• Apr
  • 24
  • 2012

Service Tax Payment Rate Chart & Rules

1     In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on a quarterly basis. The due date for payment of service tax is the 5th of the month immediately following the respective quarter ( in case of e-payment, by 6th of the month immediately following the respective quarter). For this purpose, quarters are: April to June, July to September, October to December and January to March. However, payment for the last quarter i.e. January to March is required to be made by 31st of March itself.

( Refer Rule 6 (1) of Service Tax Rules, 1994)

2     In case of any other category of service provider other than specified at 6.1 above,  service tax is to be paid on a monthly basis, by the 5th of the following month ( in case of e-payment, by 6th of the month immediately following the respective month). However,  payment for the month of March is required to be made by 31st of March itself.      

( Refer Rule 6 (1) of Service Tax Rules, 1994)

3     Service tax is to be paid to the Central Government in respect of service deemed to be provided as per the rules framed.

( Refer Rule 6 (1) of Service Tax Rules, 1994)

4      The facility of e-payment of service tax has been introduced with effect from 11.05.2005. From 1st April, 2010 e-payment of service tax has been made mandatory for the assessees who have paid service tax of Rs.10 Lakhs (cash+ cenvat) and above during the last financial year or who have paid service tax of Rs.10 Lakhs (cash + cenvat) and above during the current financial year. The e-payment shall be made only in designated banks by 6th day of the following month.

(Refer Rule 6 (1) & (2) of Service Tax Rules, 1994) {List of Banks, authorized to accept e-payment is given in para 12)

5   The assessee is required to deposit the amount of service tax in the designated banks through GAR-7 challan.

(Refer Rule 6 (2) of Service Tax Rules, 1994)

 ( Assessees may contact jurisdictional office for details of the designated banks.)

6     While depositing the service tax, the appropriate ‘account head’ pertaining to the particular service category should be mentioned on the challan. The correct accounting heads have been given in the table showing the ‘List of Services’ in para 1.3.

7      If the assessee deposits the amount of tax liable to be paid, by cheque, then the date of presentation of the cheque to the designated bank would be treated as the date of payment of service tax.

(Refer Rule 6 (2A) of Service Tax Rules, 1994)

8       Where an assessee has issued an invoice, or received any payment, against a service to be provided which is not so provided by him either wholly or partially for any reason, or where the amount of invoice is renegotiated due to deficient provision of service, or any terms contained in a contract the assessee may take credit of such excess service tax paid by him, if the assessee:-

          a) has refunded the payment or part thereof, so received for the service provided to the person from whom it was received or

          b) has issued a credit note for the value of the service not so provided to the person to whom such an invoice has been issued

( Refer Rule 6 (3) of Service Tax Rules, 1994)

9     The assessee can opt for provisional payment of service tax in case he is not able to correctly estimate the tax liability. In such a situation he may request in writing to the jurisdictional Assistant / Deputy Commissioner for the same.

( Refer Rule 6 (4) of Service Tax Rules, 1994).

10    Service tax ( including interest, penalty, refund) is to be rounded off to the nearest rupee. 50 paise or more should be rounded off to the next rupee and less than 50 paise should be ignored.

( Refer Board’s Circular No.53/1/2003 dated 11.03.2003)

11    Any person who has collected any sum on account of service tax, is under obligation to pay the same to the Government. He can not retain the sum so collected with him by contending that service tax is not payable.

( Refer section 73A of the Finance Act, 1994.)

12. Any person providing taxable service to any person shall pay service tax at the rate specified in Sec.66 in such a manner and within such period as may be prescribed.

(Sec.68 of the Finance Act, 1994)

The table below shows the rate of service tax applicable at the relevant period of time.

Sr.No.

Period

Rate of Service Tax

Rate of Education Cess

Rate of  Secondary & Higher Education Cess

1. Till 13.05.2003

5%

Nil

Nil

2. 14.05.2003 to 09.09.2004

8%

Nil

Nil

3. 10.09.2004 to 17.04.2006

10%

2% of the S.T.

Nil

4. 18.04.2006 to 31.05.2007

12%

2% of the S.T.

Nil

5. 01.06.2007 to 23.02.2009

12%

2% of S.T.

1% of S.T.

6. From 24.02.2009

10%

2% of S.T.

