AI Drafter 
TaxTMI 
TaxTMI 
Return under section 70 of the Finance Act, 1994
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.... 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/One Person Company A8.2 Partnership/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 Government A8.10 An association of persons or body of individuals, whether incorporated or not A.8.11 A local authority A8.12 Every artificial juridical person, not falling within ....
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....Amount taxable on receipt basis under third proviso to rule 6(1) of Service Tax Rules, 1994 for which bills/invoices/challans or any other documents have not been issued B1.4 Amount taxable for services provided for which bills/invoices/challans or any other 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 &n....
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....able on receipt basis under third proviso to rule 6(1) of Service Tax Rules, 1994 for which bills/invoices/challans or any other documents have not been issued B2.4 Money equivalent of other considerations paid, if any, in a form other than money B2.5 Amount paid for services received from Non-Taxable territory - Imports B2.6 Amount paid for services received from Non-Taxable territory - Other than Imports B2.7 Amount on which service tax is payable under partial reverse charge B2.8 Gross Taxable Amount B2.8= B2.1+B2.2+B2.3+B2.4+B2.5+B2.6+B2.7 B2.9 Amount paid for exempted services received or to be received B2.10 Amount paid as pure agent B2.11 Amount claimed as abatement B2.12 Any other amount claimed as deduction, please specify &nb....
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....llan Nos., date & amount (i) No. Date Amount Part-D - SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher Education Cess and other amounts paid (To be filled by a person liable to pay service tax and not to be filled by an Input Service Distributor): Month/Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar D1 In cash D2 By CENVAT credit (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 ....
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....ce under rule 6(1A) of the Service Tax Rules,1994 DB4 By adjustment of excess amount paid earlier as Krishi Kalyan Cess and adjusted, by taking credit of such excess Krishi Kalyan Cess paid, in this period under rule 6(3) of the Service Tax Rules,1994 DB5 By adjustment of excess amount paid earlier as Krishi Kalyan Cess and adjusted in this period under rule 6(4A) of the Service Tax Rules,1994 DB6 By adjustment of excess amount paid earlier as Krishi Kalyan Cess 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 Service Tax Rules,1994 DB7 By book adjustment in the case of specified Government departments DB8 Total Krishi Kalyan Cess paid DB8=(DB1+DB2+DB3+DB4+DB5+DB6+DB7) PART E - EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT E1 In cash &....
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....; F7 By book adjustment in the case of specified Government departments F8 Total Tax paid F8=F1+F2+F3+F4+F5+F6+F7 PART G - ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC. PAID G1 Arrears of revenue (Tax amount) paid in cash G2 Arrears of revenue (Tax amount) paid by utilising CENVAT credit G3 Arrears of Education Cess paid in cash G4 Arrears of Education Cess paid by utilising CENVAT credit G5 Arrears of Secondary & Higher Education Cess paid in cash G6 Arrears of Secondary & Higher Education Cess paid by utilising CENVAT credit G7 Amount paid in terms of section 73A of Finance Act, 1994 G8 Interest paid (in cash only) G9 Penalty paid (in cash only) ....
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....; ** (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 I1.1 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 I1.1 OR I1.2 is 'Y', Whether exclusively engaged either in the provision of exempted services or in the manufacture of exempted goods? [refer to rule 6(2) of the Cenvat Credit Rules, 2004] ('Y'/'N') I1.3.1 If reply to I1.3 is 'N' (i.e., providing both exempted and non-exempted goods/services), Whether paying an amount equal to 2%/7%/6% of the value of exempted services/goods under rule 6(3)(i) of CENVAT Credit Rules, 2004? ('Y'/'N') ....
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.... + 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 I3.1.2 Credit taken I3.1.2.1 on inputs I3.1.2.2 on capital goods I3.1.2.3 on input services received directly I3.1.2.4 as received from Input Service Distributor I3.1.2.5 from inter-unit transfer by a LTU I3.1.2.6 Any other credit taken (please specify) I3.1.2.7 TOTAL CREDIT TAKEN = ....
