SERVICE TAX RULES, 1994

Notification No. 2/94-Service Tax, dated 28-6-1994
–

In exercise of the powers conferred by sub-section (1), read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules for the purpose of the assessment and collection of service tax, namely :--

1. Short title and commencement.--

(1) These rules may be called the Service Tax Rules, 1994.

(2) They shall come into force on the 1st day of July, 1994.

2. Definitions.--

(1) In these rules, unless the context otherwise requires,--

(a) "Act" means the Finance Act, 1994 (32 of 1994) ;

(b) [1]["assessment" includes self assessment of service tax by the assessee, reassessment, provisional assessment, best judgment assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed;]

(c) [2] ["banking company" has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934);

(d) "body corporate" has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956 (1 of 1956);

(e) "financial institution" has the meaning assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);]

(f) "Form" means a form appended to these rules ;

(g) [3] ["goods carriage" has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);]

(h) [4] [[5] ["half-year" means the period between 1st April to 30th September or 1st October to 31st March of a financial year;]

(i) [6][[7] [“input service distributor” has the meaning assigned to it in clause (m) of rule (2) of the CENVAT Credit Rules, 2004;]

(j) [8]["insurance agent" has the meaning assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938);]

(k) [9][[10] ["large taxpayer" shall have the meaning assigned to it in the Central Excise Rules, 2002.]

(l) [11]["legal service" means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;

(m) [12]"life insurance business" has the meaning assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);

(n) "non banking financial company" has the meaning assigned to it in clause (f) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);]

(o) [13]["partnership firm" includes a limited liability partnership;]

(p) [14]["person liable for paying service tax",] –

(2) in respect of the taxable services notified under sub-section (2) of section 68 of the Act, means,-

(3) in relation to service provided or agreed to be provided by an insurance agent to any person carrying on the insurance business, the recipient of the service.

(4) in relation to service provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,-

(5) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(6) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;

(7) [15]any co-operative society established by or under any law;

(8) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

(9) any body corporate established, by or under any law; or

(10) any partnership firm whether registered or not under any law including association of persons;

(11) any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage:

Provided that when such person is located in a non-taxable territory, the provider of such service shall be liable to pay service tax.

(12) [16]in relation to service provided or agreed to be provided by way of sponsorship to anybody corporate or partnership firm located in the taxable territory, the recipient of such service;

(13) [17]in relation to service provided or agreed to be provided by,-

(14) [18]an arbitral tribunal, or

(15) [19]an individual advocate or a firm of advocates by way of legal services,

(16) to any business entity located in the taxable territory, the recipient of such service;

(17) in relation to support services provided or agreed to be provided by Government or local authority except,-

(18) renting of immovable property, and

(19) services specified sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994,

(20) to any business entity located in the taxable territory, the recipient of such service;

(21) [20][in relation to service provided or agreed to be provided by a director of a company to the said company , the recipient of such service;]

(22) in relation to services provided or agreed to be provided by way of :-

(a) renting of a motor vehicle designed to carry passengers, to any person who is not engaged in a similar business; or

(b) supply of manpower for any purpose [21][or security services]; or

(c) service portion in execution of a works contract-by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as a body corporate, located in the taxable territory, both the service provider and the service recipient to the extent notified under sub-section (2) of section 68 of the Act, for each respectively.

(23) [22]["security services" means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity;]

(24) in relation to any taxable service provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory, the recipient of such service;

(25) [23]in a case other than sub-clause (i), means the provider of service.]

(26) [24]["place of provision" shall be the place as determined by Place of Provision of Services Rules 2012;]

(27) [25]["quarter" means the period between 1st January to 31st March or 1st April to 30th June or 1st July to 30th September or 1st October to 31st December of a financial year.]

(28) [26]["renting of immovable property" means any service provided or agreed to be provided by renting of immovable property or any other service in relation to such renting.

(29) "[27]supply of manpower" means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.]

(30) [28]All words and expressions used but not defined in these rules but defined in the Central Excise Act, 1944 (1 of 1944), [29][and the rules made thereunder shall have the meanings assigned to them in that Act and rules].

3. Appointment of officers.--

The Central Board of Excise and Customs may appoint such Central Excise Officers as it thinks fit for exercising the powers under Chapter V of the Act within such local limits as it may assign to them as also specify the taxable service in relation to which any such Central Excise Officer shall exercise his powers.

4. 9[Registration.--

(1) Every person liable for paying the service tax shall make an application to the [30][concerned Superintendent of Central Excise] in Form ST-1 for registration within a period of thirty days from the date on which the service tax under [31][section 66B] of the Finance Act, 1994 (32 of 1994) is levied :

[32]Provided that where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement :

[33][Provided further that a person liable for paying the service tax in the case of taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 (32 of 1994) may make an application for registration on or before the 31st day of December, 1998:]

[34][Provided also that a person liable for paying the service tax in the case of taxable services referred to in sub-clause (zzp) of clause (105) of section 65 of the Act may make an application for registration on or before the 37[31st day of March, 2005].]

[35][***]

(2) [36][For the purposes of sub-rule (1), the Central Board of Excise and Customs may, by an order specify the documents which are to be submitted by the assessee alongwith the application within such period, as may be specified in the said order.]

(3) [37][Where a person, liable for paying service tax on a taxable service,

(4) [38]provides such service from more than one premises or offices; or

(5) [39]receives such service in more than one premises or offices; or,

(6) [40]is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax,

(7) [41]and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located.

(8) The registration under sub-rule (2), shall be granted by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralised billing or accounting is done, are located:

Provided that nothing contained in this sub-rule shall have any effect on the registration granted to the premises or offices having such centralised billing or centralised accounting systems, prior to the 2nd day of November, 2006.]

(9) Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing systems or centralized accounting systems, as the case may be, he shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise.]

(10) [42]Where an assessee is providing more than one taxable service, he may make a single application, mentioning therein all the taxable services provided by him, to the concerned [43][Superintendent of Central Excise].

(11) [44]The [45][Superintendent of Central Excise] shall after due verification of the application form [46][or an intimation under sub-rule (5A), as the case may be,] grant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application [47][or the intimation]. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted.

(12) [48][Where there is a change in any information or details furnished by an assessee in Form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, within a period of thirty days of such change.]

(13) Where a registered assessee transfers his business to another person, the transferee shall obtain a fresh certificate of registration.

(14) Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately [49][to the Superintendent of Central Excise].]

(15) [50][On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government under the provisions of the Act, and the rules and the notifications issued thereunder, and thereupon cancel the registration certificate.]

[51][4A. Taxable Taxable service to be provided or credit to be distributed on invoice, bill or challan.--

(1) Every person providing taxable service shall [52][not later than [53][thirty days] from the date of [54][completion of] such taxable service or receipt of any [55]payment towards the value of such taxable service, whichever is earlier] issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him [56][in respect of such taxable service] [57][provided or agreed to be provided] and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely:-

(2) [58]the name, address and the registration number of such person;

(3) the name and address of the person receiving taxable service;

(4) [59][description and value of taxable service provided or agreed to be provided; and,]

(5) the service tax payable thereon.

[60][Provided that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company providing service to any person, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule:]

[61][Provided further that in case the provider of taxable service is a goods transport agency, providing service [62][to any person], in relation to transport of goods by road in a goods carriage, an invoice, a bill or, as the case may be, a challan shall include any document, by whatever name called, which shall contain the details of the consignment note number and date, gross weight of the consignment and also contain other information as required under this subrule.]

[63][Provided also that in case of continuous supply of service, every person providing such taxable service shall issue an invoice, bill or challan, as the case may be, within [64][thirty days] of the date when each event specified in the contract, which requires the service receiver to make any payment to service provider, is completed.]

[65][Provided also that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company providing service to any person, the period within which the invoice, bill or challan, as the case may be, is to be issued, shall be forty-five days:]

[66][Provided that in case the provider of taxable service is providing the service of transport of passenger, an invoice, a bill or as the case may be, challan shall include ticket in any form by whatever name called and whether or not containing registration number of the provider of service and address of the recipient of service but containing other information in such documents as required under this sub-rule;]

[67][Provided also that wherever the provider of taxable service receives an amount upto rupees one thousand in excess of the amount indicated in the invoice and the provider of taxable service has opted to determine the point of taxation based on the option as given in Point of Taxation Rules, 2011, no invoice is required to be issued to such extent.]

(6) [68]Every input service distributor distributing credit of taxable services shall, in respect of credit distributed, issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him, for each of the recipient of the credit distributed, and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely:-

(7) [69]the name, address and registration number of the person providing input services and the serial number and date of invoice, bill, or as the case may be, challan issued under sub-rule (1);

(8) [70]the name, address and the registration number of the said input service distributor;

(9) [71]the name and address of the recipient of the credit distributed;

(10) the amount of the credit distributed.]

[72][Provided that in case the input service distributor is an office of a banking company or a financial institution including a non-banking financial company providing service to any person an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered but containing other information in such documents as required under this sub-rule:]

[73][Provided that in case the provider of taxable service is aircraft operator providing the service of air transport of passenger, an invoice, a bill or as the case may be, challan shall include ticket in any form by whatever name called and whether or not containing registration number of the service provider, classification of the service received and address of the service receiver but containing other information in such documents as required under this sub-rule.]

[74][4B. Issue of consignment note.--

Any goods transport agency which provides service in relation to transport of goods by road in a goods carriage shall issue a consignment note [75][to the recipient of service]:

[76]Provided that where any taxable service in relation to transport of goods by road in a goods carriage is wholly exempted under section 93 of the Act, the goods transport agency shall not be required to issue the consignment note.

[77]Explanation.- For the purposes of this rule and the second proviso to rule 4A, "consignment note" means a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency.'

5. Records.--

(1) The records [78][***] including computerised data as maintained by an assessee in accordance with the various laws in force from time to time shall be acceptable.

(2) [79][Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of return for the first time or the 31st day of January, 2008, whichever is later, a list in duplicate, of-

(3) all the records prepared or maintained by the assessee for accounting of transactions in regard to,-

(4) [80][ providing of any service;]

(5) [81]receipt or procurement of input services and payment for such input services;

(6) [82] receipt, purchase, manufacture, storage, sale, or delivery, as the case may be, in regard of inputs and capital goods;

(7) other activities, such as manufacture and sale of goods, if any.

(8) [all other financial records maintained by him in the normal course of business.]

(9) [83][All such records shall be preserved at least for a period of five years immediately after the financial year to which such records pertain.]

(10) [84][***]

[85][5A. Access to a registered premises.--

(1) An officer authorised by the Commissioner in this behalf shall have access to any premises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.

(2) [86]Every assessee shall, on demand, make available to the officer authorised under sub-rule (1) or the audit party deputed by the Commissioner or the Comptroller and Auditor General of India, within a reasonable time not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by such officer or the audit party, as the case may be,-

(3) [87]the records as mentioned in sub-rule (2) of rule 5;

(4) trial balance or its equivalent; and

(5) [88]the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 ( 43 of 1961), for the scrutiny of the officer or audit party, as the case may be.]

5B. [89][***]

6. [90][Payment of service tax.--

(1) [91][The service tax shall be paid to the credit of the Central Government,-

(2) by the 6th day of the month, if the duty is deposited electronically through internet banking; and

(3) by the 5th day of the month, in any other case, immediately following the calendar month in which the[92] [service is deemed to be provided as per the rules framed in this regard]:

[93]Provided that where the assessee is an individual or proprietary firm or partnership firm, the service tax shall be paid to the credit of the Central Government by the 6th day of the month if the duty is deposited electronically through internet banking, or, in any other case, the 5th day of the month, as the case may be, immediately following the quarter in which the [94][service is deemed to be provided as per the rules framed in this regard]:

[95][***]

[96][[97] [Provided further that] the service tax on the service deemed to be provided in the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year.]

[98][***]

Provided also that in case of individuals and partnership firms whose aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, the service provider shall have the option to pay tax on taxable services [99]provided or agreed to be provided] by him up to a total of rupees fifty lakhs in the current financial year, by the dates specified in this sub-rule with respect to the month or quarter, as the case may be, in which payment is received.]

(4) [100][Without prejudice to the provisions contained in sub-rule (1), every person liable to pay service tax, may, on his own volition, pay an amount as service tax in advance, to the credit of the Central Government and adjust the amount so paid against the service tax which he is liable to pay for the subsequent period:

Provided that the assessee shall,-

(5) [101]intimate the details of the amount of service tax paid in advance, to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such payment; and

(6) indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act]

(7) The assessee shall deposit the service tax liable to be paid by him with the bank designated by the Central Board of Excise and Customs for this purpose in Form TR-6 or in any other manner prescribed by the Central Board of Excise and Customs.

[102][Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall deposit the service tax liable to be paid by him electronically, through internet banking.]

(8) [103][For the purpose of this rule, if the assessee deposits the service tax by cheque, the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque.]

(9) [104][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, [105][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 the credit of such excess service tax paid by him, if the assessee.-

(10) [106][has refunded the payment or part thereof, so received for the service provided to the person from whom it was received; or]

(11) has issued a credit note for the value of the service not so provided to the person to whom such an invoice had been issued.]

(12) [107][Where an assessee is, for any reason, unable to correctly estimate, on the date of deposit, the actual amount payable for any particular month or quarter, as the case may be, he may make a request in writing to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, giving reasons for payment of service tax on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, on receipt of such request, may allow payment of service tax on provisional basis on such value of taxable service as may be specified by him and the provisions of the Central Excise (No. 2) Rules, 2001, relating to provisional assessment except so far as they relate to execution of bond, shall, so far as may be, apply to such assessment.]

(13) [108][Notwithstanding anything contained in sub-rule (4), where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter, as the case may be.

(14) [109][The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the condition that the excess amount paid is on account of reasons not involving interpretation of law, taxability, [110][***], valuation or applicability of any exemption notification.]

(15) [111][Notwithstanding anything contained in sub-rules (4), (4A) and (4B), where the person liable to pay service tax in respect of service of renting of immovable property has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, on account of non-availment of deduction of property tax paid in terms of notification No. 29/2012-Service Tax , dated the 20th June, 2012, from the gross amount charged for renting of the immovable property for the said period at the time of payment of service tax, the assessee may adjust such excess amount paid by him against his service tax liability within one year from the date of payment of such property tax and the details of such adjustment shall be intimated to the Superintendent of Central Excise having jurisdiction over the service provider within a period of fifteen days from the date of such adjustment.]

(16) [112]Where an assessee under sub-rule (4) requests for a provisional assessment he shall file a statement giving details of the difference between the service tax deposited and the service tax liable to be paid for each month in a memorandum in Form ST-3A accompanying the quarterly or half-yearly return, as the case may be.

(17) Where the assessee submits a memorandum in Form ST-3A under sub-rule (5), it shall be lawful for the [113][Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be,] to complete the assessment, wherever he deems it necessary, after calling such further documents or records as he may consider necessary and proper in the circumstances of the case.

Explanation.-- For the purposes of this rule and rule 7, "Form TR-6" means a memorandum or challan referred to in rule 92 of the Treasury Rules of the Central Government.

