Service tax department has changed the service tax form ST-3 for quartely returns. This form is new and this is the guide to how to fill the new st3 form of service tax. Service tax department issued a new notification no. 1/2013 dated 22- February 2013 regarding change in st 3 form of service tax.
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Column No. in Form ST-3
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Instructions
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A2
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STC No. is 15 digit PAN based service tax
code number issued to assessee in the FORM ST-2 (Certificate of
Registration issued by the Department).
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A3
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Name of the assessee should be filled as
mentioned in FORM ST-2 (Certificate of Registration issued by the
Department).
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A5
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The relevant period for which return is being filed
is to be selected.
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A9 & A10
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Though with effect from 1st July
2012, classification of services has been dispensed with, theassessee is
required to mention the names of taxable service(s) as per ANNEXURE enclosed
with this return.
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A11.1 & A11.2
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If assessee has availed benefit of any
exemption notification, the notification number and Serial number (in the
notification), if any, against which such exemption has been availed, has to
be entered
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A12.1 & A12.2
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If assessee has availed abatement from the
value of services, he has to furnish the notification number and Serial
number (in the notification), if any, against which such abatement
has been availed.
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B
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(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;
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(ii) The recipient of service liable to
pay service tax should indicate the amount paid by him to service provider.
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B1.1
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Gross amount for
which bills/invoices/challans are issued against taxable
service provided or agreed to be provided or received/agreed to be received
(in case of service receiver), which
are taxable on accrual basis, as per the Point of Taxation Rules is to be
mentioned in this column
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(A)
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it includes,-
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(a) amount charged
towards exported service,
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(b) amount charged
towards exempted service (other than export of service),
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(c) amount charged
as a pure agent, and
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(d) amount includible in terms
of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules,
2006
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(B)
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it excludes
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(a) amount received in advance i.e. before provision of services for which
bills or invoices or challans or any other documents may not have
been issued, because it has to be shown in column B1.2;
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(b) amount taxable on receipt basis, which is applicable to
individuals and partnership firms whose aggregate value of taxable services
during previous financial year was less than or equal to rupees fifty lakh
and he opts to pay tax at the time when payment is received by him in respect
of taxable value of rupees fifty lakh in the financial year to which return
relates as per third proviso to Rule 6(1) of Service Tax Rules, 1994,
for which bills or invoices or challans or any other documents may
not have been issued, because it has to be shown in column B1.3;
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(c) Amount taxable for the services
provided for which bills or invoices or challans or any other
documents may not have been issued, (this amount has to be entered in column
B1.4.)
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(d) Service tax;
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(e) Education cess; and
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(f) Secondary and higher education
cess
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B1.2
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Gross amount received (or paid in case of service receiver) in advance is the
total amount received (or paid in case of service receiver) for the
particular taxable service beforeprovision of service (including any
amount received for continuous service), and
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(A)
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it includes,-
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(a) amount received
towards exported service,
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(b) amount received towards
exempted service (other than export of service),
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(c) amount received
as pure agent, and
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(d) amount received which is
liable to be included in the value in terms of Rules 5(1) & 6(1) of the
Service Tax (Determination of Value) Rules, 2006
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(e) Amount paid for
services received from Non-Taxable territory – Imports or other than Imports
under column Nos. B2.5 and B2.6.
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(B)
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it excludes
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(a) Service tax,
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(b) Education cess,
and
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(c) Secondary and
higher education cess
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B1.3
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This is applicable to individuals and partnership
firms whose aggregate value of taxable services during previous financial
year is less than or equal to rupees fifty lakh and he opts to pay tax at the
time when payment is received by him in respect of taxable value of rupees
fifty lakh in the financial year to which return relates.
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B1.5 & B2.4
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(i) The value of consideration
charged (or paid in case of service receiver), other than money, is to be
estimated in equivalent money value of such consideration in terms of the
Service Tax (Determination of Value) Rules, 2006
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(ii) ‘Consideration’ includes
any amount that is payable for the taxable services provided or to be
provided, as defined in Explanation to Section 67 of the Act.