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.... 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 I3.2.3.1 for payment of Education Cess on goods & services I3.2.3.2 towards payment of Education Cess on clearance of input goods and capital goods removed as such or after use I3.2.3.3 towards inter unit transfer to LTU I3.2.3.4 for any other payments/adjustments/ reversal (please specify) I3.2.3.5 Total credit of Education Cess utilised I3.2.3.5 = (I3.2.3.1 + I3.2.3.2 + I3.2.3.3 + I3.2.3.4) I3.2.4 Closing Balance of Education Cess I3.2.4 = {(I3.2.1 + I3.2.2.7) - I3.2.3.5} I3.3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN & UTILIS....
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....s utilised I3.4.3.1 for payment of Krishi Kalyan Cess on services I3.4.3.2 for any other payments/adjustments/reversal (please specify) I3.4.3.3 Total credit of Krishi Kalyan Cess utilised I3.4.3.3=(I3.4.3.1+I3.4.3.2) I3.4.4 Closing Balance of Krishi Kalyan Cess I3.4.4={(I3.4.1+I3.4.2.4)-I3.4.3.3} 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 AND CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF - J1.1 Opening Balance of CENVAT credit J1.2 Credit taken (for distribution) on input services J1.3 Credit of CENVAT distributed J1.4 Closing Balance of Cenvat credit J1.4={(J1.1+J1.2)- J1....
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....RT 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 (b) Name of STRP/CFC (Signature of STRP/CFC) INSTRUCTIONS TO FILL UP FORM ST 3 A. GENERAL INSTRUCTIONS (i) If there is a change in the address or any other information as provided by the assessee in Form ST-1 or as contained in Form ST-2 (Certificate of Registration issued by the Department), the assessee should file amendment to ST1 application online in ACES for getting the Amended ST2 issued by the departmental officer. If the assessee has provided/received any additional service for which he is not registered, he has to first file the amendment to ST1 application and after the approval of the same by the departmental officer, he should file the return. (ii) Please indicate 'NA' against entries which are not applicable. (iii) Please indicate 'Nil' where the information to be furnished is nil. (iv) Please fill 'Y' for Yes, or 'N' for No wherever it is writt....
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....y lakh and he opts to pay tax at the time when payment is received by him in respect of taxable value of rupees fifty lakh in the financial year to which return relates as per third proviso to Rule 6(1) of Service Tax Rules, 1994, for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.3; (c) Amount taxable for the services provided for which bills or invoices or challans or any other documents may not have been issued, (this amount has to be entered in column B1.4.) (d) Service tax; (e) Education cess; and (f) Secondary and higher education cess B1.2 Gross amount received (or paid in case of service receiver) in advance is the total amount received (or paid in case of service receiver) for the particular taxable service before provision of service (including any amount received for continuous service), and (A) it includes,- (a) amount received towards exported service, (b) amount received towards exempted service (other than export of service), (c) amount received as pure agent, and (d) amount received which is liable to be included in the value in terms of Rules 5(1) & 6(1) of the Ser....
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....planation 1 to Rule 5 of the Service Tax (Determination of Value) Rules, 2006 B1.11 'Abatement' refers to the part of value of taxable service which is not includible in the taxable value for payment of service tax through notification, such as Notification No. 26/2012-ST, dated 20.06.2012 issued under Section 66B of the Finance Act, 1994. B1.12 Any deductions, which is not mentioned in any other clause, from gross value of taxable service has to be provided (For example, deduction of property tax paid in respect of the taxable service of renting of an immovable property in terms of Rule 6(4C) of Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012). B1.15 & B2.15 If an assessee is paying tax at the rate of 12% or other than 12%, then he has to mention the details of taxable value in this column by entering the tax rate applicable to him. This is also applicable to the assessees who want to file their return pertaining to the period prior to 01.04.2012 when tax rate was 10%, 8% or 5%, as the case may be. This can be done by inserting additional rows for such entries. B1.16 & B2.16 As per Rule 6 of the Service Tax Rules, 1994, the serv....
