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 : Please refer to the Notified ST-3 form as updated through notification no. 43/2016 dated 28th September, 2016. The following chang...
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 : Service tax assessees will be required to file Annual Return in addition to the half yearly returns presently filed by them. This ...
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 : E-filing of Return: Existing registered assessees can file their returns for transactions up to the period June, 2017 by 15th Augu...
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 : The Central Government has extended the date of filing of ST-3 returns to 29.04.2016 from 25.04.2016 owing to certain difficulties...
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 : Detailed examination of the CESTAT Ahmedabad ruling in the case of Arya Logistics versus C.C.E. & S.T.-Rajkot on service tax liabi...
Service Tax : Once the ST-3 returns are filed, onus lies on Central Excise Officer to meticulously review them. Should there be any discrepancie...
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 : Service tax return for the period April 2017 to June 2017 is to be filed on or before 15thof August 2017 and revised service tax r...
Service Tax : CBEC hereby extends the date of submission of the Form ST-3 for the period from 1St October 2016 to 31st March 2017, from 25th Apr...
Service Tax : These rules may be called the Service Tax (Third Amendment) Rules, 2016. In the Service Tax Rules, 1994, in Form ST- 3,- (i) in Pa...
Service Tax : The Central Government has extended the date of filing of ST-3 returns to 29.04.2016 from 25.04.2016 owing to certain difficulties...
Service Tax : These rules may be called the Service Tax (Second Amendment) Rules, 2016. (a) in the Table B1 FOR SERVICE PROVIDER, after ...
Detailed examination of the CESTAT Ahmedabad ruling in the case of Arya Logistics versus C.C.E. & S.T.-Rajkot on service tax liability & limitation period.
Once the ST-3 returns are filed, onus lies on Central Excise Officer to meticulously review them. Should there be any discrepancies, the officer must conduct a best judgment assessment under Section 72 and initiate an SCN under Section 73 within the stipulated timeframe. If the officer overlooks any aspect leading to a tax oversight, it’s the officer who bears the responsibility, not the appellant.
E-filing of Return: Existing registered assessees can file their returns for transactions up to the period June, 2017 by 15th August, 2017 as provisioned under Notification No.18/2017-ST Dated 22.06.2017. The facility for E-filing of return [ST3 & ST3C) for the period April-June, 2017 is provided –
Service tax return for the period April 2017 to June 2017 is to be filed on or before 15thof August 2017 and revised service tax return if required within 45 days from the date of filing the original return
CBEC hereby extends the date of submission of the Form ST-3 for the period from 1St October 2016 to 31st March 2017, from 25th April, 2017 to 30th April. 2017.
Utilities for e-filing Service Tax Returns (ST-3 & ST3C) for the period October, 2016-March, 2017 are now available in both offline and online version. The last date of filing the ST-3/ST3C return for the said period is 25th April, 2017. To avoid congestion and inconvenience in the last minute, all assesses are requested to file […]
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 30.09.2016 and clicks RET, in ‘drop down’ menu following options appear:
Please refer to the Notified ST-3 form as updated through notification no. 43/2016 dated 28th September, 2016. The following changes have been made in the XLS offline utility for the ST3 return period April-September 2016-2017. If the changes made in online differ, the same is mentioned at the respective places: 1. Financial Year (A4): is […]
In this article, below key changes / amendment under Service Tax Laws relevant for filing of Service Tax Returns (ST-3) for FY 2016-2017 are discussed:- 1. Krishi Kalyan Cess 2. Government Services under Reverse Charge Mechanism 3. CENVAT Credit Rules 4. Interest on late Payment of Service Tax 5. Form ST-3 Amendments
These rules may be called the Service Tax (Third Amendment) Rules, 2016. In the Service Tax Rules, 1994, in Form ST- 3,- (i) in Part-A, in the Table, in A8,- (a) in serial number A 8.1, for the words Individual/Proprietary, the words Individual/Proprietary/ One Person Company shall be substituted;