(18) [114][Where an amount of service tax payable has been self-assessed under sub-section (1) of section 70 of the Act, but not paid, either in full or part, the same, shall be recoverable alongwith interest in the manner prescribed under section 87 of the Act.]

(19) The person liable for paying the service tax in relation to the services [115][of booking of tickets for travel by air] provided by an air travel agent, shall have the option, to pay an amount calculated at the rate of[116] [0.6%] of the basic fare in the case of domestic bookings, and at the rate of [117][1.2%] of the basic fare in the case of international bookings, of passage for travel by air, during any calendar month or quarter, as the case may be, towards the discharge of his service tax liability instead of paying service tax [118][at the rate specified in [119][section 66B] of Chapter V of the Act] and the option, once exercised, shall apply uniformly in respect of all the bookings of passage for travel by air made by him and shall not be changed during a financial year under any circumstances. Explanation.--For the purposes of this sub-rule, the expression "basic fare" means that part of the air fare on which commission is normally paid to the air travel agent by the airline.

(20) [120][An insurer carrying on life insurance business liable for paying the service tax in relation to the risk cover in life insurance provided to a policy holder shall have the option to pay an amount calculated at the rate of one per cent. of the gross amount of premium charged by such insurer towards the discharge of his service tax liability instead of paying service tax at the rate specified in [121][section 66B] of Chapter V of the Act:

Provided that such option shall not be available in cases where-

(21) the entire premium paid by the policy holder is only towards risk cover in life insurance; or

(22) the part of the premium payable towards risk cover in life insurance is shown separately in any of the documents issued by the insurer to the policy holder.]

(23) [122]The person liable to pay service tax in relation to purchase or sale of foreign currency, including money changing, shall have the option to pay an amount calculated at the following rate towards discharge of his service tax liability instead of paying service tax at the rate specified in section 66B of Chapter V of the Act, namely :]

(24) [123][***]

(25) [124][The distributor or selling agent, liable to pay service tax for the taxable service of promotion, marketing, organising or in any other manner assisting in organising lottery, shall have the option to pay an amount at the rate specified in column (2) of the Table given below, subject to the conditions specified in the corresponding entry in column (3) of the said Table, instead of paying service tax at the rate specified in section 66B of Chapter V of the said Act :]

Table

Sl. No.	Rate	Condition
(1)	(2)	(3)
1.	Rs [125][7000]/- on every Rs 10 Lakh (or part of Rs 10 Lakh) of aggregate face value of lottery tickets printed by the organising State for a draw	If the lottery or lottery scheme is one where the guaranteed prize payout is more than 80%
2.	Rs [126][11000]/- on every Rs 10 Lakh (or part of Rs 10 Lakh) of aggregate face value of lottery tickets printed by the organising State for a draw	If the lottery or lottery scheme is one where the guaranteed prize payout is less than 80%

Provided that in case of online lottery, the aggregate face value of lottery tickets for the purpose of this sub-rule shall be taken as the aggregate value of tickets sold, and service tax shall be calculated in the manner specified in the said Table.

Provided further that the distributor or selling agent shall exercise such option within a period of one month of the beginning of each financial year and such option shall not be withdrawn during the remaining part of the financial year.

Provided also that the distributor or selling agent shall exercise such option for financial year 2010-11, within a period of one month of the publication of this sub-rule in the Official Gazette or, in the case of new service provider, within one month of providing of [127][such service] and such option shall not be withdrawn during the remaining part of that financial year.

Explanation.- For the purpose of this sub-rule-

(26) “distributor or selling agent” shall have the meaning assigned to them in clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010 and shall include distributor or selling agent authorised by the lottery organising State.

(27) “draw” shall have the meaning assigned to it in clause (d) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010.

(28) “online lottery” shall have the meaning assigned to it in clause (e) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010.

(29) “organising state” shall have the meaning assigned to it in clause (f) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010.]

(30) [128]The value of the taxable service in relation to the services provided by a clearing and forwarding agent to a client for rendering services of clearing and forwarding operations in any manner shall be deemed to be the gross amount of remuneration or commission (by whatever name called) paid to such agent by the client engaging such agent.]

(31) [129][The value of taxable service in relation to insurance auxiliary services provided by an insurance agent shall be deemed to be the gross amount of commission, fee or any other sum (by whatever name called) paid to such agent by the insurer appointing such agent.]

[130] [6A. Export of services.--

(1) The provision of any service provided or agreed to be provided shall be treated as export of service when,-

(a) the provider of service is located in the taxable territory ,

(b) the recipient of service is located outside India,

(d) the place of provision of the service is outside India,

(e) the payment for such service has been received by the provider of service in convertible foreign exchange, and

(f) the provider of service and recipient of service are not merely establishments of a distinct person in accordance with item (b) of Explanation 2 of clause (44) of section 65B of the Act

(2) [131]Where any service is exported, the Central Government may, by notification, grant rebate of service tax or duty paid on input services or inputs, as the case may be, used in providing such service and the rebate shall be allowed subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification.]

7. [132][Returns.--

(1) Every assessee shall submit a half-yearly return in Form 'ST-3' or 'ST-3A', as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.

(2) Every assessee shall submit the half-yearly return by the 25th of the month following the particular half-year.

(3) [133][***]

(4) [134][Every assessee shall submit the half-yearly return electronically.]

(5) [135][The Central Board of Excise and Customs may, by an order extend the period referred to in sub - rule (2) by such period as deemed necessary under circumstances of special nature to be specified in such order.]

7A. [136][Returns in case of taxable service provided by goods transport operators and clearing and forwarding agents.--

Notwithstanding anything contained in rule 7, an assessed, in case of service provided by--

(a) [137]goods transport operator for the period commencing on and from the 16th day of November, 1997 to 2nd day of June, 1998; and

(b) clearing and forwarding agents for the period commencing on and from the 16th day of July, 1997 to 16th day of October, 1998,shall furnish a return within a period of six months from the 13th day of May, 2003, in Form ST-3B alongwith copy of Form TR-6 in triplicate, failing which the interest and penal consequences as provided in the Act shall follow.]

[138][7B. Revision of Return.--

An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of 68[ninety days] from the date of submission of the return under rule 7.

[139]Explanation.- Where an assessee submits a revised return, the ‘relevant date’ for the purpose of recovery of service tax, if any, under section 73 of the Act shall be the date of submission of such revised return.]

[140][7C. Amount to be paid for delay in furnishing the prescribed return.-

Where the return prescribed under rule 7 is furnished after the date prescribed for submission of such return, the person liable to furnish the said return shall pay to the credit of the Central Government, for the period of delay of-

(i) [141]fifteen days from the date prescribed for submission of such return, an amount of five hundred rupees;

(ii) beyond fifteen days but not later than thirty days from the date prescribed for submission of such return, an amount of one thousand rupees; and

(iii) beyond thirty days from the date prescribed for submission of such return an amount of one thousand rupees plus one hundred rupees for every day from the thirty first day till the date of furnishing the said return:

Provided that the total amount payable in terms of this rule, for delayed submission of return, shall not exceed the amount specified in section 70 of the Act:

Provided further that where the assessee has paid the amount as prescribed under this rule for delayed submission of return, the proceedings, if any, in respect of such delayed submission of return shall be deemed to be concluded.

Explanation .- It is hereby declared that any pending proceedings under section 77 for delayed submission or non-submission of return that has been initiated before the date on which the Finance Bill, 2007 receives the assent of the President, shall also be deemed to be concluded if the amount specified for delay in furnishing the return is paid by the assessee within sixty days from the date of assent to the said Finance Bill.]

[142][Provided also that where the gross amount of service tax payable is nil, the Central Excise officer may, on being satisfied that there is sufficient reason for not filing the return, reduce or waive the penalty.]

8. Form of appeals to [143][Commissioner] of Central Excise (Appeals).--

(1) An appeal under section 85 of the Act to the [144][Commissioner] of Central Excise (Appeals) shall be in Form ST-4.

(2) The appeal shall be filed in duplicate and shall be accompanied by a copy of order appealed against.

9. [145]Form of appeals to Appellate Tribunal.--

(1) An appeal under sub-section (1) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-5 in quadruplicate and shall be accompanied by a copy of the order appealed against (one of which shall be a certified copy).

(2) [146][An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (one of which shall be a certified copy) and a copy of the order passed by the Central Board of Excise and Customs directing the Commissioner of Central Excise to apply to the Appellate Tribunal.

(3) An appeal under sub-section (2A) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (Appeals) (one of which shall be a certified copy) and a copy of the order passed by the Commissioner of Central Excise directing the Assistant Commissioner of Central Excise or as the case may be, the Deputy Commissioner of Central Excise to apply to the Appellate Tribunal; and]

(4) A memorandum of cross-objections under sub-section (4) of section 86 of the Act, shall be made in Form ST-6 in quadruplicate.]

[147][10. Procedure and facilities for large taxpayer.-

Notwithstanding anything contained in these rules, the following shall apply to a large taxpayer,-

(1) A large taxpayer shall submit the returns, as prescribed under these rules, for each of the registered premises.

Explanation: A large taxpayer who has obtained a centralized registration under sub rule (2) of rule 4, shall submit a consolidated return for all such premises.

(2) A large taxpayer, on demand, may be required to make available the financial, stores and CENVAT credit records in electronic media, such as, compact disc or tape for the purposes of carrying out any scrutiny and verification, as may be necessary.

(3) A large taxpayer may, with intimation of at least thirty days in advance, opt out to be a large taxpayer from the first day of the following financial year.

(4) Any notice issued but not adjudged by any of the Central Excise officer administering the Act or rules made thereunder immediately before the date of grant of acceptance by the Chief Commissioner of Central Excise, Large Taxpayer Unit, shall be deemed to have been issued by Central Excise officers of the said unit.

(5) Provisions of these rules, in so far as they are not inconsistent with the provisions of this rule shall mutatis mutandis apply in case of a large taxpayer.]

[148][Form ST - 1

[Application form for registration under Section 69 of the Finance Act, 1994 (32 of 1994)]

(Please tick appropriate box below)

New Registration

Amendments to information declared by the existing Registrant Registration Number in case of existing Registrant seeking Amendment _____________

(1) Name of applicant

(2) Address of the applicant

(3) Details of Permanent Account Number (PAN) of the applicant

(4) Whether PAN has been issued by the Income Tax Department

Yes No

(5) If Yes, the PAN

(6) Name of the applicant (as appearing in PAN)

(7) Constitution of applicant (Tick as applicable)

(8) Proprietorship

(9) Partnership

(10) Registered Public Limited Company

(11) Registered Private Limited Company

(12) Registered Trust

(13) Society/Cooperative society

(14) Others

(15) Name, Address and Phone Number of Proprietor/Partner/Director

(16) Name

(17) Address

(18) Phone Number

(19) Category of Registrant (Please tick appropriate box)

(20) Person liable to pay service tax

(i) Service provider

(ii) Service recipient

(21) Other person/class of persons

(i) Input service distributor

(ii) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees

(22) Nature of Registration (Tick as applicable)

(23) Registration of a single premise

(24) Centralized Registration for more than one premises ?

(25) Address of Premises for which Registration is sought

(26) Name of Premises / Building

(27) Flat/Door/Block No.

(28) Road/Street/Lane

(29) Village / Area / Lane

(30) Block/Taluk/Sub-Division/Town

(31) Post office

(32) City/District

(33) State/Union Territory

(34) PIN

(35) Telephone Nos.:

(36) Fax No.

(37) E-mail Address

(38) In case of application for Centralized Registration, furnish address of all the premises from where taxable services are provided or intended to be provided (FORMAT AS PER 5(b) ABOVE)

(39) In case of application for Input Service Distributor, furnish address of all the premises to which credit of input services is distributed or intended to be distributed (FORMAT AS PER 5(b) ABOVE)

(40) Address of the premises or office paying service tax under centralised billing or centralised accounting under sub-rule (2) and (3A) of rule 4 of the Service Tax Rules, 1994.

Address

(41) Description of taxable services provided or to be provided by applicant

[149][S.No	Description of taxable service (Choose from ANNEXURE)
(1)	(2)
	]

(42) Name, Designation and Address of the Authorized Signatory /Signatories:

DECLARATION

I, ___________________________________________hereby declare that the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the Registrant. For new Registration:

I would like to receive the Registration Certificate by mail / by hand/ E-MAIL

For amendments to information pertaining to existing Registrant:

Date from which amendments are made: _______________

[150][(Self certified photocopy of Registration Certificate is required to be enclosed)]

(Signature of the applicant/authorized person with stamp)

Date:

Place:

ACKNOWLEDGEMENT

(To be given in the event Registration Certificate is not issued at the time of receipt of application for Registration)

I hereby acknowledge the receipt of your Application Form

(a) For new Registration(As desired, the New Registration Certificate will be sent by E-MAIL/mail/handed over to you in person on______________)

(b) For amendments to information in existing Registration

Signature of the Officer of Central Excise

(with Name & Official Seal)

Date:]