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....ded by him from his five branches. However, on receipt of information from these branches, the service tax liability is computed as Rs. 900/-. In this case he has paid an excess amount of Rs. 100/- as service tax. He can adjust this excess amount of Rs. 100/- against service tax liability for succeeding month/quarter. D6, E6 & F6 Rule 6(4C) of Service Tax Rules, 1994 allows adjustment of service tax amount paid in preced- ing months or quarter, which is in excess of the amount required to be paid towards service tax liability for such month or quarter on account of non-availment of deduction of property tax paid in terms of Notification No. 29/2012-ST, dated 20th June, 2012 from the gross amount of rent charged for the immovable property. Such adjustment is to be shown here. D7, E7 & F7 Some department of Central Government collect service tax for the services provided/received by them and the payment of said tax to the Union of India is made through book adjustment or book transfer. Such book adjustment or transfer in the case of specified Government departments is to be shown here. G1 to G6 Arrears of revenue includes,- (a) amount that was payable earlier but not paid; ....
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....CENVAT credit availed on input/ input services/capital goods, received directly by the assessee, are to be shown. In other words, these figures would not include the service tax credit received from input service distributor (i.e., office of the manufacturer or output service provider, which receives invoices towards purchases of input services and issues invoices/bills/challans for distribution of such credit, in terms of Rule 7 of CENVAT Credit Rules, 2004). (iii) Against S. No. I3.1.2.4, furnish the details of service tax credit as received from 'input service distributor'. (iv) Against S. No. I3.1.2.5, details have to be filled only by Large Taxpayer Unit who has opted to operate as LTU. I3.1.3.4 This has to be filled only by the assessees who are engaged in both, providing taxable service as well as manufacturing and clearance of excisable goods. This entry would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of rule 3(5A) of CCR, 2004 I3.1.3.7 If the assessee has utilised CENVAT credit for making any payment, adjustment or reversal such as in the case of write off of value of inputs or capital goods as per rule 3....
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....uxiliary service 48 Commercial training or coaching 49 Erection, commissioning and installation 50 Franchise service 51 Internet café 52 Maintenance or repair service 53 Technical testing and analysis service 54 Technical inspection and certification agency service 55 Foreign exchange broker service 56 Other port (minor port) service 57 Airport services by airport authority 58 Transport of goods by air 59 Business exhibition service 60 Transport of goods by road/goods 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, exc....
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....rvice 108 Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) 109 Legal consultancy service 110 Promotion, marketing, organizing or assisting in organizing games of chance including lottery, etc. 111 Health services by a clinical establishment, health check-up/diagnosis, etc. 112 Maintenance of medical records 113 Service of promotion or marketing of brand of goods/services/events 114 Service of permitting commercial use or exploitation of events 115 Electricity exchange service 116 Copyright service - Transfer temporarily/permit use or enjoyment 117 Special services provided by builders 118 Restaurant service 119 Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. 120 Other taxable services (services other than the 119 listed above) Old - ST-3 Download ST3 Return Excel Utility ST-3 form (PDF Format) as substituted vide notification no.1/2013 ST dated 22-02-2013 OLD-2 ST-3 form (Excel Format) as amended vide notification no. 48/2011 ST dated 19-10-2011 ....
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....Y'/'N') If reply to A11.1 is 'Y', please furnish Notification Nos. and Sl. No. in the notifica- tion under which such exemption is availed ABATEMENTS A12.1 Has any A12.2 A13 A13.1 A13.2 abatement from the value of services been claimed (Y'/'N') If reply to A12.1 is 'Y', please furnish Notification Nos. and Sl. No. in the notifica- tion under which such abatement is availed PROVISIONAL ASSESSMENT Whether provisionally assessed (Y'/'N') 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 B1.1 B1.2 B1.3 Gross amount (excluding amounts received in advance, amounts taxable on receipt basis, for which bills/in- voices/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 (including export of service and ex- empted service) Amount received in advance for services for which bills/invoices/challans or any other documents have not been issued Amount taxable on receipt basis under third pro....