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B1.6, B2.5, B2.6 & B2.7
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In case of some services, as
notified under Notification No. 30/2012-ST, dated 20th June,
2012 (as amended), the liability to pay service tax has been placed on the
recipient of service in terms of sub-section (2) of section 68 of the Finance
Act, 1994 read with rule 2(1)(d)(i) of the Service Tax Rules, 1994. In
respect of such services, the amount on which service tax is payable has to
be shown as calculated in terms of Rule 7 of Point of Taxation Rules, 2011.
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B1.8
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With effect from 01.07.2012,
exports of services are not to be taxed under service tax, as per Place of
Provision of Services Rules, 2012. If the assessee has included the
amount of export of service in column B1.1, he has to fill up said amount in
column B1.7 also for claiming deduction of said amount from the gross amount.
However, there may be cases where ST-3 return for the period prior to
01.07.2012 is to be filed by service providers or recipient of service, as
the case may be. They are also required to fill up this column for furnishing
the amount charged against the export of services made before 01.07.2012.
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B1.9
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‘Exempted Service’ refers to
the taxable service which is exempt, for the time being, from payment of
service tax under a notification, other than by way of abatement.
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B1.10
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‘Pure Agent’ has been defined
in Explanation 1 to Rule 5 of the Service Tax (Determination of Value) Rules,
2006
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B1.11
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‘Abatement’ refers to the part of value of taxable
service which is not includible in the taxable value for payment of service
tax through notification
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B1.12
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Any deductions, which is not mentioned in any other
clause, from gross value of taxable service has to be provided (For example,
deduction of property tax paid in respect of the taxable service of renting
of an immovable property in terms of Rule 6(4C) of Service Tax Rules, 1994
read with Notification No. 29/2012-ST, dated 20th June,
2012).
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B1.15 & B2.15
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If an assessee is paying tax at the rate
of 12% or other than 12%, then he has to mention the details of taxable value
in this column by entering the tax rate applicable to him. This is also
applicable to the assessees who want to file their return pertaining to the
period prior to 01.04.2012 when tax rate was 10%, 8% or 5%, as the case may
be. This can be done by inserting additional rows for such entries.
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B1.16 & B2.16
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As per Rule 6 of the Service Tax Rules, 1994, the
service Providers/Recipients in respect of services of ‘Booking of tickets
for Air Travel provided by Air Travel Agents’; ‘Insurer carrying on life
insurance business’; ‘Purchase or sale of foreign currency including money
changing’; and ‘Distributors and selling agents or persons assisting in
organizing lottery’ have been given option to pay service tax at either
specific rate or a combination of specific and ad valorem rate. Such
assessees have to mention the details of such taxable value in these columns
by selecting the appropriate tax rate(s) as applicable to them.
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B1.18 & B2.18
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Deduction of R& D cess paid, if applicable, from
tax payable can be shown here separately for the relevant services, such as
the service of import of technology, applicable.
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B2.5 & B2.6
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Amount paid for services received from non
taxable territory is be entered in this column. This
includes value of import of services. Two separate rows have been provided to
enter the
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B2.5 - Amount charged for services received from
Non-Taxable territory – Imports and;
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B2.6 - Amount charged for services received from
Non-Taxable territory – Other than Imports
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D3, E3 & F3
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If any amount has been paid in advance as service
tax in terms of rule 6(1A) of Service Tax Rules, 1994 and
the assessee has adjusted that amount against his service tax
liability, such adjustment has to be shown here.
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D4, E4 & F4
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Rule 6 (3) of Service Tax Rules, 1994 allows
adjustment of service tax amount which was paid earlier in respect of taxable
service not provided wholly or partially by the service provider or where the
amount of invoice is re-negotiated. Such adjustment is to be shown here.
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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 the person from whom the advance was received. He can,
in this case, adjust the amount ofRs 120/- for any of his future
liability of service tax.
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D5, E5 & F5
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Rule 6 (4A) of Service Tax Rules, 1994 allows
adjustment of service tax amount paid in preceding months or
quarter, which is in excess of the service tax liability for
such month or quarter. Such adjustment is to be shown here.
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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.
