TaxTMI 
TaxTMI 
ST- 3 for the period between the 1st day of July 2012 to the 30th day of September 2012, to be submitted by the 25th day of March, 2013
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....viso shall be inserted, namely:- " Provided further that the Form ST- 3 for the period between the 1^st day of July 2012 to the 30^th day of September 2012, shall be submitted by the 25^th day of March, 2013"; (b) for Form ST-3, the following Form shall be substituted, namely:- "FORM ST-3" (Return under section 70 of the Finance Act, 1994 read with rule 7 of Service Tax Rules, 1994) (Please see the instructions carefully before filling the Form) PART-A GENERAL INFORMATION A1 ORIGINAL REVISED (Please tick whichever is applicable) A2 STC Number: A3 Name of the assessee: A4 Financial Year &n....
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....'N') A11.2If reply to A11.1 is 'Y', please furnish Notification Nos. and Sl. No. in the notification under which such exemption is availed . A12 ABATEMENTS A12.1 Has any abatement from the value of services been claimed ('Y'/'N') A12.2 If reply to A12.1 is 'Y', please furnish Notification Nos. and Sl. No. in the notification under which such abatement is availed: . A13 PROVISIONAL ASSESSMENT A13.1Whether provisionally assessed ('Y'/'N') A13.2 If reply to A13.1 is 'Y', please furnish Provisional Assessment Order No. & Date PART-B VALUE OF TAXABLE SERVICE AND SERVICE TAX PAYABLE (TO BE DISPLAYED SERVICE-WISE) B1 FOR SERVICE PROVIDER Month / Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar B1.1 Gross amount (excluding amounts received in advance, amounts taxable on receipt basis, for which bills/invoices/challans or any other document may not have been issued) for which bills/invoices/challans or any other documents are issued relating to service provided or to be provided (includi....
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.... rule 6 of STR) B1.17 Service tax payable B1.18 Less R&D cess payable B1.19 Net Service Tax payable (B1.19=B1.17-B1.18) B1.20 Education Cess payable B1.21 Secondary & Higher Education Cess payable B2 - FOR SERVICE RECEIVER Month / Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar B2.1 Gross amount (excluding amounts paid in advance, amounts taxable on payment basis, for which bills/invoices/challans or any other document may not have been issued) for which bills/invoices/challans or any other documents are issued relating to service received or to be received B2.2 Amount paid in advance for services for which bills/invoices/challans or any other documents have not been issued ....
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.... payable B2.21 Secondary & Higher Education Cess payable PART-C SERVICE TAX PAID IN ADVANCE Amount of Service Tax paid in advance under sub-rule (1A) of Rule 6 of ST Rules: Month / Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar C1 Amount of service tax deposited in advance C2 Amount of Education Cess deposited in advance C3 A Amount of Secondary & Higher Education Cess deposited in advance C4 Challan Nos., date & amount (i) No. Date Amount PART-D SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT Service Tax, Education Cess, Secondary & H....
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.... E5 By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules E6 By adjustment of excess amount paid earlier as service tax in respect of service of Renting of Immovable Property, on account of non-availment of deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules E7 By book adjustment in the case of specified Government departments E8 Total Education Cess paid E8=E1+E2+E3+E4+E5+E6+E7 PART-F SECONDARY& HIGHER EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT F1 In cash F2 By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service) F3 By adjustment of amount paid as service tax in ad....
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....; G12 Total payment of arrears, interest, penalty and any other amount, etc. made G12=(G1+G2+G3+G4+G5+G6+G7+G8+G9+G10+G11) PART-H H1 DETAILS OF CHALLAN (vide which service tax education cess, secondary and higher education cess and other amounts have been paid in cash) Challan Nos. with date and amount (i) No. Date Amt. (ii) No. Date Amt. H2 Source documents details for payments made in advance / adjustment, for entries made at columns D3, D4, D5, D6, D7; E3, E4, E5, E6, E7; F3, F4, F5, F6, F7; & G1 to G11 S. No. and description of payment entry in this return Month/ ....