1% of S.T.

7 From 01.04.2012

12%

2% of S.T.

1% of S.T.


52 Responses to “Service Tax Payment Rate Chart & Rules”

  1. k sivasanthakumar says:

    Sir

    I wants to know for bsnl contractors proprietary concern how much pay the service tax and companies how much pay the service tax whether 50 % or full please clarrify

  2. taniya says:

    I WANT SERVICE TAX RATE CHART, TDS RATE CHART, AND VAT RATE AND ITS RULES ON TILL DATE

  3. Amit says:

    Respected Sir

    I want to know the uttarakhand Service Tax Rate chart for Security Company’s.

    Regards

  4. Vishvendra Singh says:

    Dear Sir,
    I want service tax calculation
    Rate of Service Tax 12%
    Rate of Education Cess 2%
    Rate of Secondary & Higher Education Cess 1%
    total tax are 14% how will possible 12.36%
    Please give me a detail please
    – See more at: http://taxguru.in/service-tax/service-tax-rate-chart-rules-related-payment-service-tax.html#sthash.PFzw8jrK.dpuf

  5. b.k.garg says:

    Pl. let me know if a builder is liable to charge service tax @ 12.36 on the electricity provided to the residents of the building and he is paying a lump sum payment to the electricity Deptt. from where he is getting the power.

  6. karmegam says:

    Dear Sir,

    I want service tax calculation

    Rate of Service Tax 12%
    Rate of Education Cess 2%
    Rate of Secondary & Higher Education Cess 1%

    total tax are 14% how will possible 12.36%

    Please give me a detail please

  7. Chinna says:

    Sir, Pls let me latest notification and sl nos of manpower services and security services

  8. Prabhakar says:

    Sir,
    I want to know what is the service tax on car rentals and Tour & travels with details chart of service tax rates

    Kindly mail me the details.

    Rgds,
    Prabhakar

  9. Dhyanesh says:

    Dear Sir
    I want Service tax and Luxury tax details in %.

    Thanks
    Dhyanesh

  10. vicky sadhu says:

    I want to chart of Service tax n rules..?

  11. Vallabh shah says:

    Sir
    I am a proprietor running steel business I am a small entity not registered under factory act nor I am a corporate entity
    Am I suposed to get registered for Goods transport services and my sales Tax practitioner is a Advocate
    do I need to get the ser tax registration ?

  12. P Sharma says:

    Dear sir,
    I hv proprietoryship firm & doing business in real estate. This is the 2nd year after registeration in service tax. Totao billing in 2012-13 is less than 10 lakhs. Will the service tax be applicable for the above amount. As i hv taken advance, what should be the billing format i.e with service tax or without service tax. Do I need to deposit service tax?

    Regards

  13. shahid says:

    pl s let me give detail
    service tax rate chart with commodity
    so that we may study service tax part etc

  14. Anirban Mitra says:

    Dear Sir,
    I am Anirban Mitra . Could you please tell me the service tax rate 2013-14?

  15. SUBHRO ROY says:

    Dear Sir,

    Please let me know the rules of service tax audit. We are under 10 lac.

    Regards

  16. JYOTISH KUMAR says:

    Dear sir
    We want to know rate of interest on service tax & central excsie duty. Are changed 18%

  17. Kameswararao says:

    Please let me know what are the limits for imposing Service tax during financial year 2012-13

  18. deepak jaiswal says:

    dear sir plz. send service tax let fine

  19. mukesh upreti says:

    dear sir what is rate of service tax rate. give the example

  20. rahul says:

    I WANT SERVICE TAX RATE CHART, TDS RATE CHART, AND VAT RATE AND ITS RULES

  21. rahul says:

    i want service tax rate chart, tds rate chart, and vat rate and rules as earlt as possible

  22. Kamlesh says:

    Hello,

    Please send me interest on service tax and tds interest on late payment basis

    Thanks & Regards
    Kamlesh Yadav

  23. harsh says:

    Dear sir,
    if suppose in year 2009-2010 my threesold limit of taxable services exeed 10lakhs but in the year 2011-12 its below 10lakhs and also in the year 2011-12 its below 10lakhs then also service tax is applicable ???
    please ans me as soon as possible

  24. madhu says:

    I need a information service tax rate for commercial rent for the year 2010 to 2012

  25. Mridul says:

    Hello sir,
    one of by batch mate has started a proprietorship firm of civil construction has been billing the service tax chargeable invoice to an corporate from the month of May 2011 and now he is supposed to make the payment for the service tax charged on invoice so as the same amount will be remitted by corporate after receiving the challan of service tax, thus how should he proceed further as of now he dont have service tax registration also till date. as if he take the online registration now then how can he pay for the back period of 1 year.

