TaxTMI 
TaxTMI 
Service Tax Rules, 1994
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....for collecting the service tax" means - (i) in relation to a telephone connection - (a) the Director General of Posts and Telegraphs, referred to in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885); or (b) the Chairman-cum-Managing Director, Mahanagar Telephone Nigam Ltd., Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or (c) any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885); (ii) In relation to general insurance business (a) the Chairman of the General Insurance Corporation of India, Bombay; or (b) the Chairman-cum-Managing Director of the National Insurance Company Ltd., Calcutta; or (c) the Chairman-cum-Managing Director of the New India Assurance Company Ltd., Bombay; or (d) the Chairman-cum-Managing Director of the Oriental Insurance Company Ltd., Delhi; or (e) the Chairman-cum-Managing Director of the United India Insurance Company Ltd., Madras; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the Insurance Act, ....
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....rd of Excise and Customs for this purpose in Form TR-6 by the 15th of the month immediately following the calendar month, the service tax collected by him on the value of taxable service : Provided that where an assessee is, for any reason, unable to correctly estimate on the date of deposit the actual amounts collected for any particular month or period, the assessee may make a request in writing to the Central Excise Officer to make a provisional assessment of the tax on the basis of the amount deposited and the Central Excise Officer, may, on receipt of such request, order provisional assessment of tax and where the Central Excise Officer makes a provisional assessment, the provisions of Central Excise Rules, 1944 relating to provisional assessment, except so far as it relates to execution of bond, shall, so far as may be, apply to such assessment. (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 und....
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....be made in Form ST-7 in quadruplicate and shall be accompanied by - (a) a memorandum of cross-objections under sub-section (4) of section 86 of the Act made in Form ST-6; (b) a copy of the order of Collector of Central Excise and a copy of the order passed by the Central Board of Excise and Customs directing the Central Excise Officer to apply to the Appellate Tribunal or copy of orders of Collector of Central Excise (Appeals) and the order of Collector of Central Excise directing the Central Excise Officer to apply to the Appellate Tribunal, as the case may be. FORM ST-1 APPLICATION FOR REGISTRATION UNDER SECTION 69 OF FINANCE ACT, 1994 (32 of 1994) 1. NAME OF THE ASSESSEE : 2. ADDRESS OF THE ASSESSEE : 3. ADDRESS OF THE PREMISES TO BE REGISTERED : 4. CATEGORY OF THE SERVICE : 5. FAX/TELEX AND PHONE NUMBER : 6. FORM OF ORGANISATION (individual/company/partnership, etc.) : 7. ADDITIONAL INFORMATION REQUIRED IN THE CASE OF STOCK BROKER : (a) Name of the Member, with code No. (b) Name of Stock Exchange registered with (c) Date of admission of Membership (d) Whether member of more than one Stock Exchange? If so, please give name of the Stock Exchange wit....
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....the receipt of this Assessment Memorandum. The assessee may apply for refund, if any, in ............... (Signature and Stamp of Central Excise Officer) FORM ST-3A* MEMORANDUM FOR PROVISIONAL DEPOSIT UNDER RULE 6 OF THE SERVICE TAX RULES, 1994 FOR THE MONTH OF ________, 19____ S. No. PROVISIONAL VALUE OF TAXABLE SERVICE IN TERMS OF SEC. 67 OF THE ACT PROVISIONAL AMOUNT OF SERVICE TAX @ 5% PAID FORM TR-6 NO. AND DATE ACTUAL VALUE OF TAXABLE SERVICE IN TERMS OF SEC. 67 1 2 3 4 5 ACTUAL AMOUNT OF SERVICE TAX PAYABLE DIFFERENCE BETWEEN THE AMOUNT OF PROVISIONALLY PAID TAX AND THE AMOUNT OF SERVICE TAX PAYABLE FORM TR-6 NO. AND DATE INDICATING PAYMENT UNDER COL. (7) REMARKS 6 7 8 9 Reasons for making provisional deposit of service tax _____________ * Attach separate sheet for each month. FORM ST-4 Under Section 85 of the Finance Act, 1994 (32 of 1994) 1. No................... of................ 19......... 2. Nameand address of the appellant. 3. Designation and address of theofficer passing the decision or order appealed against and the date of decision or order. 4. Date ofcommunication of the decision or order appealed against to the appellant. 5. Addres....
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.... order appealed against involves any question having a relation to the value of the taxable service for purposes of assessment; if not difference in tax or tax involved, or amount of interest or penalty involved, as the case may be. Period of dispute. (i) (8A) (ii) Amount of tax, if any, demanded for the period mentioned in item (i). (iii) Amount of refund, if any, claimed for the period mentioned in item (i).    (iv) Amount of interest involved. (v) Amount of penalty imposed. is deposited; if not, whether any (9) Whether tax or penalty/interest application for dispensing with such deposit has been made. (a copy of the challan under which the deposit is made shall be furnished). (9A) Whether the appellant wishes to be heard in person. (10) Reliefs claimed inappeal. STATEMENT OF FACTS GROUNDS OF APPEAL (i) (ii) (iii) (iv) Signature of authorised representative, if any. appellant.   Signature of the VERIFICATION I, ..........................., the appellant, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the ............................. day of ............
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....nd, if any, claimed for the period mentioned in item (i) (iv) Amount of interest imposed (v) Amount of penalty imposed (6) Relief claimed in the memorandum of cross-objections. GROUNDS OF CROSS-OBJECTIONS (1) (2) (3) (4) Signature of authorised representative, if any. Signature of the respondent or his authorised representative. VERIFICATION I, ..................... the respondent, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the ............................................ day of .............. 19 ....... Signature of the authorised representative, if any Signature of the respondent or his authorised representative. Notes : (1) The form of memorandum of cross-objection shall be filed in quadruplicate. (2) The form of memorandum of cross-objections should be in English (or Hindi) and should set forth, concisely and under distinct heads the ground of the cross-objections without any argument or narrative and such grounds should be numbered consecutively. (3) The number and year of appeal/application as allotted by the office of the Appellate Tribunal and appearing in the notice of appeal/applicatio....