Service Tax : While assessee logs in the ACES site for filing the Service tax Return of the I half of 2016-17 i.e. for the 6 months ended 30.09....
Service Tax : As per Rule 7(1) of the Service Tax Rules, 1994, all the assessees registered under service tax are required to file service tax r...
Service Tax : File Service Tax Return in time as Maximum Penalty increased 10 times to Rs. 20000 - Under the existing scheme of law, Rule 7 of t...
Service Tax : Section 70(1) of the Finance Act, 1994 (‘Act’ for short) provides that every person liable to pay service tax shall himself as...
Service Tax : Some Service Tax returns gets rejected after uploading of the XML file for the ST3 return, mainly due to the following reasons:- 1...
Service Tax : Utilities for e-filing Service Tax Returns (ST-3 & ST3C) for the period October, 2016-March, 2017 are now available in both of...
Service Tax : 1. Utility for e-filing Service Tax Return (ST-3) for the period October, 2015 – March, 2016 is now available in both offlin...
Service Tax : 1. (a) Assessee can e-file Service Tax Return (ST-3) for the period April, 2015 to September, 2015 now through offline or online...
Service Tax : All Service Tax registrants, except Government Departments, not having PAN based registration number shall file an amendment and o...
Service Tax : Service Tax Return (ST-3) for October 2014 to March 2015 period will be made available from 01.04.2015 for e-filing by the assesse...
Excise Duty : The second objection of the department is that the appellant do not satisfy the conditions no. 2(e) of 12/05 ST regarding non-avai...
Service Tax : These rules may be called the Service Tax (Second Amendment) Rules, 2016. (a) in the Table B1 FOR SERVICE PROVIDER, after ...
Service Tax : In exercise of the powers conferred by sub-rule (4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Custom...
Service Tax : n exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs ...
Service Tax : Due date for filing of service tax returns in Form ST-3 for the period 1st July, 2012 to 30th September 2012 was extended from 15t...
Service Tax : Instruction regarding Notification No. 1/2013- Service Tax dated 22-2-2013 which seeks to amend the Service Tax Rules 1994 so as t...
In this Article Author has discussed latest Provisions related to Compulsory E-Filing of service tax Return , Pr-requisite for e-filing, How to file Return electronically, Methods of filling the return electronically, Penalty for Late Filing of ST -3 (Service tax Return) , Due Date for Payment of Service tax Electronic and Procedure involved in making e-payment of service tax.
What are the Returns a service tax assessee has to file? ST-3 Return – For all the registered assessee, including Input Service Distributors, (Ref. Section 70 of Finance Act,1994 and Rule 7 of Service Tax Rules, 1994 read with Notfn.No. 14/2007-ST
Electronic payment of Service Tax has been made mandatory for assessees whose total Service Tax payment including utilization of CENVAT credit for the preceding financial year is Rs. 10 lakh or more as against the existing threshold of Rs. 50 lakh or more.
The Central Board of Excise and Customs has already amended its Service Tax Act to enable TRPs to prepare and furnish service tax returns on behalf of the tax payers. The training programme for TRPs will be started by the Central Board of Direct Taxes, CBDT said in a release. While the first batch of income tax and TDS training module for the TRPs will be conducted from March 4 to 9 and the second batch from March 13 to 18, training for TRPs on Service Tax will be completed by April 10, it said. After the training completed by April 10, TRPs can prepare and file Service Tax returns due on April 25 this year, it added.
CCE v. Maha Laxmi Sugar Mills Co. Ltd – non-submission of one particular return ST-3 for only quarter ending December 1997, on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee. It is pertinent to mention here that amount of tax was only Rs. 1,000/-. Therefore, considering the peculiar circumstances of the case, we are of the view that the Deputy Commissioner, Central Excise has committed no error of law in dropping the proceedings and the CESTAT has also committed no error in upholding the same and in setting aside the order passed by the Commissioner, in revision.
Please find attached herewith Service Tax Forms in Excel, Word and PDF format. We have uploaded all the forms related to service tax i.e. related to Service Tax Registration, Service tax Return Filing, Service Tax Payment Challan as well as form for Appeal to Appellate Tribunal. Just click on the link of the form you want to download.