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....ount on which service tax is payable under partial reverse charge Apr/May/Jun/ July/Aug/Sep/ Oct Îον Dec Jan Feb Mar B2.8 Gross Taxable Amount B2.8 B2.1+B2.2+B2.3+B2.4+B2.5+B2.6+B2.7 B2.9 Amount paid for exempted services received or to be received B2.10 Amount paid as pure agent B2.11 Amount claimed as abatement B2.12 Any other amount claimed as deduction, please specify B2.13 Total Amount claimed as Deduction B2.14 B2.13 B2.9 + B2.10 + B2.11 + B2.12 NET TAXABLE VALUE B2.14 B2.8-B2.13 B2.15 Service tax rate wise break up of NET TAXABLE VALUE (B2.14): Ad valorem rate B2.16 Specific rate (applicable as per rule 6 of STR) B2.17 Service tax payable B2.18 Less R&D cess payable B2.19 Net Service Tax payable (B2.19=B2.17-B2.18) B2.20 Education Cess 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: Apr/May/Jun/July/Aug/Sep/ Oct Îον Dec Jan Feb Mar Month/Quarter C1 Amount of service tax deposited in advance C2 Amount of Education Cess deposited in advance C3 A Amount of Secondary & Higher Education Cess de- p....
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....T By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service) By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules By adjustment of excess amount paid earlier as ser- vice tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules By adjustment of excess amount paid earlier as ser- vice tax and adjusted in this period under Rule 6(4A) of the ST Rules By adjustment of excess amount paid earlier as ser- vice 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 F7 By book adjustment in the case of specified Govern- ment departments F8 Total Tax paid F8=F1+F2+F3+F4+F5+F6+F7 PART G - ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC. PAID G1 Arrears of revenue (Tax amount) paid in cash G2 Arrears of revenue (Tax amount) paid by utilising CENVAT credit G3 G4 G5 G6 G7 Arrears of Education Cess paid in cash Arrears of Education Cess paid by utilising CENVAT credit Arrears of Secondary & Highe....
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....rvices [refer to Rule 6(3)(ii) of CENVAT Credit Rules, 2004] ('Y'/'N'); or Whether maintaining separate account for receipt or consumption of input goods, taking CENVAT credit only on inputs (used in or in relation to the manufacture of dutiable final products excluding exempted goods and for the provision of output services excluding exempted services) and paying an amount equivalent to CENVAT Credit attributable to input services used in or in relation to manufacture of ex- empted goods or provision of exempted services [refer to Rule 6(3)(iii) of CENVAT Credit Rules, 2004] ('Y'/'N') 12. AMOUNT PAYABLE UNDER RULE 6(3) OF THE CENVAT CREDIT RULES, 2004: Apr/May/Jun/ July/Aug/Sep/ Oct Îον Dec Jan Feb Mar Sl. Month/Quarter No. I2.1 Value of exempted goods cleared I2.2 Value of exempted services provided 12.3 Amount paid under Rule 6(3) of CENVAT Credit Rules, 2004, by debiting CENVAT Credit account Sl. No. I2.4 12.5 Month/Quarter Amount paid under Rule 6(3) of CENVAT Credit Rules, 2004, by cash Total amount paid under Rule 6(3) of CENVAT Credit Rules, 2004 12.5 = 12.3 + I2.4 13. CENVAT CREDIT TAKEN AND UTILISED: Apr/May/Jun/ July/Aug/Sep/ Oc....
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....ation Cess 13.2.4 = {(13.2.1 + 13.2.2.7) 13.2.3.5} 13.3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN & UTILISATION THEREOF- 13.3.1 Opening Balance of SHEC 13.3.2 Credit of SHEC taken 13.3.2.1 on inputs 13.3.2.2 on capital goods 13.3.2.3 on input services received directly 13.3.2.4 as received from Input Service Distributor I3.3.2.5 from inter unit transfer by a LTU 13.3.2.6 Any other credit taken (please specify) 13.3.2.7 Total credit of SHEC taken 13.3.2.7 = (13.3.2.1 +13.3.2.2 +13.3.2.3 +13.3.2.4 + 13.3.2.5 + 13.3.2.6) I3.3.3 13.3.3.1 13.3.3.2 13.3.3.3 13.3.3.4 13.3.3.5 13.3.4 Credit of SHEC utilised For payment of SHEC on goods & services Towards payment of SHEC on clearance of input goods and capital goods removed as such or after use Towards inter unit transfer to LTU for any other payments/adjustments/reversal (please specify) Total credit of SHEC utilised 13.3.3.5 = (13.3.3.1 + 13.3.3.213.3.3.3 +13.3.3.4) Closing Balance of SHEC 13.3.4 = {(13.3.1 + 13.3.2.7) - 13.3.3.5} PART J - CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR (TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR): Sl. No. Month/Quarter Apr/May/Jun/ Ju....