[152][ANNEXURE

DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX

No.	Finance Act, 1994 erstwhile Section 65(105)	Descriptions of Taxable Services	Accounting Codes
No.	Finance Act, 1994 erstwhile Section 65(105)	Descriptions of Taxable Services	Tax Collection	Other Receipts (interest)	Penalties	Deduct Refunds (for use by the field formations)
1	(a)	Stockbroker service	00440008	00440009	00441298	00440121
*	(b)	Telegraph authority-telephone connection [(b) was omitted w.e.f. 01.06.2007 and clubbed under (zzzx)]	00440003	00440119	00441296	00440122
*	(c)	Telegraph authority-pager[(c) was omitted w.e.f.01.06.2007 and clubbed under (zzzx)]	00440015	00440020	00441301	00440021
2	(d)	General insurance service	00440005	00440006	00441297	00440120
3	(e)	Advertising agency services	00440013	00440016	00441299	00440017
4	(f)	Courier agency service	00440014	00440018	00441300	00440019
5	(g)	Consulting engineer services	00440057	00440058	00441310	00440059
6	(h)	Custom House Agent service	00440026	00440027	00441302	00440028
7	(i)	Steamer agent services	00440029	00440030	00441303	00440031
8	(j)	Clearing and forwarding agent services	00440045	00440046	00441306	00440047
9	(k)	Manpower recruitment/supply agency service	00440060	00440061	00441311	00440062
*	(ka)	Goods Transport Operator [This description is not to be used since omitted and clubbed under - (zzp) Transport of goods by road - goods transport agency service -(zzp)]	00440067	00440068	00441313	00440069
10	(l)	Air travel agent services	00440032	00440033	00441304	00440034
11	(m)	Mandap keeper service	00440035	00440036	00441305	00440037
12	(n)	Tour operator services	00440063	00440064	00441312	00440065
13	(o)	Rent-a-cab scheme operator services	00440048	00440049	00441307	00440050
14	(p)	Architect services	00440072	00440073	00441314	00440074
15	(q)	Interior decoration/ Designer services	00440076	00440077	00441315	00440078
16	(r)	Management or business consultant service	00440116	00440117	00441325	00440118
17	(s)	Chartered accountant services	00440092	00440093	00441319	00440094
18	(t)	Cost accountant service	00440096	00440097	00441320	00440098
19	(u)	Company secretary service	00440100	00440101	00441321	00440102
20	(v)	Real estate agent service	00440104	00440105	00441322	00440106
21	(w)	Security/ detective agency service	00440108	00440109	00441323	00440110
22	(x)	Credit rating agency service	00440088	00440089	00441318	00440090
23	(y)	Market research agency service	00440112	00440113	00441324	00440114
24	(z)	Underwriter service	00440084	00440085	00441317	00440086
*	(za)	Mechanised slaughterhouse service [omitted vide Finance Act, 2001]	00440080	00440081	00441316	00440082
25	(za)	Scientific & technical consultancy services	00440125	00440126	00441326	00440127
26	(zb)	Photography service	00440129	00440130	00441327	00440131
27	(zc)	Convention service	00440133	00440134	00441328	00440135
*	(zd)	Telegraph authority - leased circuit [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]	00440137	00440138	00441329	00440139
*	(ze)	Telegraph authority - telegraph service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]	00440141	00440142	00441330	00440143
*	(zf)	Telegraph authority - telex service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]	00440145	00440146	00441331	00440147
*	(zg)	Telegraph authority - facsimile service [omitted w.e.f.01.06.2007 and clubbed under (zzzx)]	00440149	00440150	00441332	00440151
28	(zh)	Online information and database access service and/ or retrieval service through computer network	00440153	00440154	00441333	00440155
29	(zi)	Video production agency/video tape production service	00440157	00440158	00441334	00440159
30	(zj)	Sound recording studio or agency services	00440161	00440162	00441335	00440163
31	(zk)	Broadcasting service	00440165	00440166	00441336	00440167
32	(zl)	Insurance auxiliary service in relation to general insurance	00440169	00440170	00441338	00440171
33	(zm)	Banking and other Financial services	00440173	00440174	00441339	00440175
34	(zn)	Port service (major ports)	00440177	00440178	00441341	00440179
35	(zo)	Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle[(zzj) omitted w.e.f 16.6.05]	00440181	00440182	00441343	00440183
*	(zp)	Body corporate other than banks in relation to banking and other financial services [omitted w.e.f. 10.09.04 and clubbed under (zm)]	-----------	-----------	-----------	-----------
36	(zq)	Beauty parlours/beauty treatment	00440209	00440210	00441361	00440211
37	(zr)	Cargo handling service	00440189	00440190	00441348	00440191
38	(zs)	Cable operators	00440217	00440218	00441366	00440219
39	(zt)	Dry cleaning service	00440221	00440222	00441369	00440223
40	(zu)	Event management	00440197	00440198	00441353	00440199
41	(zv)	Fashion design	00440213	00440214	00441363	00440215
42	(zw)	Health club and fitness centre service	00440205	00440206	00441358	00440207
43	(zx)	Life insurance service	00440185	00440186	00441346	00440187
44	(zy)	Insurance auxiliary service concerning life insurance business	00440185	00440186	00441346	00440187
45	(zz)	Rail travel agent’s service	00440201	00440202	00441356	00440203
46	(zza)	Storage and warehousing services	00440193	00440194	00441350	00440195
47	(zzb)	Business auxiliary service	00440225	00440226	00441371	00440227
48	(zzc)	Commercial training or coaching	00440229	00440230	00441374	00440231
49	(zzd)	Erection, commissioning and installation	00440233	00440234	00441376	00440235
50	(zze)	Franchise service	00440237	00440238	00441384	00440239
51	(zzf)	Internet cafe	00440241	00440242	00441386	00440243
52	(zzg)	Maintenance or repair service	00440245	00440246	00441388	00440247
53	(zzh)	Technical testing and analysis service	00440249	00440250	00441389	00440251
54	(zzi)	Technical inspection and certification agency service	00440249	00440250	00441389	00440251
*	(zzj)	Authorised service station [omitted w.e.f 16.6.05 and clubbed under (zo)]	---------	-----------	------------	----------
55	(zzk)	Foreign exchange broker service	00440173	00440174	00441339	00440175
56	(zzl)	Other port (minor port) service	00440177	00440178	00441341	00440179
57	(zzm)	Airport services by airport authority	00440258	00440259	00441391	00440260
58	(zzn)	Transport of goods by air	00440266	00440267	00441393	00440268
59	(zzo)	Business exhibition service	00440254	00440255	00441390	00440256
60	(zzp)	Transport of goods by road/goods transport agency service	00440262	00440263	00441392	00440264
61	(zzq)	Construction services other than residential complex, including commercial/industrial buildings or civil structures	00440290	00440291	00441399	00440292
62	(zzr)	Services by holder of intellectual property right providing intellectual property services other than copyright	00440278	00440279	00441396	00440280
63	(zzs)	Opinion poll agency service	00440274	00440275	00441395	00440276
64	(zzt)	Outdoor catering	00440051	00440052	00441308	00440053
65	(zzu)	Services by a programme producer	00440286	00440287	00441398	00440288
66	(zzv)	Survey and exploration of mineral	00440270	00440271	00441394	00440272
67	(zzw)	Pandal or shamiana service	00440054	00440055	00441309	00440056
68	(zzx)	Travel agent for booking of passage(other than air/rail travel agents)	00440294	00440295	00441400	00440296
69	(zzy)	Services provided by recognised/registered associations in relation to forward contracts	00440282	00440283	00441397	00440284
70	(zzz)	Transport of goods through pipeline or other conduit	00440302	00440303	00441430	00440304
71	(zzza)	Site formation and clearance, excavation, earth moving and demolition services	00440306	00440307	00441431	00440308
72	(zzzb)	Dredging of rivers, ports harbours, backwaters, estuaries, etc.	00440310	00440311	00441432	00440312
73	(zzzc)	Survey and map making service	00440314	00440315	00441433	00440316
74	(zzzd)	Cleaning services	00440318	00440319	00441434	00440320
75	(zzze)	Club or association service	00440322	00440323	00441435	00440324
76	(zzzf)	Packaging service	00440326	00440327	00441436	00440328
77	(zzzg)	Mailing list compilation and mailing service	00440330	00440331	00441437	00440332
78	(zzzh)	Construction of residential complex service	00440334	00440335	00441438	00440336
79	(zzzi)	Service provided by a registrar to an issue	00440338	00440339	00441439	00440340
80	(zzzj)	Service provided by a share transfer agent	00440342	00440343	00441440	00440344
81	(zzzk)	Automated Teller Machine operations, maintenance or management service	00440346	00440347	00441441	00440348
82	(zzzl)	Service provided by a recovery agent	00440350	00440351	00441442	00440352
83	(zzzm)	Selling of space or time slots for advertisements	00440354	00440355	00441443	00440356
84	(zzzn)	Sponsorship service provided to body-corporate or firm including sports sponsorships	00440358	00440359	00441444	00440360
85	(zzzo)	Transport of passengers embarking on domestic/international journey by air	00440362	00440363	00441445	00440364
86	(zzzp)	Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code)	00440390	00440391	00441446	00440392
87	(zzzq)	Business support service	00440366	00440367	00441447	00440368
88	(zzzr)	Auction service	00440370	00440371	00441448	00440372
89	(zzzs)	Public relation management service	00440374	00440375	00441449	00440376
90	(zzzt)	Ship management service	00440378	00440379	00441450	00440380
91	(zzzu)	Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006)	00440382	00440383	00441451	00440384
92	(zzzv)	Transport of persons by cruise ship	00440386	00440387	00441452	00440388
93	(zzzw)	Credit card, debit card, charge card or other payment card related services	00440394	00440395	00441453	00440396
94	(zzzx)	Services of telegraph authority in relation to telecommunication service	00440398	00440399	00441454	00440400
95	(zzzy)	Mining of mineral, oil or gas service	00440402	00440403	00441455	00440404
96	(zzzz)	Renting of immovable property services	00440406	00440407	00441456	00440408
97	(zzzza)	Works contract service	00440410	00440411	00441457	00440412
98	(zzzzb)	Development and supply of content for use in telecom services, advertising agency, etc.	00440414	00440415	00441458	00440416
99	(zzzzc)	Asset management including portfolio management and fund management	00440418	00440419	00441459	00440420
100	(zzzzd)	Design service other than interior decoration and fashion designing	00440422	00440423	00441460	00440424
101	(zzzze)	Information technology software service	00440452	00440450	00441461	00440451
102	(zzzzf)	Services provided by an insurer of life insurance under Unit Linked Insurance Plan(ULIP)	00440430	00440431	00441462	00440432
103	(zzzzg)	Services provided by a recognized stock exchange in relation to transaction in securities	00440434	00440435	00441463	00440436
104	(zzzzh)	Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts	00440438	00440439	00441464	00440440
105	(zzzzi)	Services provided by a processing and clearinghouse in relation to securities, goods and forward contracts	00440442	00440443	00441465	00440446
106	(zzzzj)	Services provided by any person in relation to supply of tangible goods	00440445	00440447	00441466	00440448
107	(zzzzk)	Cosmetic and plastic surgery service	00440460	00440463	00441467	00440466
108	(zzzzl)	Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)	00440470	00440473	00441468	00440476
109	(zzzzm)	Legal consultancy service	00440480	00440483	00441469	00440486
110	(zzzzn)	Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc.	00440595	00440596	00441470	00440597
111	(zzzzo)	Health services by a clinical establishment, health check-up/diagnosis , etc.	00440598	00440599	00441471	00440600
112	(zzzzp)	Maintenance of medical records	00440601	00440602	00441472	00440603
113	(zzzzq)	Service of promotion or marketing of brand of goods/services/events	00440604	00440605	00441473	00440606
11	(zzzzr)	Service of permitting commercial use or exploitation of events	00440607	00440608	00441474	00440609
115	(zzzzs)	Electricity exchange service	00440610	00440611	00441475	00440612
116	(zzzzt)	Copyright service - transfer temporarily/ permit use or enjoyment	00440613	00440614	00441476	00440615
117	(zzzzu)	Special services provided by builders	00440616	00440617	00441477	00440618
118	(zzzzv)	Restaurant service	00441067	00441068	00441478	00441069
119	(zzzzw)	Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called.	00441070	00441071	00441479	00441072
120		Other taxable services [ services Â other than the 119 listed above]	00441480	00441481	00441485	00441482]

[153][Form ST-2

[Certificate of registration under Section 69 of The Finance Act, 1994 (32 of 1994)]

Shri/Ms. ....................................................... (name with complete address of premises ) having undertaken to comply with the conditions prescribed in Chapter V of the Finance Act, 1994 read with the Service Tax Rules, 1994, and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department. The Service Tax Code and other details are mentioned hereunder.

1. PAN No.

2. Service Tax Code

3. (Registration Number)

4. Taxable Services

5. Address of business premises:

6. Name of Premises / Building

7. Flat/Door/Block No.

8. Road/Street/Lane

9. Village / Area / Lane

10. Block/Taluk/Sub-Division/Town

11. Post office

12. City/District

13. State/Union Territory

14. PIN Telephone Nos.

15. E-mail Address

16. PREMISES CODE

17. [154][This certificate is issued incorporating the changes intimated by the applicant and the previous certificate of registration bearing Registration Number _______________issued on_________ stand cancelled.]

[SL.NOS.2,3,4 TO BE REPEATED FOR EVERY PREMISES BEING GRANTED A REGISTRATION UNDER THIS CERTIFICATE. PREMISES CODE IS GIVEN BY THE DEPARTMENT BASED ON THE COMMISSIONERATE+DIVISION+ RANGE+ SL NO]

Note:

1. In case the registrant starts providing any other taxable service (other than those mentioned above), he shall intimate the department.

2. In case the registrant starts billing from other premises (other than those mentioned above), he shall intimate the department.

3. These intimations and any other information which registrant wishes to bring to the notice of the department can be submitted on-line by the registrant after logging on to web-site.

4. This registration certificate is not transferable.

5. List of Accounting Codes is enclosed. These may invariably be furnished in the challan at the time of making payment of service tax.

Place: ................ Name and signature of the Central Excise

Date: ................ Officer with official seal

CC: (by e-mail) To-

6. The Pay and Accounts Officer (Commissionerate Name)

7. The Superintendent of Central Excise (Where premises are located).]

FORM ST-3

(IN TRIPLICATE)

(Return under section 70 of the Finance Act, 1994)

(Please see the instructions carefully before filling the Form)

[ORIGINAL / REVISED RETURN (Strike whichever is NOT applicable)]

Financial Year

For the period (Please tick the appropriate period)

April-September

October-March

1A Has the assessee opted to operate as Large Taxpayer [Y/N]

(As defined under Rule 2 (ea) of the Central Excise Rules, 2002 read with rule 2 (1)(cccc) of the Service Tax Rules, 1994)

1B If reply to column "1A" is 'yes', name of Large Taxpayer Unit (LTU) opted for (name of city)

2A. Name of the assessee

2B. STC No.

2C. Premises code No.

2D.

Constitution of assessee

(Please tick the appropriate category)

(i)

Individual/ Proprietary

(ii)

Partnership

(iii)

Registered Public Ltd Company

(iv)

Registered Private Ltd Company

(v)

Registered Trust

(vi)

Society/ Co-op Society

(vii)

Other

3. Computation of Service Tax (To be filled by a person liable to pay service/ Not to be filled by input service distributor)

(To be repeated for every category of taxable service on which service tax is payable by the assessee)

A1 Name of Taxable service

A2 Assessee is liable to pay service tax on this taxable service as- (Please tick the appropriate category)

(i) a service provider; or

(ii) a service receiver liable to make payment of service tax

B Sub-clause No. of Clause (105) of section 65 (Please see instructions)

C1 Has the assessee availed benefit of any exemption notification ('Y/N')

C2 If reply to column "C1" is 'Yes', please furnish notification Nos.

D If abatement is claimed as per notification No. 1/2006-ST, please furnish Sr. No. in the notification under which such abatement is claimed

E1 Whether provisionally assessed ('Y/N')

E2 Prov assessment order No.

