of residence' of a body corporate? Usual place of residence, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted. (Ref.: Explanation 2 to sub-section 2 of Section 66A of the Finance Act,1994.) 14.5 What constitutes import of services? The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 specifies 3 categories of cross border transaction of services and conditions that will be construed as import of services, namely, ­ i. specified services which are provided in relation to immovable properties situated in India - [See list of services in Appendix-4] (Ref. Rule 3(i) of The Taxation of Services Rules 2006). ii. specified services which are provided partly in India - [See list of services in Appendix -4] (Ref. Rule 3(ii) of The Taxation of Services Rules 2006). iii. the remaining taxable services, barring a few exceptions, when provided in relation to business or commerce, to a recipient located in India. [See ....
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....service under Chapter V of the Finance Act, 1994; ii. Principles to be adopted for the purposes of determination of value of taxable service under the said Act; iii. Determination of the liability to pay service tax on a taxable service under the said Act; iv. Valuation of taxable services for charging Service Tax; and v. Applicability of notifications issued under said Act. (Ref.: Section 96C(2) of Finance Act,1994). 15.5 Where is the Authority located and who can be contacted for information/ guidance? Office of the Authority for Advance Rulings (Central Excise, Customs & Service Tax), 4th Floor (Room No. 445 to 465, 467 & 469), Hotel Samrat, Kautilya Marg, Chanakyapuri, New Delhi - 110 021, Phone 91-11-26876402/26876406, Fax No. 91-11-26876410, Email : [email protected], Further information, including those relating to the procedure for filing application, fees and formats of annexure, is available on Website: www.cbec.gov.in/cae/aar.html. 16. Where can the department be contacted? In Ahmedabad, Bangalore, Chennai, Delhi, Kolkata & Mumbai there are exclusive Service Tax Commissionerates . The contact informations in respect of all the locations are given below:- Sr.No....
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....181 00440182 00440183 00440298 00440426 9 Auxiliary to Gen. Insurance / Life Insurance 16.07.2001 / 16.08.2002 00440169 00440170 00440171 00440298 00440426 10 Banking & Other Financial Services also includes foreign exchange broking and purchase or sale of foreign currency 16.07.2001 00440173 00440174 00440175 00440298 00440426 11 Beauty Parlour 16.08.2002 00440209 00440210 00440211 00440298 00440426 12 Broadcasting 16.07.2001 00440165 00440166 00440167 00440298 00440426 13 Business Auxiliary Service including promotion or marketing or all games of chance whether or not conducted online i.e. lottery, lotto, bingo etc. 01.07.2003 00440225 00440226 00440227 00440298 00440426 14 Business Exhibition Service 10.09.2004 00440254 00440255 00440256 00440298 00440426 15 Business Support Service 01.05.2006 00440366 00440367 00440368 00440298 00440426 16 Cable Operator 16.08.2002 00440217 00440218 00440219 00440298 00440426 17 Cargo Handling also covers packing with transportation 16.08.2002 00440189 00440190 00440191 00440298 00440426 18 Chartered Accountant 16.10.1998 00440092 00440093 00440094 00440298 0044....
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....Property Service 10.09.2004 00440278 00440279 00440280 00440298 00440426 46 Interior Decorator 16.10.1998 00440076 00440077 00440078 00440298 00440426 47 Internet Café 01.07.2003 00440241 00440242 00440243 00440298 00440426 48 Internet Telecommunication 16.05.2008 00440382 00440383 00440384 00440298 00440426 50 Life Insurance 10.09.2004 00440185 00440186 00440187 00440298 00440426 51 Mailing List Compilation and Mailing 16.06.2005 00440330 00440331 00440332 00440298 00440426 52 Management Consultant 16.10.1998 00440116 00440117 00440118 00440298 00440426 53 Management of Investment ULIP 16.05.2008 00440430 00440431 00440432 00440298 00440426 54 Management, Maintenance or Repair Service 01.07.2003 00440245 00440246 00440247 00440298 00440426 55 Mandap Keeper 01.07.1997 00440035 00440036 00440037 00440298 00440426 56 Manpower Recruitment or Supply Agency 07.07.1997 00440060 00440061 00440062 00440298 00440426 57 Market Research Agency 16.10.1998 00440112 00440113 00440114 00440298 00440426 58 Mining of Mineral, Oil or Gas 01.06.2007 00440402 00440403 00440404 00440298 00440426....