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....TIONS (i) If there is a change in the address or any other information as provided by the assessee in Form ST-1 or as contained in Form ST-2 (Certificate of Registration issued by the Department), the assessee should file amendment to ST1 application online in ACES for getting the Amended ST2 issued by the depart- mental officer. If the assessee has provided/received any additional service for which he is not regis- tered, he has to first file the amendment to ST1 application and after the approval of the same by the departmental officer, he should file the return. (ii) Please indicate ‘NA' against entries which are not applicable. (iii) Please indicate 'Nil' where the information to be furnished is nil. (iv) Please fill 'Y' for Yes, or 'N' for No wherever it is written as (Y'/'N') in the FORM. B. INSTRUCTIONS TO FILL UP FORM ST 3 Column No. in Form ST-3 Instructions A2 STC No. is 15 digit PAN based service tax code number issued to assessee in the FORM ST-2 (Certificate of Registration issued by the Department). A3 A5 A9 & A10 A11.1 & A11.2 A12.1 & A12.2 B B1.1 Name of the assessee should be filled as mentioned in FORM ST-2 (Certificate of Regist....
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....ve been issued, because it has to be shown in column B1.3; (c) Amount taxable for the services provided for which bills or invoices or challans or any other documents may not have been issued, (this amount has to be entered in column B1.4.) (d) Service tax; (e) Education cess; and (f) Secondary and higher education cess Gross amount received (or paid in case of service receiver) in advance is the total amount received (or paid in case of service receiver) for the particular taxable service before provision of service (including any amount received for continuous service), and (A) it includes,― (a) amount received towards exported service, (b) amount received towards exempted service (other than export of service), (c) amount received as pure agent, and (d) amount received which is liable to be included in the value in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006 (e) Amount paid for services received from Non-Taxable territory - Imports or other than Imports under column Nos. B2.5 and B2.6. (B) it excludes (a) Service tax, (b) Education cess, and (c) Secondary and higher education cess This is applicable to indivi....
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....through notification, such as Notification No. 26/2012-ST, dated 20.06.2012 issued under Section 66B of the Finance Act, 1994. Any deductions, which is not mentioned in any other clause, from gross value of taxable ser- vice has to be provided (For example, deduction of property tax paid in respect of the taxable service of renting of an immovable property in terms of Rule 6(4C) of Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012). If an assessee is paying tax at the rate of 12% or other than 12%, then he has to mention the details of taxable value in this column by entering the tax rate applicable to him. This is also applicable to the assessees who want to file their return pertaining to the period prior to 01.04.2012 when tax rate was 10%, 8% or 5%, as the case may be. This can be done by inserting additional rows for such entries. As per Rule 6 of the Service Tax Rules, 1994, the service Providers/Recipients in respect of services of 'Booking of tickets for Air Travel provided by Air Travel Agents'; 'Insurer carrying on life insurance business'; 'Purchase or sale of foreign currency including money changing'; and 'Distributors a....
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....- against service tax liability for succeeding month/quarter. Rule 6(4C) of Service Tax Rules, 1994 allows adjustment of service tax amount paid in preced- ing months or quarter, which is in excess of the amount required to be paid towards service tax liability for such month or quarter on account of non-availment of deduction of property tax paid in terms of Notification No. 29/2012-ST, dated 20th June, 2012 from the gross amount of rent charged for the immovable property. Such adjustment is to be shown here. Some department of Central Government collect service tax for the services provided/received by them and the payment of said tax to the Union of India is made through book adjustment or book transfer. Such book adjustment or transfer in the case of specified Government depart- ments is to be shown here. G1 to G6 Arrears of revenue includes,- G7 G10 G11 H2 2 13.1.2 (a) amount that was payable earlier but not paid; (b) amount pending recovery on finalization of adjudication or appellant stage, as the case may be; (c) amount pending in appeals without having any stay for recovery; or (d) amount arising on finalization of provisional assessment etc. Any amou....
