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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....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 - A5 Return for the period (Please tick the appropriate period) April - September October - March A6 A6.1 Has the assessee opted to operate as "Large Taxpayer" Unit ['Y'/'N'](As defined under Rule 2(ea) of the Central Excise Rules, 2002 read with Rule 2 (1) (cc) of the Service Tax Rules, 1994) Yes/No A6.2 If reply to column A6.1 is Yes, name of Large Taxpayer Unit opted for (choose from List) Dropdown List of LTUs A7 Premises Code Number: A8 Constitution of the assessee (Please tick the appropriate category) A8.1 Individual/Proprietary A8.2 Limited liability Partnership A8.3 Registered Public Ltd. Company A8.4 Registered Private Ltd. Company A.8.5 Registered Trust A8.6 Society/Co-operative Society A 8.7 A firm A8.8 Hindu Undivided Family A 8.9 Go....
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....er documents have not been issued B1.5 Money equivalent of other considerations charged, if any, in a form other than money B1.6 Amount on which service tax is payable under partial reverse charge B1.7 Gross Taxable Amount B1.7 = B1.1+B1.2+B1.3+B1.4+ B1.5+B1.6 B1.8 Amount charged against export of service provided or to be provided B1.9 Amount charged for exempted service provided or to be provided (other than export of service given at B1.8 above) B1.10 Amount charged as pure agent B1.11 Amount claimed as abatement B1.12 Any other amount claimed as deduction, please specify. B1.13 Total Amount claimed as Deduction B1.13=B1.8+B1.9+B1.10+B1.11+ B1.12 B1.14 NET TAXABLE VALUE B1.14=B1.7 - B1.13 B1.15 Service tax rate wise break up of NET TAXABLE VALUE (B1.14): Ad-valorem rate B1.16 Specific rate (applicable as per 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 a....
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....redit (not applicable where the service tax is liable to be paid by the Recipient of Service) D3 By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules D4 By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules D5 By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules D6 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 D7 By book adjustment in the case of specified Government departments D8 Total Tax paid D8 = D1+D2+D3+D4+D5+D6+D7 PART-E EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT E1 In cash E2 By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service) E3 By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules E4 By adjustment of excess amount paid earlier as service tax and adj....
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....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/ Quarter Challan / Document / Credit Entry Reference Number etc. Challan / Document Date Amount ** (Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar) - PART-I DETAILS OF INPUT STAGE CENVAT CREDIT (To be filled by a taxable service provider only and not to be filled by Service Receiver liable to pay service tax or Input Service Distributor): I1 DETAILS ABOUT THE ASSESSEE PROVIDING EXEMPTED AND NON-TAXABLE SERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS: - Whether providing any exempted service or non-taxable service ('Y'/'N') I1.2 Whether manufacturing any exempted excisable goods ('Y'/'N') I1.3 If reply to any one of the above is 'Y', whether maintaining separate account for receipt or consumptio....
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....3.1.3.1 for payment of service tax I3.1.3.2 for payment of Education Cess on taxable services I3.1.3.3 for payment of Secondary and Higher Education Cess on taxable services I3.1.3.4 for payment of excise duty or any other duty I3.1.3.5 towards clearance of input goods and capital goods removed as such or after use I3.1.3.6 towards inter unit transfer to LTU I3.1.3.7 for payment of an amount under rule 6(3) of CENVAT Credit Rules, 2004 I3.1.3.8 for any other payments/adjustments/reversal (Please specify) I3.1.3.9 TOTAL CREDIT UTILISED I3.1.3.9=(I3.1.3.1+I3.1.3.2+I3.1.3.3+I3.1.3.4+ I3.1.3.5+I3.1.3.6+I3.1.3.7+I3.1.3.8) I3.1.4 Closing Balance of CENVAT credit I3.1.4 = {(I3.1.1 + I3.1.2.7) - I3.1.3.9} 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....
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....ributed J2.4 Credit of Education Cess not eligible for distribution in terms of rule 7(b) of CENVAT Credit Rules, 2004 J2.5 Closing Balance of CENVAT credit of EC = J2.5={(J2.1+J2.2) - (J2.3+J2.4)} J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF - J3.1 Opening balance of CENVAT credit of SHEC J3.2 Credit of SHEC taken (for distribution) on input services J3.3 Credit of SHEC distributed J3.4 Credit of SHEC not eligible for distribution in terms of rule 7(b) of CENVAT Credit Rules, 2004 J3.5 Closing Balance of CENVAT credit of SHEC = J3.5 ={(J3.1+J3.2) - (J3.3+J3.4)} PART K SELF ASSESSMENT MEMORANDUM: (a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated. (b) 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....
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....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 partnership firms whose aggregate value of taxable services during previous financial year ....
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....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 made before 01.07.2012. B1.9 'Exempted Service' refers to the taxable service which is exempt, for the time being, from payment of service tax under a notification, other than by way of abatement. B1.10 'Pure Agent' has been defined in Explanatio....
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....s 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 paid in preceding months or quarter, which is in excess of the service tax liability for such month or quarter. Such adjustment is to be shown here. Example: A service provider having centralized registration pays an amount of Rs 1000/- as service tax for services provided by him from his five branches. However, on receipt of inf....
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....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 20th 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 issued by the concerned department of State Government showing the payment of such property tax. I3.1.2 (i) The terms " input", "capital goods", "input services" and " input service distributor" may be understood as defined in the CENVAT Credit Rules, 2004; (ii) Against S. No. I3.1.2.1, I3.1.2.2 &I3.1.2.3, the details of CENVAT credit availed on input/ input services/ capital goods, received directly by the asse....
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....ency 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 / detective agency service 22 Credit rating agency service 23 Market research agency service 24 Underwriter service 25 Scientific & technical consultancy services 26 Photography service 27 Convention service 28 Online information and database access service and / or retrieval service through computer network 29 Video production agency / video tape production service 30 Sound recording studio or agency services 31 Broadcasting service 32 Insurance auxiliary service in relation to general insurance 33 Banking and other Financial services 34 Port service (major ports) 35 Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle 36 Beauty parlours / beauty treatment 37 Cargo handling service 38 Cable operat....
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....ers by rail in air-conditioned class/first class also may be paid under this description/accounting code) 87 Business support service 88 Auction service 89 Public relation management service 90 Ship management service 91 Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006) 92 Transport of persons by cruise ship 93 Credit card, debit card, charge card or other payment card related services 94 Services of telegraph authority in relation to telecommunication service 95 Mining of mineral, oil or gas service 96 Renting of immovable property services 97 Works contract service 98 Development and supply of content for use in telecom services, advertising agency, etc. 99 Asset management including portfolio management and fund management 100 Design service other than interior decoration and fashion designing 101 Information technology software service 102 Services provided by an insurer of life insurance under Unit Linked Insurance Plan (ULIP) 103 Services provided by a recognized stock exchange in relation to transaction in securities 104 Services provided by recognised / registered associations i....