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....0426 83 Sponsorship service provided to any body corporate or firm, other than sponsorship of sports event 01.05.2006 00440358 00440359 00440360 00440298 00440426 84 Steamer Agent 15.06.1997 00440029 00440030 00440031 00440298 00440426 85 Stock Broker 01.07.1994 00440008 00440009 00440121 00440298 00440426 86 Storage & Warehousing 16.08.2002 00440193 00440194 00440195 00440298 00440426 87 Supply of tangible goods 16.05.2008 00440445 00440447 00440448 00440298 00440426 88 Survey & Exploration of Minerals 10.09.2004 00440270 00440271 00440272 00440298 00440426 89 Survey and Map Making 16.06.2005 00440314 00440315 00440316 00440298 00440426 90 T.V. & radio Programme Production Services 10.09.2004 00440286 00440287 00440288 00440298 00440426 91 Technical Testing & Analysis, Technical Inspection & Certification 01.07.2003 00440249 00440250 00440251 00440298 00440426 92 Telecommunication Service 01.06.2007 00440398 00440399 00440400 00440298 00440426 93 Tour Operator except for the use of educational bodies. 01.09.1997 00440063 00440064 00440065 00440298 00440426 94 Transport of goods by Air 10.09.....
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....ssued indicates that it is inclusive of charges for catering services. Explanation.-The expression "hotel" means a place that provides boarding and lodging facilities to public on commercial basis. 60 60 23 (n) (i) Services provided or to be provided to any person, by a tour operator in relation to a package tour. Explanation.-The expression "package tour" means a tour wherein transportation, accommodation for stay, food, tourist guide, entry to monuments and other similar services in relation to tour are provided by the tour operator as part of the package tour to the person undertaking the tour. (ii) Services provided or to be provided to any person, by a tour operator in relation to a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour. (iii) Services, other than services specified in (i) and (ii) above, provided or to be provided to any person, by a tour operator in relation to a tour. The bill issued for this purpose indicates that it is inclusive of charges for such a tour. (a) The invoice, bill or challan issued indicates that it is towards charges for such accommodation, and (b) this....
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....ation to building or civil structure, referred to in sub-clause (c) of clause (25b) of section 65 of the Finance Act. Explanation.-The gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service for providing such service. 33 8 (zzt) Catering This exemption shall apply in cases where,-(i) the outdoor caterer also provides food; and (ii) the invoice, bill or challan issued indicates that it is inclusive of charges for supply of food. 50 9 (zzw) Services in relation to pandal or shamiana in any manner, including services rendered as a caterer. This exemption shall apply only in cases where,-(i) the pandal or shamiana contractor also provides catering services, that is, supply of food; and (ii) the invoice, bill or challan issued indicates that it is inclusive of charges for catering service. 70 10 (zzzh) Construction of Complex This exemption shall not apply in cases where the taxable services provided are only completion and finishing services in relation to residential complex, referred to in sub-clause (b) of clause (30a) of section 65 of the Finance Act. Explanation.-The gross amount ....
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....ending appeal, of duty demanded or penalty levied 17 35FF Interest on delayed refund of amount deposited under the proviso to Section 35F 18 35G Appeal to High Court 19 35H Application to High Court 20 35I Power to High Court or Supreme Court to require statement to be amended 21 35J Case before High Court to be heard by not less than two judges 22 35K Decision of High Court or Supreme Court on the case stated 23 35L Appeal to the Supreme Court 24 35M Hearing before Supreme Court 25 35N Sums due to be paid notwithstanding reference, etc. 26 35O Exclusion of time taken for copy 27 35Q Appearance by authorized representative 28 36 Definitions 29 36A Presumption as to documents in certain cases 30 36B Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 31 37A Delegation of powers 32 37B Instructions to Central Excise Officers 33 37C Service of decisions, orders, summons, etc. 34 37D Rounding off of duty, etc. 35 38A Effect of amendments, etc. of rules, notifications or orders 36 40 Protection of action taken under the Act Appendix -4 Export of Service Rules, 2005 ....
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....ap making 3 zzzr Auctioneers Rule 3(iii)(c) Category -III Sr.No. Clause Service Category 1 b Telephone 2 c Pager 3 d General Insurance 4 e Advertising 5 g Consulting Engineer 6 k Manpower Recruitment or Supply 7 r Management Consultant 8 za Scientific or Technical Consultancy 9 zd Leased Circuit 10 ze Telegraph 11 zf Telex 12 zg Fax 13 zh On-line Information 14 zk Broadcasting 15 zl Insurance Auxiliary 16 zm Banking and Other Financial Services 17 zp -----omitted 18 zs Cable Operator & MSO 19 zx Life Insurance 20 zy Insurance Auxiliary to Life Insurance 21 zz Rail Travel Agent 22 zzb Business Auxiliary Service 23 zze Franchise Service 24 zzj ------omitted 25 zzk Forex Broker (other than in relation to Banking) 26 zzr Intellectual Property Service 27 zzu Programme Producer 28 zzz Transport through Pipeline 29 zzzc Survey and Map making 30 zzzg Mailing List Compilation & Mailing 31 zzzi Registrar to an issue 32 zzzj Share Transfer Agent 33 zzzk ATM Operation, Maintenance & Management 34 zzzl Recovery Agent 35 zzzm Sale of Space for Advt. other than Print Media 36 zzzn ....