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.....4 Instructions words, these figures would not include the service tax credit received from input service distributor (i.e., office of the manufacturer or output service provider, which receives invoices towards purchases of input services and issues invoices/bills/challans for distri- bution of such credit, in terms of Rule 7 of CENVAT Credit Rules, 2004). (iii) Against S. No. 13.1.2.4, furnish the details of service tax credit as received from ‘input service distributor'. (iv) Against S. No. 13.1.2.5, details have to be filled only by Large Taxpayer Unit who has opted to operate as LTU. This has to be filled only by the assessees who are engaged in both, providing taxable service as well as manufacturing and clearance of excisable goods. This entry would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of rule 3(5A) of CCR, 2004 If the assessee has utilised CENVAT credit for making any payment, adjustment or reversal such as in the case of write off of value of inputs or capital goods as per rule 3(5B) of CCR, 2004; reversal of CENVAT credit on the inputs used in the manufacture of goods which have been ordered ....
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.... Dry cleaning service 40 Event management 41 Fashion design 42 Health club and fitness centre service 43 44 45 Rail travel agent's service 46 Life insurance service Insurance auxiliary service concerning life insurance business Storage and warehousing services 47 Business auxiliary service 48 Commercial training or coaching 49 Erection, commissioning and installation 50 Franchise service 51 Internet café Sl. No. (1) Description of Taxable Services (2) 52 53 Maintenance or repair service Technical testing and analysis service 54 Technical inspection and certification agency service 55 Foreign exchange broker service 56 Other port (minor port) service 57 Airport services by airport authority 58 Transport of goods by air 59 Business exhibition service 60 61 22 62 Transport of goods by road/goods transport agency service Construction services other than residential complex, including commercial/industrial build- ings or civil structures 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 p....
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....ation to transaction in securities Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts Services provided by a processing and clearing house in relation to securities, goods and for- ward contracts 106 Services provided by any person in relation to supply of tangible goods 107 Cosmetic and plastic surgery service 108 109 110 111 112 Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) Legal consultancy service Promotion, marketing, organizing or assisting in organizing games of chance including lottery, etc. Health services by a clinical establishment, health check-up/diagnosis, etc. Maintenance of medical records 113 Service of promotion or marketing of brand of goods/services/events 114 Service of permitting commercial use or exploitation of events 115 Electricity exchange service 116 Copyright service - Transfer temporarily/permit use or enjoyment 117 Special services provided by builders 118 119 Restaurant service Service of providing accommodation in hotels, inn, guest house, ....
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.... (i) a service provider; or (ii) a service receiver liable to make payment of service tax B Sub-clause No. of clause (105) of section 65 (Please see instructions) C1 Has the assessee availed benefit of any exemption notification (‘Y/N’) C2 If reply to column “C1†is ‘yes’, please furnish notification Nos. - - - D If abatement is claimed as per notification No. 1/2006-ST, please furnish Sr. No. in the notification under which such abatement is claimed E1 Whether provisionally assessed (‘Y/N’) E2 Prov. assessment order No. (‘if any’) F Value of taxable service, service tax payable and gross amount charged Month/Quarter** Apr / Oct May /....
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....ther consideration charged, if any, in a form other than money (l) Amount charged for exported service provided/ to be provided ^ (m) Amount charged for exempted service provided/ to be provided (other than export of service given at (l) above) (n) Amount charged as pure agent (Please see instructions) (o) Amount claimed as abatement (p) Net taxable amount charged =(j+k) minus(l+m+n+o) ** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar # Applicable when service receiver is liable to pay service tax; ^ Not applicable to service receiver liable to pay service tax 4. Amount of service tax paid in advance under sub-rule(1A) of rule 6 Month/Quarter** Apr / Oct May / Nov June / Dec July....
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.... (iii) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (3) of ST Rules (iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (4A) of ST Rules (d) Other amounts paid (i) Arrears of revenue paid in cash (ii) Arrears of revenue paid by credit^ (iii) Arrears of education cess paid in cash (iv) Arrears of education cess paid by credit^ (v) Arrears of Sec & higher edu cess paid by cash (vi) Arrears of Sec & higher edu cess paid by credit (v) Interest paid (vi) Penalty paid (vii) Section 73A amount paid^ (viii) Any other amount (please specify) (II....
