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 ...
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 being faced by the taxpayers in the ACES application.
Section 70(1) of the Finance Act, 1994 (‘Act’ for short) provides that every person liable to pay service tax shall himself assess the tax due on the services provided by him. Besides, this section requires the assessee to furnish return to the Superintendent of Central Excise in the prescribed form and at such frequency. If the return is not filed within the due date, the return may be filed by paying late fee which may not exceed Rs.20,000/- Section 70(2) of the Act provides that the persons notified by the Central Government under Section 69(2) are also to file returns in such form and in such manner at such frequencies as may be prescribed.
1. Utility for e-filing Service Tax Return (ST-3) for the period October, 2015 – March, 2016 is now available in both offline and online version. The last date of filing the ST-3 return for the said period is 25th April, 2016. To avoid congestion and inconvenience in the last minute, all assesses are requested to […]
Service tax assessees will be required to file Annual Return in addition to the half yearly returns presently filed by them. This has been done by amending Rule 7 of the Service Tax Rules, 1994 which will be applicable with effect from 01.04.2016. This article is an attempt to analyse the probable consequences of the amendment.
These rules may be called the Service Tax (Second Amendment) Rules, 2016. (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:-
Some Service Tax returns gets rejected after uploading of the XML file for the ST3 return, mainly due to the following reasons:- 1. Incorrect selection of return type – whether it is ?Original? or ?Revised? return. 2. When the Financial Year and the Period of Return are different in the XML file and in the […]
Self assessment under service tax has been started in the year 2001. In any self assessement taxation system, the onus is on the assessee to make true disclosure of all statutory information required to be disclosed. Non/wrong disclosure of any material information could result in allegation of suppression or deliberate wrong disclosure which may result in invocation of larger period of 5 years along with imposition of penalty which now has become mandatory.
1. (a) Assessee can e-file Service Tax Return (ST-3) for the period April, 2015 to September, 2015 now through offline or online version. The last date of filing the ST-3 return, for the return period April, 2015 to September, 2015 is 25th October, 2015. However, to avoid congestion and inconvenience in the last minute, assesses […]
Every person liable to pay service tax has to submit half yearly return in form ST-3 within 25 days of the end of the half-year, as per rule 7 of Service Tax Rules, 1994, read with section 70(1) of Finance Act, 1994. Similarly, Input Service Distributor (ISD) is also required to file half yearly return, […]
History of problems in return utility:- In 2012-2013, the return utility (July-Sept) had the facility of inserting an additional row and mentioning that differential rate of tax; thereby showing the additional tax to be paid in a particular month for a particular service.