    Kindly suggest on our email

  26. DEEPAK says:

    Dear Rajender Rana,

    First of all see whether at the time of registration with Service Tax authority you have mentioned the name of proprietor with name of the firm.

    Name of the Applicant: as Mr. ____, Proprietor of M/s._____.
    If you doesn’t have the documents, then see your registration Certificate with Service Tax Authorities, there will be mentioned name of the proprietor with Name of the firm.

    If u still doesn’t find anything enough for proving, then u may also show them the current accounts detail of the Bank, as it will be in the name of the firm, with authorised signatory as the Proprietor and take the Certificate from the bank in this regard

  27. Rajendra Rana says:

    My client ser.tx registration in is individual name and also running Proprietory firm and firm ser.tax paid in individual name. how i can prove that our proprietory firm & individual both are same and registration no is also same pl.reply urgent

  28. Rajendra Rana says:

    i am accountant my client is register in ser.tax individual name.he is also running firm (proprietory firm (architects service) all ser.tax paid in individual name but some ser.tax amount reimburse from govt.undertaking bodies they will not reimburse ser.tax due to our registration in individual name our reimbursement in in our proprietory firm

  29. Anoop Birmiwal says:

    Dear Sir,
    The bill which was made before July 2012 but the payment received after July 2012 in which code we have to pay service tax in new code or old one

  30. yashwant Kumar pal ( Accountant ) says:

    I want to chart of Service tax & Tds % & Rules
    pls reply fast

  31. J.Ravi says:

    We are IATA Agent issue to ticket for Newyork to Chennai and payment along with Service charges to collect in USD. Do we need to pay Tax and please explain under what catogory.

  32. Muralidhar Rao says:

    When we will pay transportation charges within madhya pradesh,what the rate of service tax deducate from transport.

  33. Brijesh jha says:

    please send all details of service tax tds & dvat & pay roll current financial year (2012-13)-assessment year 2013-14

  34. Priya says:

    Very Urgent – Kindly revert on – priyakaul2011@yahoo.in

    Hi,

    According to us, budget 2012 states as under:

    E. Service Tax Rules, 1994:

    1. A common simplified registration format for Central Excise and Service Tax is being placed for public comments, together with further liberalization in registration requirements, particularly centralized registrations. The proposed changes are attached as Annexure C. 12

    2. Likewise a new simplified one page common return with Central Excise: to be called Excise & Service Tax Return (EST for short) is being introduced. The format of the return is given as Annexure D. It is also being proposed that the cycles for the payment service tax and filing of return should coincide. To this end the tax payment requirement is proposed to be revised as follows:

    A. Assessees who paid tax of Rs 25 lakh or more in previous year and new assessees other than individuals and firms: Monthly

    B. Others: Quarterly

    3. This will improve cash flow for small businesses registered as companies or other corporate bodies while making large non-corporates pay tax on monthly business .

    According to above provision, all kinds of assessee (including body corporate) who paid tax less than Rs. 25 lakh are required to pay tax and file return quarterly in the FY 2012-13 where as your current article states to the contrary. Please check and revert at the earliest.

    With Regards,
    Priya

  35. Priya says:

    Hi,

    According to us, budget 2012 states as under:

    E. Service Tax Rules, 1994:

    1. A common simplified registration format for Central Excise and Service Tax is being placed for public comments, together with further liberalization in registration requirements, particularly centralized registrations. The proposed changes are attached as Annexure C. 12

    2. Likewise a new simplified one page common return with Central Excise: to be called Excise & Service Tax Return (EST for short) is being introduced. The format of the return is given as Annexure D. It is also being proposed that the cycles for the payment service tax and filing of return should coincide. To this end the tax payment requirement is proposed to be revised as follows:

    A. Assessees who paid tax of Rs 25 lakh or more in previous year and new assessees other than individuals and firms: Monthly

    B. Others: Quarterly

    3. This will improve cash flow for small businesses registered as companies or other corporate bodies while making large non-corporates pay tax on monthly business .