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.... (1) (2) (a) Whether providing any exempted or non taxable service (‘Y/N’) (b) Whether manufacturing any exempted goods (‘Y/N’) (c) If any one of the above is yes, whether maintaining separate account for receipt or consumption of input service and input goods (refer to rule 6 (2) of CENVAT credit Rule, 2004 (d) If any one of the (a) and (b) is 'yes', and (c) is 'no', which option is being availed under rule 6 (3) of the Cenvat Credit Rules, 2004 If any one of the (a) and (b) is 'yes', and (c) is 'no', which option is being availed under rule 6 (3) of the Cenvat Credit Rules, 2004 If any one of the (a) and (b) is 'yes', and (c) is 'no', which option is being availed under rule 6 (3) of the Cenvat Credit Rules, 2004 (i) Opted to pay an amount equal to 10% of the value of exempted goods and 8% of the value of exempted service (Y/N); or (ii) Opted to pay an amount equivalent to CENVAT Credit attributable to inputs and input services used in ....
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....mount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit (d) Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash Amount paid under rule 6(3) of Cenvat Credit Rules, 200....
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....mentioned in (d) is paid Challan Nos, vide which amount mentioned in (d) is paid Challan Nos, vide which amount mentioned in (d) is paid Challan Nos, vide which amount mentioned in (d) is paid Challan Nos, vide which amount mentioned in (d) is paid Challan Nos, vide which amount mentioned in (d) is paid (g) Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates Challan dates 5B. CENVAT Credit taken and utilized Month/Quarter** Apr / Oct May / Nov June / Dec July / Jan Aug / Feb Sept / Mar 1 2 3 4 5 6 7 (I) CENVAT Credit of Service Tax and Central Excise duty (a) Opening balance (b) Credit taken (i) On inputs ....
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.... (iii) Towards payment of education cess and secondary and higher education cess on clearance of input goods and capital goods removed as such (iv) Towards inter unit transfer of LTU* Total credit of education cess and secondary and higher education cess utilised =(i+ii+iii+iv) d Closing Balance of Education cess and secondary and higher education cess =(a+b-c) # Relevant only if assessee providing taxable service is also engaged in manufacture and clearance of excisable goods. This would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of sub-rule 5A of rule 3 of the Cenvat Credit Rules, 2004 * To be filled only by Large Taxpayer as defined under Rule 2 (ea) of the Central Excise Rules, 2002 and who has opted to operate as LTU. In case LTU has centralized registration for service tax, this informat....
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....ereunder. (c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon. 8. If the return has been prepared by a Service Tax Return Preparer (STRP), furnish further details as below: (a) Identification No. of STRP (b) Name of STRP (Signatures of Service Tax Return Preparer) Place: Date: (Name and Signature of Assessee or Authorized Signatory) ACKNOWLEGEMENT I hereby acknowledge the receipt of your ST-3 return for the period___________ Date: (Signature of the Officer of Central Excise & Service Tax) Place: (With Name & Official Seal) Sheet: Instructions Instructions to fill the Form A. General Instructions ....
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....™ for No. In case of provisional assessment, order No. for provisional assessment, if any, may please be furnished. 3F (I) (i) An assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct- Dec, Jan-Mar. (ii) The service receiver liable to pay service tax should indicate the amount paid by him to service provider. 3F(I) (a)(i) Gross amount received (or paid in case of service receiver) against service provided is the total amount received for towards taxable service on provision of service (including any amount received for continuous service), and (A) it includes,- (a) amount received towards exported service, (b) amount received towards exempted service (other than export), and (c) amount received as pure agent, (B) it excludes (a) service tax, (b) education cess ; (c) secondary and higher education cess (d) any amount excludible in terms of rule 6 (2) of the Valuation Rules, 2006 (Please see the example below.) 3F(I) (a)(ii) Gross amount received (or paid in case of service receiver) in advance is the total a....