('if any')

F Value of taxable service, service tax payable and gross amount charged

	Month/Quarter**	Apr/ Oct	May/ Nov	June/ Dec	July/ Jan	Aug/ Feb	Sept/ Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
(I) Service tax payable
(a)	Gross amount received/(paid#) in money
	(i) against service provided
	(ii) in advance for service to be provided
(b)	Money equivalent of considerations received/(paid#) in a form other than money
(c)	Value on which service tax is exempt/not payable
	(i) Amount received against export of service^
	(ii) Amount received/(paid#) towards exempted service (other than export of service, i.e., (i) above)
	(iii) Amount received as/(paid to#) pure agent (Please see instructions)
(d)	Abatement amount claimed
(e)	Taxable value =(a+b) minus (c+d)
(f)	Service tax rate wise break-up of taxable value =(e)
	(i) Value on which service tax is payable @ 5%
	(ii) Value on which service tax is payable @ 8%
	(iii) Value on which service tax is payable @ 10%
	(iv) Value on which service tax is payable @ 12%
	(v) other rate, if any, (please specify)
(g)	Service tax payable=(5% of f(i)+ 8% of f(ii)+ 10% of f(iii) +12% of f(iv)+ f(v)X other rate)
(h)	Education cess payable (@ 2% of Service tax)
(i)	Secondary and higher education cess payable (@ 1% of Service Tax)(Please see instructions)
(II)	Taxable amount charged
(j)	Gross amount for which bills/invoices/challans are issued relating to service provided/ to be provided (including export of service and exempted service)
(k)	Money equivalent of other consideration charged, if any, in a form other than money
(l)	Amount charged for exported service provided/ to be provided ^
(m)	Amount charged for exempted service provided/ to be provided (other than export of service given at (l) above)
(n)	Amount charged as pure agent (Please see instructions)
(o)	Amount claimed as abatement
(p)	Net taxable amount charged =(j+k) minus (l+m+n+o)

** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar # Applicable when service receiver is liable to pay service tax;

^ Not applicable to service receiver liable to pay service tax

4A. Service Tax, education cess and other amounts paid (To be filled by a person liable to pay service tax/Not to be filled by input service distributor)

	Month/Quarter**	Apr/ Oct	May/ Nov	June/ Dec	July/ Jan	Aug/ Feb	Sept/ Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
(I)	Service tax, education cess, secondary and higher education cess paid
(a)	Service Tax paid-
	(i) in cash
	(ii) by CENVAT credit^
	(iii) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (3) of ST Rules
	(iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (4A) of ST Rules
(b)	Education cess paid -
	(i) in cash
	(ii) by CENVAT credit^
	(iii) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (3) of ST Rules
	(iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (4A) of ST Rules
(c)	Secondary and higher education cess paid -
	(i) in cash
	(ii) by CENVAT credit^
	(iii) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (3) of ST Rules
	(iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (4A) of ST Rules
(d)	Other amounts paid
	(i) Arrears of revenue paid in cash
	(ii) Arrears of revenue paid by credit^
	(iii) Arrears of education cess paid in cash
	(iv) Arrears of education cess paid by credit^
	(v) Arrears of Sec & higher edu cess paid by cash
	(vi) Arrears of Sec & higher edu cess paid by credit
	(v) Interest paid
	(vi) Penalty paid
	(vii) Section 73A amount paid^
	(viii) Any other amount (please specify)

(II)

Details of Challan (Vide which service tax education cess, secondary and higher education cess and other amounts paid in cash)

(a)	Challan Nos	(i)
		(ii)
		(iii)
		(iv)

(b)	Challans Date (May please be furnished in the order of Challan Nos furnished above)	(i)
		(ii)
		(iii)
		(iv)

** Assessee liable to pay service tax on quarterly basis may give detail quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, and Jan-Mar

^ Not applicable to service receiver liable to pay service tax

4B. Source documents details for entries at column 4A(I)(a) (iii), 4A(I)(a) (iv), 4A(I)(b) (iii), 4A(I)(b) (iv), 4A(I)(c) (iii), 4A(I)(c) (iv), 4A(I)(d) (i) to (vii)

(To be filled only if any entry is made against column 4A(I)(a) (iii), 4A(I)(a) (iv), 4A(I)(b) (iii), 4A(I)(b) (iv), 4A(I)(c) (iii), 4A(I)(c) (iv), 4A(I)(d) (i) to (vii))

Entry in table 4A above		Source documents No./Period	Source documents date
S No.	Month/Quarter	Source documents No./Period	Source documents date

4C. Details of amount of service tax payable but not paid as on the last day of the period for which return is filed……………………………………………………………..

5. Details of input stage CENVAT credit (To be filled by a taxable service provider only/ not to be filled by service receiver liable to pay service tax or input service distributor)

5A. Whether the assessee providing exempted/non taxable service or exempted goods

	(1)	(2)
(a)	Whether providing any exempted or non taxable service (‘Y/N’)
(b)	Whether manufacturing any exempted goods (‘Y/N’)
(c)	If any one of the above is yes, whether maintaining separate account for receipt or consumption of input service and input goods (refer to rule 6 (2) of CENVAT credit Rule, 2004

5B. CENVAT Credit taken and utilized

	Month/Quarter**	Apr/ Oct	May/ Nov	June/ Dec	July/ Jan	Aug/ Feb	Sept/ Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
(I)	CENVAT Credit of Service Tax and Central Excise duty
(a)	Opening balance
(b)	Credit taken
	(i) On inputs
	(ii) On capital goods
	(iii) On input services received directly
	(iv) As received from input service distributor
	(v) From inter unit transfer by a LTU*
	Total credit taken=(i+ii+iii+iv+v)
(c)	Credit utilized
	(i) For payment of service tax
	(ii) For payment of education cess on taxable service
	(iii) For payment of excise or any other duty #
	(iv) Towards clearance of input goods and capital goods removed as such
	(v) Towards inter unit transfer of LTU*
	Total credit utilized=(i+ii+iii+iv+v)
(d)	Closing Balance of CENVAT credit=(a+b-c)
(II)	CENVAT credit of Education Cess and Secondary and Higher Education Cess
(a)	Opening balance
(b)	Credit of education cess and secondary and higher education cess taken,-
	(i) On inputs
	(ii) On capital goods
	(iii) On input services received directly
	(iv) As received from input service distributor
	(v) From inter unit transfer by a LTU*
	Total credit of education cess and secondary and higher education cess taken =(i+ii+iii+iv+v)
(c)	Credit of education cess and secondary and higher education cess utilized
	(i) For payment of education cess and secondary and higher education cess on services
	(ii) For payment of education cess and secondary and higher education cess on goods#
	(iii) Towards payment of education cess and secondary and higher education cess on clearance of input goods and capital goods removed as such
	(iv) Towards inter unit transfer of LTU*
	Total credit of education cess and secondary and higher education cess utilised =(i+ii+iii+iv)
(d)	Closing Balance of Education cess and secondary and higher education cess =(a+b-c)

# Relevant only if assessee providing taxable service is also engaged in manufacture and clearance of excisable goods. This would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of sub-rule 5A of rule 3 of the Cenvat Credit Rules, 2004.

* To be filled only by Large Taxpayer as defined under Rule 2 (ea) of the Central Excise Rules, 2002 and who has opted to operate as LTU. In case LTU has centralized registration for service tax, this information is not applicable in respect of service tax credit..

** Assessees liable to pay service tax on quarterly basis may give detail quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, and Jan-Mar

6. Credit details for input service distributor (To be filled only by an input service distributor)

		Apr/ Oct	May/ Nov	June/ Dec	July/ Jan	Aug/ Feb	Sept/ Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
(I)	CENVAT Credit of Service Tax and Central Excise duty
(a)	Opening balance of CENVAT Credit
(b)	Credit taken (for distribution) on input service
(c)	Credit distributed
(d)	Credit not eligible for distribution (rule 7(b) of
(e)	Closing balance
(II)	CENVAT credit of education Cess and secondary and higher education cess Credit
(a)	Opening balance of Education. Cess and secondary and higher education cess credit
(b)	Credit of education cess and secondary and higher education cess taken (for distribution) on input servi ce
(c)	Credit of education cess and secondary and higher education cess distributed
(d)	Credit of education cess and secondary and higher education cess not eligible for distribution (rule 7(b) of CENVAT Credit Rules, 2004)
(e)	Closing balance

7. Self Assessment memorandum

(a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated.

(b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder.

(c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon.

[155][8. If the return has been prepared by a Service Tax Return Preparer (STRP), furnish further details as below:

(a)

Identification No. of STRP

(b)

Name of STRP

Place:	(Name and Signature of Assessee or
Date:	Authorized Signatory)
ACKNOWLEDGEMENT
I hereby acknowledge the receipt of your ST-3 return for the period ____________
Date:
Place:
(Signature of the Officer of Central Excise & Service Tax) (With Name & Official Seal)

Instructions to fill the Form

A. General Instructions

(i) If there is a change in the address or any other information as provided by the assessee in Form ST-1 or as contained in Form ST-2 (Certificate of Registration issued by the department), it may please be brought to the notice of the jurisdictional Superintendent of Central Excise under an acknowledgement.

(ii) Please indicate ‘NA’ against entries which are not applicable.

(iii) Please indicate “nil” where the information to be furnished is nil.

[156][(iv) For the purposes of this Form, the words "received /paid" used herein shall be construed as "received or receivable /paid or payable', as the case may be, in terms of the Point of Taxation Rules, 2011.]

B. Information to be furnished in the Form

Column No. in Form	Instructions
1A	Fill ‘Y’ for yes, or ‘N’ for No.
2A	Name should be filled as mentioned in the Form ST-2 (Certificate of Registration issued by the department).
2B.	STC No. is 15 digits PAN based service tax code No. issued to assessee in the Certificate of Registration or in the Annexure III (prescribed vide circular No. 35/3/2001-ST dated 27.08.2001).
2C	Premises code is issued to an assessee under S. No. 5 of the Certificate of Registration (Form ST-2). An assessee to whom premises code has not been issued, may furnish location code as issued to him in the Annexure III (prescribed vide circular No. 35/3/2001-ST dated 27.08.2001).
3.	This entry is to be filled separately for each taxable service on which service tax is to be paid by assessee.
3A1/3B	Name of taxable service and their clause in sub-section (105) of section 65 are as given in the Annexure to these instructions. Sub-clauses from (zzzx) to (zzzzd) to come into effect from a date to be notified after enactment of the Finance Bill, 2007.
3C1	Fill ‘Y’ for yes, or ‘N’ for No.
3C2	Details of notification is to be furnished in the format NN-YYYY (NN=Notification No. and YYYY=Year of issue).
3D	In case abatement is availed under notification No. 1/2006-ST, the relevant S. No. of this notification may be furnished.
3E1 & E2	Fill ‘Y’ for yes, and ‘N’ for No. In case of provisional assessment, order No. for provisional assessment, if any, may please be furnished.
3F (I)	(i) An assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar. (ii) The service receiver liable to pay service tax should indicate the amount paid by him to service provider.
3F(I) (a)(i)	Gross amount received (or paid in case of service receiver) against service provided is the total amount received for towards taxable service on provision of service (including any amount received for continuous service), and (A) it includes,- (a) amount received towards exported service, (b) amount received towards exempted service (other than export), and (c) amount received as pure agent, (B) it excludes (a) service tax, (b) education cess ; (c) secondary and higher education cess (d) any amount excludible in terms of rule 6 (2) of the Valuation Rules, 2006 (Please see the example below.)
3F(I) (a)(ii)	Gross amount received (or paid in case of service receiver) in advance is the total amount received for the particular taxable service before provision of service, and (A) it includes,- (a) amount received towards exported service (b) amount received towards exempted service, (other than export), and (c) amount received as pure agent, (B) it excludes (a) service tax, (b) education cess ; (c) secondary and higher education cess(d) any amount excludible in terms of rule 6 (2) of the Valuation Rules, 2006 (Please see the example below.)
3F(I) (b)	(i) The value of consideration received (or paid in case of service receiver), other than money, is to be estimated inequivalent money value. (ii) ‘Money’ may be understood as defined in section 67 of the Act. (Please see the example below).
3F(I) (c)(ii)	‘Exempted service’ refers to the taxable service which is exempt for the time being under a notification, other than by way of abatement (Please see the example below).
3F(I) (c)(iii)	‘Pure Agent’ may be understood as defined in Explanation 1 to rule 5 of the Service Tax (Determination of Value) Rules, 2006.
3F (I) (d)	‘Abatement’ refers to the portion of value of taxable service which is exempt in terms of a notification (such as notification No. 1/2006)
3F (I) (f)	Service tax rate wise break of value may be furnished
3F (I) (i)	Secondary and higher education cess would be applicable to service tax from the date of enactment of Finance Bill 2007.
3F(II)	(i) An assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar. (ii) The service receiver liable to pay service tax should indicate the amount billed to him by a service provider.
3F(II) (j)	Gross amount for which bills/invoices/challans are issued relating to the particular taxable service, in the specified period, whether received or not, includes,- (a) amount charged towards exported service;, (b) amount charged towards exempted service (other than export of service) and (c) amount charged by a pure agent, and excludes,- (B) it excludes (a) service tax, (b) education cess ; (c) secondary and higher education cess (d) any amount excludible in terms of rule 6 (2) of the Valuation Rules, 2006 (Please see the example below.)
3F(II) (k)	(i) The value of consideration charged (or paid in case of service receiver), in a form other than money, is to beestimated in equivalent money value. (ii) ‘Money’ may be understood as defined in section 67 of the Act.
3F(II) (l)	Gross amount charged for the exempted service is the amount charged for a taxable service which is exempt for the time being under a notification other than the abatement (Please see the example below).

Example: A banking and other financial service (B & FS) providers has following information to furnish in the ST-3 return, for a month namely,-

	Head	Amount Billed/ invoiced (Rs) (1)	Amount received (It includes amount received for service provided earlier and any amount received as advance) (Rs) (2)
A	Gross amount for B & FS (including export, exempted service and as pure agent)already provided	12000	10000 (out of this taxable amount Rs 1000 received for the period July 2004, and Rs 2000 received for the period March 2005, and rest of the amount is for the period July 2006 onwards)
B	Advance for services to be provided later	3000	4000
C	Export of service	2000	1500
D	Pure agent	250	500
E	Money equivalent of other consideration received	-	900
F	Interest on Financial leasing	1000	1200
G	Bill discounting and overdraft service	500	700 (out of this, Rs 450 pertains to March, 2005)
H	Service to Government for collection of taxes	200	300
I	Service provided in SEZ	400	600 (out of this, Rs 150 pertains to July, 2004)

J	B & FS received from a service provider who is outside India and doesn 't have establishment in India i.e. this assessee is liable to pay service tax in terms of rule 2(d)(iv) of the ST Rules, 1994
J(i)	Bill received/Amount paid to such service provider subsequent to receipt of service	1000 (bills received in this case)	800 (amount paid to service provider)
J (ii)	Advance Bills received and advance amount paid to such service provider	750	500(amount paid to service provider)

Notification under which benefit of exemption is available to this assessee are:

(i) No. 29/2004-ST w.r.t to bill discounting/overdraft

(ii) No. 13/2004-ST w.r.t services provided to Government for collection of taxes

(iii) No.4/2004-ST w.r.t services provided in SEZ

Abatement available to assessee :

(a) Notif No. 14/2006-ST, abatement equal to 90% of the interest amount on financial leasing service

The entries shall be furnished by this assessee at S. No. 3 in the following manner

• Separate entries will be made for taxable service provided by the assessee and taxable services received on which assessee is liable to pay service tax in terms of rule 2 (d) (iv) of the ST Rule, 1994, even though, both, the service provided and the service received, on which assessee is liable to pay service tax, are same, i.e., " banking and other financial service ".

