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.

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0 responses to “Service Tax Payment Rate Chart & Rules”

  1. T.RAMESH PAI says:

    Sir, we are conducting the business of transporting unaccompanied luggages on KSRTC buses. We are paying LICENSE FEE to the tune of Rs.70 lakhs per month. We are not conducting any COURIER BUSINESS. are we eligible for exemption. If SERVICE TAX TO BE PAID TO GOVERNMENT should be remitted through the service privider in single challan, or individual challan. Further what is the rate of SERVICE TAX, INTEREST AND PENALTY if any please clarify.

  2. niyati says:

    hlo sir can i know the charges for getting new service tax no.?

  3. RAJESH says:

    Dear sir

    Services tax 14% applicable to 1st of june

    we are service providing in Goods transport by road

    Whats the break up of 14 % ? ( S.Tax ,Ed Cess , SHEC )

    the break up calculation method

    &

    we used to pay Service Tax @ 3.09%

    What will be new rate for us ?

  4. Sandip Mitra says:

    Sir,
    We are a Security Agency based in Kolkata. Please let me know the service tax charge for proprietorship firm.

  5. SANJIB DAS says:

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

  6. v r kumar says:

    Sir,

    Please inform to whom service tax charged and what is the rates. plz inform.

    regards

  7. istiyakrana says:

    dear sir
    service tax state wise rates

  8. Subhodeep says:

    service tax calculation=(12%+12*2%+12*1%)=12.36%

  9. punit says:

    dear Sir,
    I want service tax calculation
    total amount 35140 how toervice tax calculation
    Rate of Service Tax 12%
    Rate of Education Cess 2%
    Rate of Secondary & Higher Education Cess 1%
    rate of out put vat 4%
    rate of out put vat 1%
    Please give me a detail please –

  10. 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

  11. taniya says:

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

  12. Amit says:

    Respected Sir

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

    Regards

  13. 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: https://taxguru.in/service-tax/service-tax-rate-chart-rules-related-payment-service-tax.html#sthash.PFzw8jrK.dpuf

  14. 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.

  15. 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

  16. Chinna says:

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

  17. 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

  18. Dhyanesh says:

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

    Thanks
    Dhyanesh

  19. vicky sadhu says:

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

  20. 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 ?

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