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....ludible in terms of rule 6 (2) of the Valuation Rules, 2006 (Please see the example below.) 3F(II) (k) (i) The value of consideration charged (or paid in case of service receiver), in a form other than money, is to be estimated in equivalent money value. (ii) ‘Money’ may be understood as defined in section 67 of the Act. 3F(II) (l) Gross amount charged for the exempted service is the amount charged for a taxable service which is exempt for the time being under a notification other than the abatement (Please see the example below). Example: A banking and other financial service (B & FS) providers has following information to furnish in the ST-3 return, for a month namely,- Head Amount Billed/invoiced (Rs) Amount received (It includes amount received for service provided earlier and any amount received as advance) (Rs) (1) (2) A Gross amount for B & FS ( including export, exempted service and as pure agent)already provided 12000 10000 (out of this taxable amount Rs 1000 received for the period July 2004, and Rs 2000 received for the period March 2005, and rest of the amount is for the period July 2006 o....
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....ue (ST payable@ 10%)=(2000-450)=1550 3C1 Y Value (ST payable@ 12%)=7820 3C2 (i) 29-2004 (ii) 13-2004 (iii) 4-2004 (iv) 14-2006 3F (I) (g) =@8% of 850+@10% of 1550+ @ 12% of 7820=68+155+938=1161 (rounded off) 3D NA 3F (I) (h) =@2% of (155+938)=22 (rounded off) 30 N 3F (II) (i) =nil, as this cess will come into effect only after enactment of Finance Bill, 2007 3E2 NA 3F (II) (j) TRUE 3F(I) (a)(i) 10000 3F (II)(k) Nil 3F(I) (a)(ii) 4000 3F (II) (l) 2000 3F(I) (b) 900 3F (II) (m) 500+200+400=1100 3F(I) (c)(i) 1500 3F (II) (n) 250 3F(I) (c)(ii) TRUE 3F (II) (o) @ 90% of 1000=900 3F(I) (c)(iii) 500 3F (II) (p) TRUE In respect of B & FS services received from a service provider who is outside India and doesn??t have establishment in India , this assessee is liable to pay service tax in terms of rule 2(d)(iv) of the ST Rules, 1994. On such service separate entries would be made at S. No.3 in the following manner S. No. Information/figures furnished ( as indicated in bold ) S. No. Information/figures furnished ( as indicated in bold ) 3A1(Service received) Banking & other financial s....
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.... or determined and paid on any taxable service ) 4A(I)(d) (viii) Any other amount may be specified. (It may include amount pre-deposit amount as ordered by Commissioner (Appeal) or Appellate Tribunal or Courts). 4 B Against source documents, following details may be furnished,- For adjustment under rule 6(3), furnish details of earlier return, from where excess amount is derived, in the format YYYY-YY-I/II/Month (YYYY-YY is the financial year and I/II is the half year for which this return pertains, i.e., 2004-05-II /Nov refers to the month Nov in II half yearly return of FY 2004-05). For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules. For arrears, interest and penalty, the source document/period is as follows,- (a) in case these are paid suo-moto 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.,. 4 C In case se....
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....bove (zzk) Air Travel Agent (l) Port other than those covered in ‘zn’ above (zzl) Mandap Keeper (m) Airport Services (zzm) Tour Operator (n) Air Transport of Goods service (zzn) Rent- a- Cab operator (o) Business Exhibition Service (zzo) Architect (p) Goods Transport by Road (zzp) Interior Decorator (q) Construction of commercial complex (zzq) Management Consultant (r) Intellectual Property Service (zzr) Chartered Accountant (s) Opinion Poll Service (zzs) Cost Accountant (t) Outdoor Catering Service (zzt) Company Secretary (u) Television and Radio Programme Production (zzu) Real Estate Agent/Consultant (v) Survey and Exploration of Minerals (zzv) Security Agency (w) Pandal and Shamiana (zzw) Credit Rating agency (x) Travel Agent (zzx) Market Research agency (y) Forward Contract Brokerage (zzy) Underwriter (z) Transport through Pipeline (zzz) Scientific and technical consultancy (za) Site preparation (zzza) Photography (zb) Dredging (zzzb) Convention services (zc) Survey and map making (zzzc) Leased circuits (zd) Cleaning service (zzzd)....