(A) Entries to be furnished for B & FS services provided by the assessee

S. No.	Information/figures furnished (as indicated in bold)	S. No.	Information/figures furnished (as indicated in bold)
3A1(Service provided)	Banking & other financial services	3F (I) (d)	=90% of 1200=1080
3A2	Tick (i)	3F (I) (e)	=(10000+4000+900)-(1500+1600+500+1080) = 10220
3B	zm	3F (I) (f)	Value (ST payable@ 5%)=Nil Value (ST payable@ 8%)=(1000-150)=850 Value (ST payable@ 10%)=(2000-450)=1550 Value (ST payable@ 12%)=7820
3C1	Y	3F (I) (f)
3C2	(i) 29-2004 (ii) 13-2004 (iii) 4-2004 (iv) 14-2006	3F (I) (g)	=@8% of 850+@10% of 1550+ @ 12% of 7820=68+155+938=1161 (rounded off)
3D	NA	3F (I) (h)	=@2% of (155+938)=22 (rounded off)
3E1	N	3F (II) (i)	=nil, as this cess will come into effect only after enactment of Finance Bill, 2007
3 E2	NA	3F (II) (j)	=(12000+3000)=15000
3F (I) (a)(i)	10000	3F (II)(k)	Nil
3F (I) (a)(ii)	4000	3F (II) (l)	2000
3F (I) (b)	900	3F (II) (m)	500+200+400=1100
3F (I) (c)(i)	1500	3F (II) (n)	250
3F (I) (c)(ii)	=700+300+600=1600	3F (II) (o)	@ 90% of 1000=900
3F (I) (c)(iii)	500	3F (II) (p)	=(15000)-(2000+1100+250+900)=10750

In respect of B & FS services received from a service provider who is outside India and doesn 't have establishment in India , this assessee is liable to pay service tax in terms of rule 2(d)(iv) of the ST Rules, 1994. On such service separate entries would be made at S. No. 3 in the following manner

S. No.	Information/figures furnished (as indicated in bold)	S. No.	Information/figures furnished (as indicated in bold)
3A1(Service received)	Banking & other financial services	3F (I) (d)	Nil
3A2	Tick (i)	3F (I) (e)	800+500
3B	ZM		= 1300
3C1	N	3F (I) (f)	1300
3C2	NA	3F (I) (g)	=@12% of 1300= 156
3D	NA	3F (I) (h)	=@2% of 156=3 (rounded off)
3E1	N	3F (II) (i)	=nil, as this cess will come into effect only after enactment of Finance Bill, 2007
3E2	NA	3F (II) (j)	(1000+750)=1750
3F (I) (a)(i)	800	3F (II) (k)	Nil
3F (I) (a)(ii)	500	3F (II) (l)	Nil
3F (I) (b)	Nil	3F (II) (m)	NA
3F (I) (c)(i)	NA	3F (II) (n)	Nil
3F (I) (c)(ii)	Nil	3F (II) (o)	Nil
3F (I) (c)(iii)	Nil	3F (II) (p)	= 1750

4A (I)(a) (iii)	Rule 6 (3) allows adjustment of such service tax amount which was paid earlier in respect of taxable service not provided wholly or partially by the service provider.Example: A service provider receives an advance of Rs 1000 on which he pays a service tax of Rs 120. However, later on he does not provide this service and refunds the amount to person from whom the advance was received. He can in this case adjust the amount of Rs 120 in any of his future liability of service tax.
4A(I) (a)(iv)	Rule 6 (4A) allows adjustment of such service tax amount paid in preceding months or quarter, which is in excess of the service tax liability for such month or quarter Example: A service provider having centralized registration pays an amount of Rs 1000 as service tax for services provided by him from his five branches. However, on receipt of information from these branches, the service tax liability is computed as Rs 900. In this case he has paid an excess amount of Rs 100 as service tax. He can adjust this excess amount of Rs 100 against service tax liability for succeeding month/quarter..
4A (I) (c)	Secondary and higher education cess would be applicable to service tax from the date of enactment of Finance Bill 2007.
4A(I) (d) (i) to (vi)	Arrears of revenue includes,- (a) amount that was payable earlier but not paid; (b) amount pending recovery on finalization of adjudication or appellate stage, as the case may be; (c) amount pending adjudication or pending in appeals; or (d) amount arising on finalization of provisional assessment etc.
4A(I)(d) (vii)	Furnish the amount paid in terms of section 73A (Any amount collected in excess of the service tax amount assesses or determined and paid on any taxable service)
4A(I)(d) (viii)	Any other amount may be specified. (It may include amount pre-deposit amount as ordered by Commissioner (Appeal) or Appellate Tribunal or Courts).
4 B	Against source documents, following details may be furnished,-· • For adjustment under rule 6(3), furnish details of earlier return, from where excess amount is derived, in the format YYYY-YY-I/II/Month (YYYY-YY is the financial year and I/II is the half year for which this return pertains, i.e., 2004-05-II /Nov refers to the month Nov in II half yearly return of FY 2004-05). • For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules. • For arrears, interest and penalty, the source document/period is as follows,- (a) in case these are paid suo-moto by the assessee, the period for which such amount is paid may befurnished (b) if paid consequent to a show cause notice (SCN) or order, the source document is relevant SCN No/Demand Notice No., Order In Original No. or Order in Appeal No or any other order , etc.,.
4 C	In case service tax liability is not discharged in full, during the period of return, the details of short payment may be indicated against this S. No.
5B	(i) The terms “ inputs”, “capital goods”, “input services” and “ input service distributor” may be understood as defined in the CENVAT Credit Rules, 2004; (ii) Against S. No. 5B (I) (b) (iii), furnish the details of credit availed on input services received directly by the assessee. In other words, this figure would not include the service tax credit received from input service distributor (i.e., office of manufacturer or output service provider, which receives invoices towards purchases of input services and issues invoices//bills /challans for distribution of such credit, in terms of the CENVAT Rules, 2004). Credit received from “input service distributor” has to be shown separately against S. No. 5B (I) (b) (iv). (iii) Against S. No. 5B (I) (b) (iv), furnish the details of service tax credit as received from ‘input service distributor’. (iv) Above instructions for S. No. 5B (I) (b) (iii), S. No. 5B (I) (b) (iv), will mutatis mutandis apply to S. No. 5B (II) (b) (iii), S. No. 5B (II) (b) (iv) for furnishing details of credit taken of “education cess” and “secondary and higher education cess”.
6	This information has to be furnished only by an input service distributor.

Annexure to Instructions

Sub-clause No. (under clause (105) of section 65)

Name of taxable service	Sub-clause No.
Stock broking	(a)
Telephone connection	(b)
Radio Paging	(c)
General Insurance	(d)
Advertising agency	(e)
Courier	(f)
Consulting Engineer	(g)
Custom House Agent	(h)
Steamer Agent	(i)
Clearing and Forwarding	(j)
Man Power Recruitment and Supply agency	(k)
Air Travel Agent	(l)
Mandap Keeper	(m)
Tour Operator	(n)
Rent- a- Cab operator	(o)
Architect	(p)
Interior Decorator	(q)
Management Consultant	(r)
Chartered Accountant	(s)
Cost Accountant	(t)
Company Secretary	(u)
Real Estate Agent/Consultant	(v)
Security Agency	(w)
Credit Rating agency	(x)
Market Research agency	(y)
Underwriter	(z)
Scientific and technical consultancy	(za)
Photography	(zb)
Convention services	(zc)
Leased circuits	(zd)
Telegraph	(ze)
Telex	(zf)
Facsimile (FAX)	(zg)
On-line information and database access and/ or retrieval	(zh)
Video tape production	(zi)
Sound recording	(zj)
Broadcasting	(zk)
Insurance auxiliary (General Insurance)	(zl)
Banking and other financial	(zm)
Port services	(zn)
Authorised automobile repair and maintenance	(zo)
Beauty parlour	(zq)
Cargo handling	(zr)
Cable Operators	(zs)
Dry cleaning	(zt)
Event Management	(zu)
Fashion designer	(zv)
Health Club and Fitness Centres	(zw)
Life Insurance	(zx)
Insurance auxiliary service (life insurance)	(zy)
Storage and warehousing	(zza)
Business auxiliary	(zzb)
Commercial coaching or training	(zzc)
Erection, commissioning or installation	(zzd)
Franchise service	(zze)
Internet Café	(zzf)
Management, maintenance or repair	(zzg)
Technical testing and analysis	(zzh)
Technical inspection and certification	(zzi)
Forex exchange broking by a broker other than those covered in ‘zm’ above	(zzk)
Port other than those covered in ‘zn’ above	(zzl)
Airport Services	(zzm)
Air Transport of Goods service	(zzn)
Business Exhibition Service	(zzo)
Goods Transport by Road	(zzp)
Construction of commercial complex	(zzq)
Intellectual Property Service	(zzr)
Opinion Poll Service	(zzs)
Outdoor Catering Service	(zzt)
Television and Radio Programme Production	(zzu)
Survey and Exploration of Minerals	(zzv)
Pandal and Shamiana	(zzw)
Travel Agent	(zzx)
Forward Contract Brokerage	(zzy)
Transport through Pipeline	(zzz)
Site preparation	(zzza)
Dredging	(zzzb)
Survey and map making	(zzzc)
Cleaning service	(zzzd)
Clubs and associations service	(zzze)
Packaging service	(zzzf)
Mailing list compilation and mailing	(zzzg)
Residential complex construction	(zzzh)
Registrar service to an issue	(zzzi)
Share transfer agent	(zzzj)
Automated teller machine operation ,management, maintenance	(zzzk)
Recovery agents	(zzzl)
Sale of space for advertisement	(zzzm)
Sponsorship	(zzzn)
International air travel	(zzzo)
Containerized rail transport	(zzzp)
Business support service	(zzzq)
Auction service	(zzzr)
Public relation management	(zzzs)
Ship management	(zzzt)
Internet telephony	(zzzu)
Ship Cruise tour	(zzzv)
Credit/debit/charged card	(zzzw)
Telecommunication service	(zzzx)
Mining of mineral, oil or gas	(zzzy)
Renting of immovable property	(zzzz)
Works contract	(zzzza)
Development and supply of content for telecom, advertising and online information and database retrievable	(zzzzb)
Assets management service (other than (Zm) above)	(zzzzc)
Design services (other than (q) and (zv) above)	(zzzzd).”.

Top of Form

FORM ST-3A[157]

Memorandum for provisional deposit under rule 6 of the Service Tax [158]Rules, 1994, for the month of..................20.............

Sl. No.	Provisional value of taxable service in terms of section 67 of the Act	Provisional amount of service tax [***] paid	Form TR-6 No. and date	Actual value of taxable service in terms of section 67	Actual amount of service tax payable	Difference between the amount of provisionally paid tax and the amount of service tax payable	Form TR - 6 No. and date indicating payment under column (7)	Remarks
1	2	3	4	5	6	7	8	9

Reasons for making provisional deposit of service tax..................

[159]FORM ST-3B

(See rule 7A)

Return of service tax credited to the Government of India for the period commencing on and from the 16th day of July, 1997 to the 16th day of October, 1998, in case of service provided by goods transport operator and clearing and forwarding agents ...........Commissionerate

1. Name of the assessee......................

2. Category of service : Goods transport operator service/clearing and forwarding agents service

3. Service tax registration No.......................(optional)

4. (in case assessee does not have registration No.)

5. PAN No. ......................

6. Period[160]......................

7. Value of taxable service......................

8. Amount of service tax payable......................

9. Amount of interest, if any payable......................

10. Mode of payment:

11. Challan Nos. .......................

12. Date of challans......................

Self Assessment Memorandum

1. [161]I/We declare that the above particulars are in accordance with the records and books maintained by us and are correctly stated.

2. I/We have assessed and paid the service tax correctly in terms of the provisions of the Act and rules made thereunder.

3. I/We have paid duty within the time specified in these rules and in case of delay, I/we have deposited the interest leviable as per section 75 of the Act.

Place :	Name and signature of the assessee
Date :	or his authorised representatives

ACKNOWLEDGEMENT

Date of receipt:......................	Signature and Official Seal of the
Place :	Superintendent of Central Excise

Date :

FORM ST-4

Form of Appeal to the Commissioner of Central Excise (Appeals) under section 85 of the Finance Act, 1994 (32 of 1994)

1.	No. .....................of............20.......	:
2.	Name and address of the appellant	:
3.	Designation and address of the officer passing the decision or order appealed against and the date of decision or order	:
4.	Date of communication of the decision or order appealed against to the appellant	:
5.	Address to which notices may be sent to appellant	:
5a.	(i) Period of dispute	:
	(ii) Amount of service tax, if any, demanded for the period mentioned in column (i)	:
	(iii) Amount of refund, if any, claimed for the period mentioned in column (i)	:
	(iv) Amount of interest	:
	(v) Amount of penalty	:
	(vi) Value of the taxable service for the period mentioned in column (i)	:
6.	Whether service tax or penalty or interest or all the three have been deposited ?	:
6A.	Whether the appellant wishes to be heard in person?	:
7.	Relief claimed in appeal	:

STATEMENT OF FACTS

Grounds of appeal

Signature, of the authorised	Signature of the
representative, if any	appellant

Verification

I, ...............................................................................the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the........................................................... day of.............................................

Place :

Date :

Signature of the authorized	Signature of the appellant
representative, if any	or his authorised representative

Note : The form of appeal including the statement of facts and the grounds of appeal shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.

[162][FORM ST-5

[See rule 9(1)]

Form of Appeal to Appellate Tribunal under sub-section (1) of section 86 of the Finance Act,

1994

In the Customs, Central Excise and Service Tax Appellate Tribunal Appeal No.

_______________________ of 20...

.............................................................................................. Appellant

Versus

.......................................................................................... Respondent

2. The designation and address of the authority passing the order appealed against.

3. Number and date of the order appealed against

Dated

4. Date of Communication of a copy of the order appealed against.

5. State or Union territory and the Commissionerate in which the order or decision of assessment, penalty

was made.

6. If the order appealed against relates to more than one Commissionerate, mention the names of all the

Commissionerates, so far as it relates to the appellant.

7. Designation and address of the adjudicating authority in case where the order appealed against is an

order of the Commissioner (Appeals).

8. Address to which notices may be sent to the appellant.

9. Address to which notices may be sent to the respondent.

1. Assessee Code* Premises Code** PAN or UID***

E-Mail Address Phone No. Fax No.

- - - - - -

- -

10. Whether the decision or order appealed against involves any question having a relation to the rate of

service tax or to the value of taxable service for the purpose of assessment.

11. Description of service and whether in 'negative list'.

12. Period of dispute.

13. (i) Amount of service tax, if any, demanded for the period of dispute .

(ii) Amount of interest involved upto the date of the order appealed against.

(iii) Amount of refund, if any, rejected or disallowed for the period of dispute.

(iv) Amount of penalty imposed.

14. (i) Amount of service tax or penalty or interest deposited. If so, mention the amount deposited

under each head in the box below. (A copy of the challan under which the deposit is made should be

furnished)

(ii) If not, whether any application for dispensing with such deposit has been made?

15. Does the order appealed against also involve any central excise duty demand, and related fine or

penalty, so far as the appellant is concerned?

16. Does the order appealed against also involve any customs duty demand, and related penalty, so far as

the appellant is concerned?

17. Subject matter of dispute in order of priority, (please choose two items from the list below)

(i) Taxability - Sl. No. of Negative List, ii) Classification of Services, iii) Applicability of Exemption

Notification-Notification No., iv) Export of services., v) Import of services., vi) Point of Taxation.,

vii) CENVAT., viii) Refund., ix) Valuation., x) Others.]

