Government of India
Ministry of Finance
Department of Revenue

Central Board of Excise and Customs

New Delhi,Dated: 8th March, 2016

Notification No. 20/2016-Service Tax 

G.S.R. 283(E). – In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994,namely:- 

1. (1)    These rules may be called the Service Tax (Second Amendment) Rules, 2016. 

(2)        They shall come into force on the date of their publication in the Official Gazette.  

2.         In the Service Tax Rules, 1994, in Form ST- 3,- 

(i)         in Part B,-

 (a)  in the Table “B1 FOR SERVICE PROVIDER”, after serial number B1.21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“B1.22Swachh Bharat Cess payable based on entries in serial number B1.15
B1.23
 
Swachh Bharat Cess payable based on entries in serial number B1.16
B1.24Total Swachh Bharat Cess payable B1.24 = B1.22+B1.23”

 (b)  in the Table “B2 FOR SERVICE RECEIVER”,  after serial number B2.21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“B2.22Swachh Bharat Cess payable based on entries in serial number B2.15
B2.23
 
Swachh Bharat Cess payable based on entries in serial number B2.16
B2.24Total Swachh Bharat Cess payable B2.24 = B2.22 +B2.23”

 (ii)        in Part C, in the Table,  after serial number C1 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“C1.1Swachh Bharat Cess deposited in advance      

 (iii)       after Part D, after the Table “SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT”, the following shall be inserted, namely:-

“PART DA- SWACHH BHARAT CESS (SBC) PAID IN CASH AND THROUGH ADJUSTMENTS
Month/Quarter
Apr/  Oct
May/Nov
Jun/Dec
July/Jan
Aug/Feb
Sep/Mar
DA1Swachh Bharat Cess paid in cash
DA2By adjustment of amount paid as SBC in advance under rule 6(1A) of the Service Tax Rules, 1994
DA3By adjustment of excess amount paid earlier as SBC and adjusted, by taking credit of such excess SBC paid, in this period under rule 6(3) of the Service Tax Rules, 1994
DA4By adjustment of excess amount paid earlier  as SBC and adjusted in this period under rule 6(4A) of the Service Tax Rules, 1994
DA5By book adjustment in the case of specified Government Departments
DA6Total Swachh Bharat Cess paid
DA6=DA1+DA2+DA3+DA4+DA5

 (iv)       in Part G, in the Table “ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC PAID”,  after serial number G12 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“G13 Arrears of Swachh Bharat Cess paid in cash      
G14Interest on SBC paid  in cash     
G15Penalty on SBC paid in cash     
G16Total payment of arrears, interest, penalty  on Swachh Bharat Cess  G16= G13 +G14+G15”     

(v)        in PART H,-

            (a) for Table heading “H1 DETAILS OF CHALLAN (vide which service tax, education cess, secondary and higher education cess and other amounts have been paid in cash)”, the following shall be substituted, namely:-

“H1 DETAILS OF CHALLAN (vide which Service Tax,Swachh Bharat Cess, Education Cess, Secondary and Higher Education Cess and other amounts have been paid in cash)”;

 (b)  for Table Heading “H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; E3, E4, E5, E6, E7; F3,F4 F5,F6, F7; & G1 to G11”, the following shall be substituted, namely:-

“H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; DA1, DA2, DA3, DA4, DA5 ; E3, E4, E5, E6, E7; F3,F4, F5, F6, F7; and G1 to G11 and G13 to G15.” 

(Rajeev Yadav)

Director to the Government of India

[F.No. 137/79/2015-Service Tax] 

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 vide number G.S.R. 546 (E), dated the 28thJune, 1994 and last amended vide notification No. 19/2016-SERVICE TAX, dated the 1st March, 2016 vide number G.S.R.   987 (E), dated the 1st March, 2016

More Under Service Tax

Posted Under

Search Posts by Date