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....THE CENVAT CREDIT RULES,2004: Sl. No. Month/Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar I2.1 Value of exempted goods cleared I2.2 Value of exempted services provided I2.3 Amount paid under Rule 6(3) of CENVAT Credit Rules, 2004, by debiting CENVAT Credit account I2.4 Amount paid under Rule 6(3) of CENVAT Credit Rules, 2004, by cash I2.5 Total amount paid under Rule 6(3) of CENVAT Credit Rules, 2004 I2.5 = I2.3 + I2.4 I3 CENVAT CREDIT TAKEN AND UTILISED: Sl. No. Month/Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar I3.1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN AND UTILISATION THEREOF - I3.1.1 Opening Balance ....
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....; I3.2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN & UTILISATION THEREOF - I3.2.1 Opening Balance of Education Cess I3.2.2 Credit of Education Cess taken I3.2.2.1 on inputs I3.2.2.2 on capital goods I3.2.2.3 on input services received directly I3.2.2.4 as received from Input Service Distributor I3.2.2.5 from inter unit transfer by a LTU I3.2.2.6 Any other credit taken (please specify) I3.2.2.7 Total credit of Education Cess taken I3.2.2.7= (I3.2.2.1+I3.2.2.2+I3.2.2.3+I3.2.2.4+ I3.2.2.5+I3.2.2.6) I3.2.3 Credit of Education Cess utilised ....
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....nbsp; I3.3.3.3 towards inter unit transferto LTU I3.3.3.4 for any other payments/adjustments/reversal (please specify) I3.3.3.5 Total credit of SHEC utilised I3.3.3.5= (I3.3.3.1+I3.3.3.2+I3.3.3.3+I3.3.3.4) I3.3.4 Closing Balance of SHEC I3.3.4 = {(I3.3.1+I3.3.2.7)-I3.3.3.5} PART J CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR (TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR): Sl. No. Month/Quarter Apr/ Oct May/ Nov June/ Dec July/ Jan Aug/ Feb Sep/ Mar J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX & CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF - J1.1 Opening Balance of CENVAT credit J1.2 Credit taken (for distribution) on input services &....
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....nbsp; I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder. (c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon. (d) I have been authorised as the person to file the return on behalf of the person providing the taxable service/recipient of service, as the case may be. Place: Date: (Name and Signature of Assessee or Authorised Signatory) PART L If the return has been prepared by a Service Tax Return Preparer or Certified Facilitation Centre (hereinafter referred to as 'STRP'/'CFC'), furnish further details as below: (a) Identification No. of STRP/CFC  ....
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....le to pay service tax on quarterly basis may furnish details quarter-wise i.e. Apr-Jun, Jul-Sep, Oct-Dec & Jan-Mar; (ii) The recipient of service liable to pay service tax should indicate the amount paid by him to service provider. B1.1 Gross amount for which bills/invoices/challans are issued against taxable service provided or agreed to be provided or received/agreed to be received (in case of service receiver), which are taxable on accrual basis, as per the Point of Taxation Rules is to be mentioned in this column (A) it includes,- (a) amount charged towards exported service, (b) amount charged towards exempted service (other than export of service), (c) amount charged as a pure agent, and (d) amount includible in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006 (B) it excludes (a) amount received in advance i.e. before provision of services for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.2; (b) amount taxable on receipt basis, which is applicable to individuals and....
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....e services provided or to be provided, as defined in Explanation to Section 67 of the Act. B1.6, B2.5, B2.6 & B2.7 In case of some services, as notified under Notification No. 30/2012-ST, dated 20^th June, 2012 (as amended), the liability to pay service tax has been placed on the recipient of service in terms of sub-section (2) of section 68 of the Finance Act, 1994 read with rule 2(1)(d)(i) of the Service Tax Rules, 1994. In respect of such services, the amount on which service tax is payable has to be shown as calculated in terms of Rule 7 of Point of Taxation Rules, 2011. B1.8 With effect from 01.07.2012, exports of services are not to be taxed under service tax, as per Place of Provision of Services Rules, 2012. If the assessee has included the amount of export of service in column B1.1, he has to fill up said amount in column B1.7 also for claiming deduction of said amount from the gross amount. However, there may be cases where ST-3 return for the period prior to 01.07.2012 is to be filed by service providers or recipient of service, as the case may be. They are also required to fill up this column for furnishing the amount charged against the export of services m....