18. Central Excise Assessee Code, if registered with Central Excise.

19. Give details of Importer Exporter Code (IEC), if registered with Director General of Foreign Trade.

Service Tax

Penalty

Interest

Priority 1 Priority 2

20. If the appeal is against an Order-in-Appeal of Commissioner (Appeals), the number of Orders-in-

Original covered by the said Order-in-Appeal.

21. Whether the respondent has also filed appeal against the order against which this appeal is made?

22. If answer to serial number 21 above is 'yes', furnish the details of appeal.

23. Whether the appellant wishes to be heard in person?

24. Reliefs claimed in appeal.

Statement of facts

Grounds of appeal

Verification

I.................................................the appellant, do hereby declare that what is stated above is

true to the best of my information and belief.

Verified today , the ......... day of .........................20.................

Notes. - (1) The grounds of appeal and the form of verification shall be signed by the appellant in

accordance with rule 3 of the Central Excise (Appeals) Rules, 2001.

(2) The appeal including the statement of facts and the grounds of appeal shall be filed in

quadruplicate accompanied by an equal number of copies of the order (one of which at least

shall be a certified copy) appealed against.

(3) The appeal shall be in English (or Hindi) and should set forth, concisely and under

distinct heads, the grounds of appeal without any argument or narrative and such grounds

should be numbered consecutively.

(4) The appeal shall be accompanied by such fee as prescribed under sub-section (6) of

section 86 of the Act and shall be paid through a crossed bank draft drawn in favour of the

Assistant Registrar of the Bench of the Tribunal on a branch of any nationalized bank

located at the place where the Bench is situated.

Signature of the authorised

representative, if any.

Signature of the appellant

Signature of the authorised

representative, if any.

Signature of the appellant

*15 digit Permanent Account Number (PAN) - based registration number to be mandatorily

furnished by registered persons.

**10 digit Commissionerate/ Division/ Range code (Premises Code) to be mandatorily furnished by

registered persons. This 'premises code' is available in the ST-2 Registration Certificate itself. In

case of Centralized registrations the 'premises code' of the Main Office for which Centralized

registration has been taken, should be indicated.

*** To be furnished by non-registered persons. Unique Identification (UID) number to be furnished

where PAN is not available.]

___________________________

[163]FORM ST-6

[See rule 9 (3)]

Form of Memorandum of Cross-Objections to the Appellate Tribunal under sub-section (4) of

section 86 of Finance Act, 1994

In the Customs, Central Excise and Service Tax Appellate Tribunal

Cross objection No. ____________________________ of 20....

In Appeal No. ________________________________ of 20....

........................................................................................... Appellant

Versus ....................................................................................... Respondent

2. State or Union territory and the Commissionerate in which the order or decision of assessment, penalty

was made.

3. Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or, as

the case may be, the Commissioner of Central Excise/Service Tax/Large Taxpayer Unit.

4. Number and date of the order appealed against.

Dated

5. Address to which notices may be sent to the respondent.

6. Address to which notices may be sent to the appellant or applicant.

7. Whether the decision or order appealed against involves any question having a relation to the rate of

service tax or to the value of service for the purpose of assessment.

8. Description of service and whether under 'negative list'.

1. Assessee Code* Premises Code** PAN or UID***

E-Mail Address Phone No. Fax No.

- - - - - -

- -

9. Period of dispute.

10. (A) In case of cross-objections filed by a person other than the Commissioner of Central

Excise/Service Tax/Large Taxpayer Unit;

i) Amount of service tax, if any, demanded for the period of dispute

ii) Amount of interest involved upto the date of the order appealed against.

iii) Amount of refund, if any, rejected or disallowed for the period of dispute

iv) Amount of penalty imposed.

(B) (i) Amount of tax or penalty or interest deposited. If so, mention the amount deposited

under each head in the box below. (A copy of the challan under which the deposit is made should

be furnished)

(ii) If not, whether any application for dispensing with such deposit has been made?

11. (A) In case of cross-objections filed by the Commissioner of Central Excise/Service Tax/Large

Taxpayer Unit

(i) Amount of service tax demand dropped or reduced for the period of dispute

(ii) Amount of interest demand dropped or reduced for the period of dispute

(iii) Amount of refund sanctioned or allowed for the period of dispute

(iv) Whether no or less penalty imposed?

(B) Whether an application for staying the operation of the order appealed against has been made?

12. Subject matter of dispute in order of priority, (please choose two items from the list below)

(i) Taxability - Sl. No. of Negative List, ii) Classification of Services, iii) Applicability of Exemption

Notification-Notification No., iv) Export of services., v) Import of services., vi) Point of Taxation.,

vii) CENVAT., viii) Refund., ix) Valuation., x) Others.]

13. Central Excise Assessee Code, if registered with Central Excise.

Service Tax

Penalty

Interest

Priority 1 Priority 2

14. Give details of Importer Exporter Code, if registered with Director General of Foreign Trade.

15. Reliefs claimed in memorandum of cross -objections.

Grounds of cross objections

(1)

(2)

(3)

(4)

Verification

I,_____________________________________ the respondent, do hereby declare that what is

stated above is true to the best of my information and belief.

Verified today, the __________________ day of __________20…__________

Place:

Date:

Notes. - (1) If the memorandum is filed by any person, other than the Commissioner of Central

Excise, the grounds of cross-objection and the form of verification shall, be signed by the

respondent in accordance with rule 3 of the Central Excise (Appeals) Rules, 2011.

(2) The memorandum of cross-objections shall be filed in quadruplicate accompanied by an

equal number of copies of the order (one of which at least shall be a certified copy)

appealed against.

(3) The memorandum of cross-objections shall be in English (or Hindi) and should set forth,

concisely and under distinct heads, the grounds of the cross-objection without any

argument or narrative and such grounds should be numbered consecutively.

Signature of the authorised

representative, if any

Signature of the respondent or his authorised

representative

Signature of the authorised

representative, if any

Signature of the respondent or his

authorised representative

(4) The number and year of appeal or application, as the case may be, as allotted by the

office of the Appellate Tribunal and appearing in the notice of appeal or application, as the

case may be, received by the respondent is to be filled in by the respondent.

*15 digit Permanent Account Number (PAN) - based registration number to be mandatorily

furnished by registered persons

**10 digit Commissionerate/ Division/ Range code (Premises Code) to be mandatorily furnished by

registered persons. This 'premises code' is available in the ST-2 Registration Certificate itself. In

case of Centralized registrations the 'premises code' of the Main Office for which Centralized

registration has been taken, should be indicated.

*** To be furnished by non-registered persons. Unique Identification (UID) number to be furnished

where PAN is not available.

Where the memorandum of cross-objections is filed by the Commissioner of Central Excise/Service

Tax, the above details to be furnished by the Commissioner of Central Excise/Service Tax in

respect of the appellant.

[164][FORM ST-7

[See rules 9 (2) and 9 (2A)]

Form of Appeal to Appellate Tribunal under sub-section (2) of section 86 or sub-section (2A) of

section 86 of the Finance Act, 1994

In the Customs, Central Excise and Service Tax Appellate Tribunal

APPEAL No. ...........................of 20...

.............................................................................................Appellant

.............................................................................................Respondent

2. The designation and address of the appellant Commissionerate (if the appeal is filed on the basis of the

authorisation given by the Committee of Commissioners under sub-section (2A) of section 86 of the Act. A

copy of the authorisation shall be enclosed)

3. The designation and address of the appellant (if the appeal is filed on the basis of an order of the

Committee of Chief Commissioners under sub-section (2) of section 86 of the Act. A copy of the order

shall be enclosed).

4. Name and address of the respondent.

5. Number and date of the order against which the appeal is filed.

Dated

6. Designation and address of the officer passing the decision or order in respect of which this appeal is

being made.

7. State or Union territory and the Commissionerate in which the decision or order was made.

1. Assessee Code* Premises Code** PAN or UID***

E-Mail Address Phone No. Fax No.

- - - - - -

- -

8. Date of receipt of the order referred to in (5) above by the Committee of Commissioners of Central

Excise or by the Committee of Chief Commissioners of Central Excise, as the case may be.

9. Whether the decision or order appealed against involves any question having a relation to the rate of

service tax or to the value of service for the purpose of assessment.

10. Description of service and whether under 'negative list'.

11. Period of dispute

12 (i) Amount of service tax demand dropped or reduced for the period of dispute

(ii) Amount of interest demand dropped or reduced for the period of dispute

(ii) Amount of refund sanctioned or allowed for the period of dispute

(iv) Whether no or less penalty imposed?

13. Whether any application for stay of the operation of the order appealed against has been made?

14. Subject matter of dispute in order of priority (please choose two items from the list below)

(i) Taxability - SI. No. of Negative List, ii) Classification of Services, iii) Applicability of Exemption

Notification-Notification No., v) Export of services., v) Import of services., vi) Point of Taxation.,

vii) CENVAT., viii) Refund., ix) Valuation., x) Others.]

15. If the application is against an Order-in- Appeal of Commissioner (Appeals), the number of Orders-in-

Original covered by the said Order-in-Appeal.

16. Whether the respondent has also filed an appeal against the order against which this appeal is made?

17. If answer to serial number 16 above is 'yes', furnish the details of the appeal.

18. Whether the applicant wishes to be heard in person?

19. Reliefs claimed in application.

Statement of facts

Note. - The Appeal including the statement of facts and the grounds of appeal shall be filed in

quadruplicate accompanied by an equal number of copies of the decision or order (one of which at

Priority 1 Priority 2

Signature of the authorised officer, if

any.

Signature of the appellant

least shall be a certified copy) passed by the Commissioner of Central Excise/Service Tax/Large

Taxpayer Unit and a copy of the order passed by the Committee of Commissioners under subsection

(2A) of section 86 of the Act or an order passed by the Committee of Chief Commissioners

under sub-section (2) of section 86 of the Act.

*15 digit Permanent Account Number (PAN) - based registration number to be furnished if

respondent is a registered person.

**10 digit Commissionerate/Division/Range code (Premises Code) to be mandatorily furnished for

the registered person. This 'premises code' is available in the ST-2 Registration Certificate itself. In

case of Centralized registrations the 'premises code' of the Main Office for which Centralized

registration has been taken, should be indicated.

*** To be furnished for respondents who are non -registered persons. Unique Identification (UID)

number to be furnished where PAN is not available.]

___________________________

Bottom of Form

[1] Substituted by the Service Tax (Second Amendment) Rules, 2011 vide Notification No. 26/2011 dated 31.03.2011 w.e.f. 01.04.2011 for the following : - " [provision of]"

[2] Omitted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

"Provided that such option shall not be available in cases where the consideration for the service provided or to be provided is shown separately in the invoice, bill or, as the case may be, challan issued by the service provider.

Illustration

Buying rate $US 1 = Rs.38, selling rate $US 1 = Rs.40

(i) Person exchanged $100 for equivalent rupees
Transaction value	=	Rs.3800 (Rs.38 x 100)
Service tax payable	=	Rs.9.5 (0.25% x 3800)
(ii) Person exchanged equivalent rupees for $100
Transaction value	=	Rs.4000 (40 x 100)
Service tax payable	=	Rs.10 (0.25% x 4000).]"

[3] Omitted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

Illustration

Buying rate $US 1 = Rs.38, selling rate $US 1 = Rs.40

(i) Person exchanged $100 for equivalent rupees
Transaction value	=	Rs.3800 (Rs.38 x 100)
Service tax payable	=	Rs.9.5 (0.25% x 3800)
(ii) Person exchanged equivalent rupees for $100
Transaction value	=	Rs.4000 (40 x 100)
Service tax payable	=	Rs.10 (0.25% x 4000).]"

[4] Omitted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

Illustration

Buying rate $US 1 = Rs.38, selling rate $US 1 = Rs.40

(i) Person exchanged $100 for equivalent rupees
Transaction value	=	Rs.3800 (Rs.38 x 100)
Service tax payable	=	Rs.9.5 (0.25% x 3800)
(ii) Person exchanged equivalent rupees for $100
Transaction value	=	Rs.4000 (40 x 100)
Service tax payable	=	Rs.10 (0.25% x 4000).]"

[5] Omitted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

Illustration

Buying rate $US 1 = Rs.38, selling rate $US 1 = Rs.40

(i) Person exchanged $100 for equivalent rupees
Transaction value	=	Rs.3800 (Rs.38 x 100)
Service tax payable	=	Rs.9.5 (0.25% x 3800)
(ii) Person exchanged equivalent rupees for $100
Transaction value	=	Rs.4000 (40 x 100)
Service tax payable	=	Rs.10 (0.25% x 4000).]"

[6] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : - " [one lakh rupees]"

[7] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : - "0.25 per cent. of the gross amount"

[8] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

"(3) Where an assessee has paid to the credit of Central Government service tax in respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received."

[9] Omitted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

" [Explanation.- For the removal of doubts, it is hereby declared that where the transaction of taxable service is with any associated enterprise, any payment received towards the value of taxable service, in such case shall include any amount credited or debited, as the case may be, to any account, whether called 'Suspense account' or by any other name, in the books of account of a person liable to pay service tax.]"

[10] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

[11] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

"Provided also that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year.]"

[12] Inserted by the Service Tax (Second Amendment) Rules, 2011 vide Notification No. 26/2011 dated 31.03.2011 w.e.f. 01.04.2011 for the following : - " [***]"

[13] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

[14] Omitted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

"Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part or whole of the value of services, which is attributable to services provided during the period when such services were not taxable:"

[15] Inserted by the Service Tax (Second Amendment) Rules, 2011 vide Notification No. 26/2011 dated 31.03.2011 w.e.f. 01.04.2011.

[16] Substituted by the Service Tax (Second Amendment) Rules, 2011 vide Notification No. 26/2011 dated 31.03.2011 w.e.f. 01.04.2011 for the following : -

"(a) has refunded the payment or part thereof, so received alongwith the service tax payable thereon for the service to be provided by him to the person from whom it was received; or"

[17] Substituted by the Service Tax (Second Amendment) Rules, 2011 vide Notification No. 26/2011 dated 31.03.2011 w.e.f. 01.04.2011 for the following : -

"at the rate of [0.1 per cent. of the gross amount] of currency exchanged"

[18] Substituted by the Service Tax (Second Amendment) Rules, 2011 vide Notification No. 26/2011 dated 31.03.2011 w.e.f. 01.04.2011 for the following : - "of the Act"

[19] Substituted by the Service Tax (Fourth Amendment) Rules, 2011 vide Notification No. 43/2011 dated 25.08.2011 w.e.f. 01.10.2011 for the following : -

"[Provided that where an assessee has paid a total service tax of rupees ten lakh or more including the amount paid by utilisation of CENVAT credit, in the preceding financial year, he shall file the return electronically.]"

[20] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : - "payments are received, towards the value of taxable services"

[21] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : - "payments are received, towards the value of taxable services"

[22] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : - "payments are received, towards the value of taxable services"

[23] Inserted by the Service Tax (Fourth Amendment) Rules, 2011 vide Notification No. 43/2011 dated 25.08.2011 w.e.f. 01.10.2011 for the following : - " [***]"

[24] Inserted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011.

[25] Inserted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011.

[26] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : - "Provided that"

[27] Inserted by the Service Tax (Fifth Amendment) Rules, 2011 vide Notification No. 48/2011-ST dated 19.10.2011.