    According to above provision, all kinds of assessee (including body corporate) who paid tax less than Rs. 25 lakh are required to pay tax and file return quarterly in the FY 2012-13 where as your current article states to the contrary. Please check and revert at the earliest.

    With Regards,
    Priya

  36. Priya says:

    Hi,

    According to us, budget 2012 states as under:

    E. Service Tax Rules, 1994:

    1. A common simplified registration format for Central Excise and Service Tax is being placed for public comments, together with further liberalization in registration requirements, particularly centralized registrations. The proposed changes are attached as Annexure C. 12

    2. Likewise a new simplified one page common return with Central Excise: to be called Excise & Service Tax Return (EST for short) is being introduced. The format of the return is given as Annexure D. It is also being proposed that the cycles for the payment service tax and filing of return should coincide. To this end the tax payment requirement is proposed to be revised as follows:

    A. Assessees who paid tax of Rs 25 lakh or more in previous year and new assessees other than individuals and firms: Monthly

    B. Others: Quarterly

    3. This will improve cash flow for small businesses registered as companies or other corporate bodies while making large non-corporates pay tax on monthly business .

    According to above provision, all kinds of assessee (including body corporate) who paid tax less than Rs. 25 lakh are required to pay tax and file return quarterly in the FY 2012-13 where as your current article states to the contrary. Please check and revert at the earliest.

    With Regards,
    Priya

  37. Priya says:

    looking forward for your immediate reply for the sent mail

  38. Jakir says:

    i want a service tax calculation for labour with material for wct.
    please help me.

  39. rajeev says:

    i want a service tax and TDS calculation sheet and latest rules book also

  40. Shibaprasad Gaya says:

    Dear Sir,
                  i want to know ,details about  rule & chart of TDS,SERVICE TAX & WCT..wef from AY12-13

  41. Pawan kumar says:

    Dear sir, Please advice can the service tax be charged on the EPF and ESI (Employer share) along with DC rate in the bill of contractor labour engaged on DC rates or can only be charged on the DC rates only and not on EPF and ESI.

  42. Rajesh says:

    Recently I got an appointment from Ghana based company for IT Delivery support, as per the contract, they have given x amount in USD as monthly salary for me in India and during my implementation travel, they will pay onsite charges. The said company doesn’t have registered office in India. Do I have to pay Service tax in India and Personal Tax?

    Rajesh

  43. I want to chart of Service tax & Tds % & Rules says:

    I want to chart of Service tax & Tds % & Rules

  44. bhavik patel says:

    i want a reat chairt service tax in 2011-12 detalis.

  45. bhavik patel says:

    laber cont. how to apply service tax in housing priject

  46. ASHOK KUMAR DAS says:

    I want a rate chart of service tax in 2011-12 details.

  47. SOUMYA says:

    Dear sir

    I want to know what the rule passed for telephone department , that how much they to charge the service tax.

    thanking you
    with regards
    soumya

  48. chandra bhushan ojha says:

    sir,
    my properiter firm provided computer 5 operator value rs. approx 20000@ month what service tax percent add inbill corresponding this amount

  49. RAVINDRA says:

    Dear Sandeep,
    I well grow cotton . Vega table and other Crop I well take solar fencing to protect our Crop from Wild Animal so this it is only for Agriculture use only
    Ravindra

  50. Sandeep says:

    Dear Ravindhar,

    Best of my knowledge if it is agriclutur land but when u will make a fencing autometically it will treated as land developmet event. so, it is a non agriclutural land so service tax is applicable

  51. vijay parab says:

    Dear Ravindra,

    As per my knowledge on agricutural product our goverment has no charge any tax.

  52. RAVINDRA says:

    Dear Sir,
    I am a farmer I have 20 Acr of Land I will Take the Solar Fencing for my Land The Dealer Charged me The 5% vat tax and 10.5% service charge on Erection . As per my Knowledge This is For Agricultural purpose and We are Save The Wild animal and also our Crop From Wild Animal so ther is no Tax on it Pls Gide Me
    Ravindra

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