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.... separate rows have been provided to enter the B2.5 - Amount charged for services received from Non-Taxable territory - Imports and; B2.6 - Amount charged for services received from Non-Taxable territory - Other than Imports D3, E3 & F3 If any amount has been paid in advance as service tax in terms of rule 6(1A) of Service Tax Rules, 1994 and the assessee has adjusted that amount against his service tax liability, such adjustment has to be shown here. D4, E4 & F4 Rule 6 (3) of Service Tax Rules, 1994 allows adjustment of service tax amount which was paid earlier in respect of taxable service not provided wholly or partially by the service provider or where the amount of invoice is re-negotiated. Such adjustment is to be shown here. Example: A service provider receives an advance of Rs 1000/- on which he pays a service tax of Rs 120/-.However, later on he does not provide this service and refunds the amount to the person from whom the advance was received. He can, in this case, adjust the amount of Rs 120/- for any of his future liability of service tax. D5, E5 & F5 Rule 6 (4A) of Service Tax Rules, 1994 allows adjustment of service tax amount pa....
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....ing details may be furnished,- (i) For adjustment under rule 6(3) of Service Tax Rules, 1994, furnish details of earlier return, from where excess amount is derived (ii) For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules; (iii) For arrears, interest and penalty, the source document/period is as follows,- (a) in case these are paid suomoto by the assessee, the period for which such amount is paid may be furnished (b) if paid consequent to a show cause notice (SCN) or order, the source document is relevant SCN No./Demand Notice No., Order-in-Original No. or Order-in-Appeal No., or any other order , etc.; (iv) For adjustment of excess amount of service tax paid on the service of 'Renting of Immovable Property' in case the taxpayer has not availed the deduction of property tax paid in terms of Rule 6(4C) of the Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20^th June, 2012 and he opts to avail such deduction against his service tax liability within 1 year from the date of payment of such property tax, the source document is original receipt is....
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....bsp; ANNEXURE TO INSTRUCTIONS OF ST-3 RETURN DESCRIPTION OF TAXABLE SERVICES FOR FILLING UP SERVICE TAX RETURN (ST-3) Sl. No. Description of Taxable Services (1) (2) 1 Stockbroker service 2 General insurance service 3 Advertising agency services 4 Courier agency service 5 Consulting engineer services 6 Custom House Agent service 7 Steamer agent services 8 Clearing and forwarding agent services 9 Manpower recruitment / supply agency service 10 Air travel agent services 11 Mandap keeper service 12 Tour operator services 13 Rent-a-cab scheme operator services 14 Architect services 15 Interior decoration / Designer services 16 Management or business consultant service 17 Chartered accountant services 18 Cost accountant service 19 Company secretary service 20 Real estate agent service 21 Security / d....
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....ods transport agency service 61 Construction services other than residential complex, including commercial / industrial buildings or civil structures 62 Services by holder of intellectual property right providing intellectual property services other than copyright 63 Opinion poll agency service 64 Outdoor catering 65 Services by a programme producer 66 Survey and exploration of mineral 67 Pandal or shamiana service 68 Travel agent for booking of passage (other than air / rail travel agents) 69 Services provided by recognised / registered associations in relation to forward contracts 70 Transport of goods through pipeline or other conduit 71 Site formation and clearance, excavation, earth moving and demolition services 72 Dredging of rivers, ports harbours, backwaters, estuaries, etc. 73 Survey and map making service 74 Cleaning services 75 Club or association service 76 Packaging service 77 Mailing list compilation....