[28] Renumbered by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "(cc), (ccc), (cccc)"

[29] Omitted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : -

" [Provided also that where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, an invoice, a bill, or as the case may be, a challan shall be issued by a person providing such taxable service, not later than fourteen days from the last day of the said period.]"

[30] Substituted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011 for the following : - "completion of"

[31] Inserted by the Service Tax (Second Amendment) Rules, 2010 vide Notification No. 49/2010-ST dated 08.10.2010 w.e.f. 08.10.2010.

[32] Inserted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012.

[33] Inserted by the Service Tax (Amendment) Rules, 2010 vide Notification No. 39/2010-ST dated 28.06.2010 w.e.f. 01.07.2010.

[34] Inserted by the Service Tax (Amendment) Rules, 2010 vide Notification No. 1/2009-ST dated 19.02.2010 w.e.f. 01.04.2010.

[35] Substituted by the Service Tax (Amendment) Rules, 2010 vide Notification No. 1/2009-ST dated 19.02.2010 w.e.f. 01.04.2010 previous text was : -

[Provided that the assessee, who has paid service tax of rupees fifty lakh or above in the preceding financial year or has already paid service tax of rupees fifty lakh in the current financial year, shall deposit the service tax liable to be paid by him electronically, through internet banking.]

[36] Inserted by Service Tax (Second Amendment) Rules, 2008 vide Notification No. 19/2008-ST dated 10.05.2008 w.e.f 16th day of May, 2008.

[37] Inserted by Service Tax (Second Amendment) Rules, 2008 vide Notification No. 19/2008-ST dated 10.05.2008

[38] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "fourteen days"

[39] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "Provided also that"

[40] Inserted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - " [***]"

[41] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : -

"(4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the following conditions, namely:-

(i) excess amount paid is on account of reasons not involving interpretation of law, taxability, classification, valuation or applicability of any exemption notification,

(ii) excess amount paid by an assessee registered under sub-rule (2) of rule 4, on account of delayed receipt of details of payments towards taxable services may be adjusted without monetary limit,

(iii) in cases other than specified in clause (ii) above, the excess amount paid may be adjusted with a monetary limit of [two lakh rupees] for a relevant month or quarter, as the case may be,

(iv) the details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment.]

[42] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "0.1 per cent."

[43] Substituted by Service Tax (Second Amendment) Rules, 2008 vide Notification No. 19/2008-ST dated 10.05.2008 w.e.f 16th day of May, 2008 for the following:

"to the customer"

[44] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "rupees 25"

[45] Substituted by Service Tax (Second Amendment) Rules, 2008 vide Notification No. 19/2008-ST dated 10.05.2008 w.e.f 16th day of May, 2008 for the following:

"to the customer"

[46] Substituted by Service Tax (Second Amendment) Rules, 2008 vide Notification No. 19/2008-ST dated 10.05.2008 w.e.f 16th day of May, 2008 for the following:

"to a customer"

[47] Substituted by Service Tax (Second Amendment) Rules, 2008 vide Notification No. 19/2008-ST dated 10.05.2008 w.e.f 16th day of May, 2008 for the following:

"to a customer"

[48] Substituted by the Service Tax (Amendment) Rules, 2008 Notification No : 4/2008 Dated 01.03.2008 for the words :-

"sixty days"

[49] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "100 and 0.05 per cent."

[50] Substituted by the Service Tax (Amendment) Rules, 2008 Notification No : 4/2008 Dated 01.03.2008 for the words:-

“rupees fifty thousand”

[51] Inserted by the Service Tax (Sixth Amendment) Rules, 2007 Notification No : 45/2007-STDated 28.12.07.

[52] Substituted by the Service Tax (Sixth Amendment) Rules, 2007 Notification No : 45/2007-STDated 28.12.07 for the lines:-

"(2) Every assessee shall furnish to the [Superintendent of Central Excise], at the time of filing his [***] return for the first time, a list of all accounts maintained by the assessee in relation to service tax including memoranda received from his branch offices. "

[53] Omitted by the Service Tax (Sixth Amendment) Rules, 2007 Notification No : 45/2007-STDated 28.12.07 for the lines:-

"(4) Every assessee shall make available, at the registered premises, at all reasonable time, such records as mentioned in sub-rule (3), for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, [as the case may be, or, by the audit party deputed by the Comptroller and Auditor General of India].

Explanation. - For the purposes of this rule, "registered premises" includes all premises or offices from where an assessee is providing taxable services.]"

[54] Substituted by Service Tax (Fifth Amendment) Rules, 2007 vide Notification No. 39/2007-ST dt. 12.09.2007, for:

" [(1) The service tax shall be paid to the credit of the Central Government by the 5th of the month immediately following the calendar month in which the payments are received, towards the value of taxable services:

Provided that where the assessee is an individual or proprietary firm or partnership firm, the service tax shall be paid to the credit of the Central Government by the 5th of the month immediately following the quarter in which the payments are received, towards the value of taxable services:

Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part or whole of the value of services, which is attributable to services provided during the period when such services were not taxable:

Provided also that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year.]"

[55] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "550 and 0.01 per cent."

[56] Inserted by Service Tax (Fourth Amendment) Rules, 2007 vide Notification No. 28/2007-ST dt. 22.05.2007 w.e.f. 01.06.2007.

[57] Substituted by Service Tax (Fourth Amendment) Rules, 2007 vide Notification No. 28/2007-ST dt. 22.05.2007 w.e.f. 01.06.2007 for: “telephone connection or pager [or a communication through telegraph or telex or a facsimile communication or a leased circuit]”.

[58] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "5000"

[59] Substituted by Service Tax (Amendment) Rules, 2007 vide Notification No. 1/2007-ST dt. 01.03.2007 w.e.f. 01.03.2007 for the following :-

[(4A) Notwithstanding anything contained in sub-rule (4), where an assessee has opted for registration under sub-rule (2) of rule 4 of these rules and has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, for the reason of not receiving details of payments received towards the value of taxable services at his other premises or offices, the assessee may adjust such excess amount so paid as service tax by him against his service tax liability for the subsequent period and the details of such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment.]

[60] Substituted by Service Tax (Amendment) Rules, 2007 vide Notification No. 1/2007-ST dt. 01.03.2007 w.e.f. 01.04.2007 for the following :-

“ [(vii) in relation to sponsorship service provided to any body corporate or firm, the body corporate or firm, as the case may be, who receives such sponsorship service;].”

[61] Substituted by Service Tax (Sixth Amendment) Rules, 2006 vide Notification No. 29/2006 dt. 02.11.2006 for the words “as the case may be”.

[62] Substituted by Service Tax (Sixth Amendment) Rules, 2006 vide Notification No. 29/2006 dt. 02.11.2006 for the following:-

“ [(2) Where an assessee is providing a taxable service from more than one premises or offices and has centralized billing systems or centralized accounting systems in respect of such service, and such centralized billing or centralized accounting systems are located in one or more offices or premises, he may, at his option, register such premises or offices from where such centralized billing or centralized accounting systems are located.

(3) The registration under sub-rule (2), shall be granted,-

(a) by the Commissioner of Central Excise or the Chief Commissioner of Central Excise, as the case may be, in whose jurisdiction all the premises or offices providing taxable service and the premise or office from where centralised billing or centralised accounting is done, are located; and

(b) in cases other than (a) above, by such authority, as may be specified by the Board:

Provided that nothing contained in this sub-rule shall have any effect on the registrations granted to the premises or offices having such centralized billing or centralized accounting systems, prior to 1st day of April, 2005.”

[63] Substituted by the Service Tax (Third Amendment) Rules, 2006 vide Notification No. 17/2006 dt. 25.04.2006 for the numbers and figures [1.0%].

[64] Inserted by the Service Tax (Fourth Amendment) Rules, 2006, w.e.f. 01.10.06

[65] Substituted by the Service Tax (Third Amendment) Rules, 2006 vide Notification No. 17/2006 dt. 25.04.2006 for the numbers and figures [0.5%].

[66] Substituted by the Service Tax (Third Amendment) Rules, 2006 vide Notification No. 17/2006 dt. 25.04.2006 for the words “commercial concern”.

[67] Inserted by the Service Tax (Third Amendment) Rules, 2006 vide Notification No. 17/2006 dt. 25.04.2006.

[68] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "6000"

[69] Substituted by the Service Tax (Amendment) Rules, 2012 vide Notification No. 03/2012-ST dated 17.03.2012 w.e.f. 01.04.2012 for the following : - "9000"

[70] Inserted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012.

[71] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

" [(d) "person liable for paying the service tax" means,--

(i) in relation to a [telecommunication service],--

(a) the Director General of Posts and Telegraphs, referred to in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885); or

(b) the Chairman-cum-Managing Director, Mahanagar Telephone Nigam Limited, Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or

(c) any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885);

[(ii) in relation to general insurance business, the insurer or re-insurer, as the case may be, providing such service;];

[(iii) in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business [or the life insurance business, as the case may be,] in India;]

[(iv) in relation to any taxable service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place of residence, in a country other than India, and such service provider does not have any office in India, the person who receives such service and has his place of business, fixed establishment, permanent address or, as the case may be, usual place of residence, in India;]

(v) in relation to taxable service provided by a goods transport agency, where the consignor or consignee of goods is, -

(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b) any company [formed or registered under] the Companies Act, 1956 (1 of 1956);

(d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;

(e) any co-operative society established by or under any law;

(f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or

(g) any body corporate established, or a partnership firm registered, by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage;]

[(vi) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor or an agent, as the case be, the mutual fund or asset management company, as the case may be, receiving such service;]

[(vii) in relation to sponsorship service provided to any body corporate or firm located in India, the body corporate or, as the case may be the firm who receives such sponsorship service;]"

[72] Substituted by the Service Tax (Third Amendment) Rules, 2006 vide Notification No. 17/2006 dt. 25.04.2006 for the following:-

(ii) in relation to general insurance business [***]--

(a) the Chairman of the General Insurance Corporation of India, Mumbai; or

(b) the Chairman-cum-Managing Director of the National Insurance Company Limited, Calcutta; or

(d) the Chairman-cum-Managing Director of the Oriental Insurance Company Limited, Delhi; or

(e) the Chairman-cum-Managing Director of the United India Insurance Company Limited, Chennai; or

(f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the Insurance Act, 1938 (4 of 1938); and

[73] Brackets omitted by the Service Tax (Amendment) Rules, 2006 vide Notification No 5/2006-ST, dt. 01.03.2006.

[74] Inserted by the Service Tax (Amendment) Rules, 2006 vide Notification No 5/2006-ST, dt. 01.03.2006.

[75] Inserted by the Service Tax (Fifth Amendment) Rules, 2005 vide Notification No. 23/2005 dated 07.06.2005

[76] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : - "section 66"

[77] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : - "provided or to be provided"

[78] Substituted by the Service Tax (Fifth Amendment) Rules, 2005 vide Notification No. 23/2005 dated 07.06.2005 for the words “established by or under”

[79] Substituted by the Service Tax (Fifth Amendment) Rules, 2005 vide Notification No. 23/2005 dated 07.06.2005 for the following :-

“ [(iv) in relation to any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India, the person receiving taxable service in India;]”

[80] Substituted by the Service Tax (Fourth Amendment) Rules, 2005 vide Notification No. 7/2005 dated 01.03.2005 for the following :-

“(1) The service tax on the value of taxable services received during any calendar month shall be paid to the credit of the Central Government by the 25th of the month immediately following the said calendar month :

[Provided that] where the assessee is an individual or proprietary firm or partnership firm, the service tax on the value of taxable services received during any quarter shall be paid to the credit of the Central Government by the 25th of the month immediately following the said quarter.

[Provided further that the Service Tax on the value of taxable services received during the month of March or the quarter ending March, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year.

[Explanation.- For the removal of doubt it is hereby clarified that in case the value of taxable service is received before providing the said service, service tax shall be paid on the value of service attributable to the relevant month, or quarter, as the case may be.]

[***]”

[81] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : - "(iii) description, classification and value of taxable service provided or to be provided; and"

[82] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

" [Provided that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company, or any other body corporate or 49[any other person], providing service [to any person], in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule.]"

[83] Substituted by the Service Tax (Fourth Amendment) Rules, 2005 vide Notification No. 7/2005 dated 01.03.2005 for the words “in respect of taxable service”.

[84] Substituted by the Service Tax (Fourth Amendment) Rules, 2005 vide Notification No. 7/2005 dated 01.03.2005.

“(2) Where an assessee is providing a taxable service from more than one premises or offices and has a centralised billing system in respect of such service rendered to clients from such premises or offices at any one premises or office, he may opt for registering only the premises or office from where such centralised billing is done.

(3) Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralised billing system, he shall make separate applications for registration in respect of each such premises or offices to the concerned [Superintendent of Central Excise].

[(3A) Where an assessee is providing taxable service from more than one premises or office and has a centralised accounting system in respect of such service rendered to clients from each such premises or office at any one premises or office, the Commissioner of Central Excise may permit such assessee to registering only the premises or office from where such centralised accounting is done, if he is satisfied that such registration shall not be detrimental to the interest of revenue.]”

[85] Inserted by the Service Tax (Fourth Amendment) Rules, 2005 vide Notification No. 7/2005 dated 01.03.2005.

[86] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

" [Provided also that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company, or any other body corporate or any other person, providing service to any person, in relation to banking and other financial services, the period within which the invoice, bill or challan, as the case may be is to be issued, shall be forty five days;]"

[87] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

" [ [provided also that] in case the provider of taxable service is aircraft operator providing the service of air transport of passenger, an invoice, a bill or as the case may be, challan shall include ticket in any form by whatever name called and whether or not containing registration number of the service provider, classification of the service received and address of the service receiver but containing other information in such documents as required under this sub-rule.]"

[88] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

" [Provided that in case the input service distributor is an office of a banking company or a financial institution including a non-banking financial company, or any other body corporate or [any other person], providing service [to any person], in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered but containing other information in such documents as required under this sub-rule.]"

[89] Substituted the words “28th day of February 2005” by the Service Tax (Third Amendment) Rules, 2005 vide Notification No. 3/2005 dated 26.02.2005.

[90] Inserted by the Service Tax (Second Amendment) Rules, 2005 vide Notification No. 2/2005 dated 14.02.2005.

[91] Inserted by the Service Tax (Amendment) Rules, 2005 vide Notification No. 01/2005 dated 14.01.2005.

[92] Substituted by the Service Tax (Amendment) Rules, 2005 vide Notification No. 01/2005 dated 14.01.2005 for the words “Provided further that”.

[93] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

"(a) providing of any service, whether taxable or exempted;"

[94] Substituted by the Service Tax (Amendment) Rules, 2005 vide Notification No. 01/2005 dated 14.01.2005 for the words “Provided further that”.

[95] Inserted by the Service Tax (Fifth Amendment) Rules, 2004 vide Notification No.35/2004 dated 3.12.2004

[96] Substituted by the Service Tax (Third Amendment) Rules, 2004 w.e.f. 13.09.2004 for the words “[0.8%]”.

[97] Inserted by the Service Tax (Fourth Amendment) Rules, 2004 vide Notification No. 30/2004 dated22.09.2004.

[98] Substituted by the Service Tax (Third Amendment) Rules, 2004 w.e.f. 13.09.2004 for the words “[0.4%]”.

[99] Substituted by the Service Tax (Second Amendment) Rules, 2004 w.e.f. 10.09.2004 for the words “at the rate of [eight] per cent of the value of taxable service rendered by him”.

[100] Inserted by the Service Tax (Second Amendment) Rules, 2004 w.e.f. 10.09.2004.

[101] Omitted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

" [5B. Date for determination of rate.--

The rate of tax in case of services provided, or to be provided, shall be the rate prevailing at the time when the services are deemed to have been provided under the rules made in this regard.]"

[102] Inserted by the Service Tax (Amendment) Rules, 2004 w.e.f 09.07.2004.

[103] Omitted by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-07-2001 Prior to its omission, it read as under :

"(3) The Central Excise Officer shall thereupon, assess the service tax payable including interest, if any, payable thereon and complete the assessment memorandum. A copy of the return so assessed shall be sent to the assessee.

(4) The service tax determined and paid by the assessee shall be adjusted against the service tax assessed by the Central Excise Officer under sub-rule (3) and where the service tax so assessed is more than the service tax determined and paid by the assessee, the assessee shall pay the deficiency, along with amount of interest determined thereon, within ten days of the receipt of the copy of the return from the Central Excise Officer and where such service tax is less, the assessee may apply for refund in accordance with the provisions of section 1 IB of the Central Excise Act, 1944 (1 of 1944)."

[104] Substituted by the Service Tax (Amendment) Rules, 1998, w.e.f. 16-10-1998.

[105] Inserted by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001.

[106] Substituted for "five", the Service Tax (Amendment) Rules, 2003, w.e.f. 14-5-2003.

[107] Substituted for "0.5%" by the Service Tax (Amendment) Rules, 2003, w.e.f. 14-5-2003.

[108] Substituted for "0.25%" by the Service Tax (Amendment) Rules, 2003, w.e.f. 14-5-2003.

[109] Substituted for "Central Excise Officer", the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001.

[110] Substituted for the following by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001:

"(4) Where an assessee is, for any reason, unable to correctly estimate on the date of deposit the actual amount payable for any particular month or quarter, as the case may be, the assessee may make a request in writing to the Central Excise Officer to make a provisional assessment of the tax on the basis of the amount deposited and the Central Excise Officer, may, on receipt of such request, order provisional assessment of tax and where the Central Excise Officer makes a provisional assessment, the provisions of Central Excise Rules, 1944 relating to provisional assessment, except so far as it relates to execution of bond, shall, so far as may be, apply to such assessment."

[111] Inserted by the Service Tax (Amendment) Rules, 2002, w.e.f. 16-8-2002.

[112] Omitted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

" [Provided also that in case of taxable services covered under sub-rule (1) of rule 3 of the Export of Services Rules, 2005, this sub-rule shall not apply subject to the condition that the payment is received within the period specified by the Reserve Bank of India, including such extended period as may be allowed from time to time:"

[113] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : - "provided or to be provided"

[114] Omitted by the Service Tax (Amendment) Rules, 2002, w.e.f. 16-8-2002. Prior to its omission it was inserted by the Service Tax (Amendment) Rules, 1999, w.e.f. 28-2-1999 read as under :

"Provided further that, in the case of a person who is a non-resident or is from outside India, does not have any office in India and is liable to pay service tax on taxable services provided in India,--

(i) the service tax thereon shall be paid by such person or on his behalf by any other person authorised by him, who shall submit to the Commissioner of Central Excise in whose jurisdiction the taxable services have been rendered, a return, containing the following details,

(a) name and address;

(b) name and address of the client to whom the taxable services were rendered;

(d) period for which taxable services were rendered;

(e) value of the taxable services rendered;

(f) service tax liability on the taxable services rendered,

along with a copy of the bill raised on the client to whom services have been rendered, a copy of the contract or agreement regarding the provision of such services to the client, and a demand draft payable to the Commissioner of Central Excise towards his service tax liability ; and

(ii) the return along with the demand draft shall be submitted within a period of 30 days from the date of raising of the bill on the client for the taxable services rendered, failing which he shall be liable to pay interest, as per the provisions of section 75 of the Finance Act, 1994 (32 of 1994)."

[115] Substituted, by the Service Tax (Amendment) Rules, 1998, w.e.f. 16-10-1998. Earlier existing rule 6 was amended by the Service Tax (Second Amendment) Rules, 1996, w.e.f. 26-11-1996, Service Tax (Third Amendment) Rules, 1997, w.e.f. 1-7-1997 and Service Tax (Fifth Amendment) Rules, 1997, w.e.f. 16-7-1997.

[116] Word "quarterly" omitted by the Service Tax (Amendment) Rules, 1998, w.e.f. 16-10-1998.

[117] Substituted for "Central Excise Officer" by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001.

[118] Inserted by the Service Tax (Amendment) Rules, 1999, w.e.f. 28-2-1999.

[119] Substituted for "Central Excise Officer" by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001.

[120] Omitted by the Service Tax (Amendment) Rules, 2002, w.e.f. 16-8-2002. Prior to its omission, it was inserted by the Service Tax (Amendment) Rules, 1999, w.e.f. 28-2-1999, read as under:

"Provided further that a person who is a non-resident or is from outside India, does not have any office in India, and is liable to pay service tax, may not make an application for registration if such person pays the service tax on taxable service, rendered by him, under rule 6."

[121] Inserted by the Service Tax (Second Amendment) Rules, 1998, w.e.f. 2-12-1998.

[122] Substituted for "concerned Central Excise Officer appointed under rule 3" by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001.

[123] Substituted by the Service Tax (Amendment) Rules, 1998, w.e.f. 16-10-1998.

[124] Substituted for "and the Central Excise Rules, 1944, shall have the meanings assigned to them in that Act and Rules" by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001.

[125] Inserted by the Service Tax (Amendment) Rules, 1998, w.e.f. 16-10-1998.

[126] Inserted by the Service Tax (Amendment) Rules, 2002, w.e.f. 16-8-2002.

[127] Omitted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : - "classification"

[128] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

[4C. Notwithstanding anything contained in sub-rules (4), (4A) and (4B), where the person liable to pay service tax in respect of services provided or to be provided in relation to renting of immovable property, referred to in sub-clause (zzzz) of clause (105) of section 65 of the Act, has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, on account of non-availment of deduction of property tax paid in terms of notification No.24/2007-Service Tax, dated the 22nd May, 2007, from the gross amount charged for renting of the immovable property for the said period at the time of payment of service tax, the assessee may adjust such excess amount paid by him against his service tax liability within one year from the date of payment of such property tax. The details of such adjustment shall be intimated to the Superintendent of Central Excise having jurisdiction over the service provider within a period of fifteen days from the date of such adjustment.]

[129] Inserted by the Service Tax (Third Amendment) Rules, 2001, w.e.f. 13-11-2001. Earlier sub-clause (iii) was omitted by the Service Tax (Second Amendment) Rules, 1999, w.e.f. 1-9-1999.

[130] Words "and insurance auxiliary service by an insurance agent" omitted by the Service Tax (Third Amendment) Rules, 2001, w.e.f. 13-11-2001. Earlier the quoted words were inserted by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001.

[131] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

" [(7B) The person liable to pay service tax in relation to purchase or sale of foreign currency, including money changing, provided by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorized money changer, referred to in sub-clauses (zm) and (zzk) of clause (105) of section 65 [of the Act, namely:

(a) [words "0.12 per] of the gross amount of currency exchanged for an amount upto rupees 100,000, subject to the minimum amount of [rupees 30]; and

(b) rupees [120 and 0.06 per cent.] of the gross amount of currency exchanged for an amount of rupees exceeding rupees 100,000 and upto rupees 10,00,000; and

(c) rupees [660 and 0.12 per cent.] of the gross amount of currency exchanged for an amount of rupees exceeding 10,00,000, subject to maximum amount of rupees [6000]:

Provided that the person providing the service shall exercise such option for a financial year and such option shall not be withdrawn during the remaining part of that financial year.]

shall have the option to pay an amount calculated [at the following rate] towards discharge of his service tax liability instead of paying service tax at the rate specified in section 66 of Chapter V of the Act:"

[132] Inserted by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001.

[133] Substituted by the Service Tax (Amendment) Rules, 1998, w.e.f. 16-10-1998. Earlier, existing clause (d) was amended by the Service Tax (First Amendment) Rules, 1996, w.e.f. 1-11-1996, Service Tax (Second Amendment) Rules, 1997, w.e.f. 15-6-1997, Service Tax (Third Amendent) Rules, 1997, w.e.f. 1-7-1997, Service Tax (Fourth Amendment) Rules, 1997, w.e.f. 7-7-1997, Service Tax (Fifth Amendment) Rules, 1997, w.e.f. 16-7-1997, Service Tax (Sixth Amendment) Rules, 1997, w.e.f. 1-8-1997, Service Tax (Seventh Amendment) Rules, 1997, w.e.f. 1-9-1997 and Service Tax (Eighth Amendment) Rules, 1997, w.e.f. 16-11-1997.

[134] Inserted by the Service Tax (Amendment) Rules, 1998, w.e.f. 16-10-1998.

[135] Substituted by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001. Prior to its substitution, it was amended by the Service Tax (Second Amendment) Rules, 1996, w.e.f. 26-11-1996, read as under :

“(b) "assessment" means assessment of service tax by a Central Excise Officer and shall include reassessment, provisional assessment, best judgment assessment, an order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed ;”

[136] Inserted by the Service Tax (Amendment) Rules, 2003, w.e.f. 14-5-2003.

[137] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : -

" [(7C) The distributor or selling agent, liable to pay service tax for the taxable service of promotion, marketing, organising or in any other manner assisting in organising lottery, referred to in sub-clause (zzzzn) of clause (105) of section 65 of the said Act (hereinafter referred to as the said sub-clause), shall have the option to pay an amount at the rate specified in column (2) of the Table given below, subject to the conditions specified in the corresponding entry in column (3) of the said Table, instead of paying service tax at the rate specified in section 66 of Chapter V of the said Act:"

[138] Inserted by Service Tax (Amendment) Rules, 2007 vide Notification No. 1/2007-ST dt. 01.03.2007 w.e.f. 01.03.2007.

[139] Substituted by the Service Tax (Second Amendment) Rules, 2012 vide Notification No. 36/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 for the following : - "service under the said sub-clause"

[140] Inserted by Service Tax (Third Amendment) Rules, 2007 vide Notification No. 20/2007-ST dt. 12.05.2007.

[141] Inserted by the Service Tax (Third Amendment) Rules 2012 vide Notification No. 46/2012 dated 07.08.2012.

[142] Inserted by the Service Tax (Amendment) Rules, 2008 Notification No : 4/2008 Dated 01.03.2008.

[143] Substituted for "Collector" by the Service Tax (Amendment) Rules, 1995, w.e.f. 28-6-1995.

[144] Substituted for "Collector" by the Service Tax (Amendment) Rules, 1995, w.e.f. 28-6-1995.

[145] Substituted by the Service Tax (Second Amendment) Rules, 1996, w.e.f. 26-11-1996. Prior to its substitution, rule 9 was amended by the Service Tax (Amendment) Rules, 1995, w.e.f. 28-6-1995.

[146] Substituted by the Service Tax (Amendment) Rules, 2001, w.e.f. 16-7-2001. Prior to its substitution, it read as under :

"(2) An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise, (one of which shall be a certified copy) and a copy of the order passed by the Central Board of Excise and Customs directing the Central Excise Officer to apply to the Appellate Tribunal or copy of orders of the Commissioner of Central Excise (Appeals) (one of which shall be a certified copy), and the order of Commissioner of Central Excise directing the Central Excise Officer to apply to the Appellate Tribunal, as the case may be; and"

[147] Inserted by Service Tax (Fifth Amendment) Rules, 2006 vide Notification No. 28/2006 dt. 30.09.2006.

[148] Substituted by the Service Tax (Fifth Amendment) Rules, 2012 vide Notification No. 48/2012-Service Tax dated 30.11.2012 for the following : -

S. No.	Description of service	Relevant clause of section 65 of the Finance Act, 1994, to be indicated, if possible
(1)	(2)	(3)

[150] Substituted by Notification No. 31/2005 dated 20.10.2005.

[151] Omitted by Notification No. 1/2007-ST dated 01.03.2007 w.e.f. 01.03.2007.

[152] Inserted by the Service Tax (Fifth Amendment) Rules, 2012 vide Notification No. 48/2012-Service Tax dated 30.11.2012 for the following : -

[153] Substituted by Notification No. 31/2005 dated 20.10.2005.

[154] Inserted by Notification No 1/2007-ST dated 01.03.2007.

[155] Substituted by the Service Tax (Amendment) Rules, 2009 vide Notification No. 10/2009-ST dated 17.03.2009.

[156] Inserted by the Service Tax (Fifth Amendment) Rules, 2011 vide Notification No. 48/2011-ST dated 19.10.2011.

[157] Attach separate sheet for each month.

[158] "@5%" omitted by the Service Tax (Amendment) Rules, 2003, w.e.f. 14-5-2003.

[159] for goods transport operator service, the relevant period is from 16-11-1997 to 2-6-1998; and for clearing and forwarding agents, the relevant period is from 16-7-1997 to 16-10-1998.

[160] for goods transport operator service, the relevant period is from 16-11-1997 to 2-6-1998; and for clearing and forwarding agents, the relevant period is from 16-7-1997 to 16-10-1998.

[161] Inserted by the Service Tax (Amendment) Rules, 2003, w.e.f. 14-5-2003.

1. [162] Substituted by the Service Tax (Second Amendment) Rules, 2013 w.e.f. 01.06.2013 vide Notification No. 05/2013-Service Tax

[163] Substituted by the Service Tax (Second Amendment) Rules, 2013 w.e.f. 01.06.2013 vide Notification No. 05/2013-Service Tax

[164] Substituted by the Service Tax (Second Amendment) Rules, 2013 w.e.f. 01.06.2013 vide Notification No. 05/2013-Service Tax

SERVICE TAX RULES, 1994

SERVICE TAX RULES, 1994

Notification No. 2/94-Service Tax, dated 28-6-1994 –

1. Short title and commencement.--

2. Definitions.--

3. Appointment of officers.--

4. 9[Registration.--

[51][4A. Taxable Taxable service to be provided or credit to be distributed on invoice, bill or challan.--

[74][4B. Issue of consignment note.--

5. Records.--

[85][5A. Access to a registered premises.--

6. [90][Payment of service tax.--

[130] [6A. Export of services.--

7. [132][Returns.--

7A. [136][Returns in case of taxable service provided by goods transport operators and clearing and forwarding agents.--

[138][7B. Revision of Return.--

[140][7C. Amount to be paid for delay in furnishing the prescribed return.-

8. Form of appeals to [143][Commissioner] of Central Excise (Appeals).--

9. [145]Form of appeals to Appellate Tribunal.--

[147][10. Procedure and facilities for large taxpayer.-

Self Assessment Memorandum

Notification No. 2/94-Service Tax, dated 28-6-1994
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