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D6, E6 & F6
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Rule 6 (4C) of Service Tax Rules, 1994 allows
adjustment of service tax amount paid in preceding months or quarter, which
is in excess of the amount required to be paid towards service tax liability
for such month or quarter on account of non-availment of deduction of
property tax paid in terms of Notification No. 29/2012-ST, dated 20th June,
2012 from the gross amount of rent charged for the immovable property. Such
adjustment is to be shown here.
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D7, E7 & F7
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Some department of Central
Government collect service tax for the services provided/received by them and
the payment of said tax to the Union of India is made through book adjustment
or book transfer. Such book adjustment or transfer in the case of specified
Government departments is to be shown here.
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G1 to G6
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Arrears of revenue includes,-
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(a) amount that was
payable earlier but not paid;
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(b) amount pending recovery on finalization of adjudication or
appellant stage, as the case may be;
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(c) amount pending
in appeals without having any stay for recovery; or
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(d) amount arising
on finalization of provisional assessment etc.
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G7
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Any amount collected in excess
of the service tax assessed or determined and paid on any taxable service
from the recipient of taxable service in any manner, has to be
paid to the credit of the Central Government as per the provisions of section
73A of the Finance Act, 1994. Assessee may furnish such amount
here.
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G10
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Amount of late fee paid for any delayed filing of
return has to be entered here as prescribed under Rule 7C of Service Tax
Rules, 1994
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G11
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Any other amount paid may be specified. (It may
include amount paid in terms of any adjudication order, any appellate order,
etc.)
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H2
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Against source documents,
following details may be furnished,-
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(i) For adjustment
under rule 6(3) of Service Tax Rules, 1994, furnish details of earlier
return, from where excess amount is derived
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(ii) For adjustment under rule
6(4A), furnish details of acknowledgement No. of intimation to Superintendent
as required to be furnished in the rules;
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(iii) For arrears, interest
and penalty, the source document/period is as follows,-
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(a) in case these are
paid suomoto by the assessee, the period for which such
amount is paid may be furnished
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(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.;
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(iv) For adjustment
of excess amount of service tax paid on the service of ‘Renting of Immovable
Property’ in case the taxpayer has not availed the deduction of property tax
paid in terms of Rule 6(4C) of the Service Tax Rules, 1994 read with
Notification No. 29/2012-ST, dated 20th June, 2012 and he opts
to avail such deduction against his service tax liability within 1 year from
the date of payment of such property tax, the source document is original
receipt issued by the concerned department of State Government showing the
payment of such property tax.
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I3.1.2
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(i) The terms “ input”, “capital goods”, “input
services” and “ input service distributor” may be understood as defined in
the CENVAT Credit Rules, 2004;
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(ii) Against S. No. I3.1.2.1, I3.1.2.2 &I3.1.2.3,
the details of CENVAT credit availed on input/ input services/ capital goods,
received directly by the assessee, are to be shown. In other words,
these figures would not include the service tax credit received from
input service distributor (i.e., office of the 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 Rule 7 of CENVAT Credit Rules, 2004).
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(iii) Against S. No. I3.1.2.4, furnish the details
of service tax credit as received from ‘input service distributor’.
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(iv) Against S. No. I3.1.2.5, details have to be
filled only by Large Taxpayer Unit who has opted to operate as LTU.
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I3.1.3.4
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This has to be filled only by
the assessees who are engaged in both, providing taxable service as well as
manufacturing and clearance of excisable goods. This entry would also include
excise duty paid on capital goods and inputs removed as waste and scrap, in
terms of rule 3(5A) of CCR, 2004
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I3.1.3.7
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If the assessee has
utilised CENVAT credit for making any payment, adjustment or reversal such as
in the case of write off of value of inputs or capital goods as per rule
3(5B) of CCR, 2004; reversal of CENVAT credit on the inputs used in the manufacture
of goods which have been ordered to be remitted as per rule 3(5C) of CCR,
2004; the payment of arrears of revenue etc., such details may be mentioned
here.
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I3.3 & J3
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Details of credit taken
and utilised in respect of Secondary and Higher Education cess has to be
shown separately in these columns
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J
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This information has to be
furnished by an input service distributor only.
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J1.4, J2.4 & J3.4
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This information has to be
furnished by an input service distributor who has availed CENVAT credit of
the service tax paid on the services used in a unit which is exclusively
engaged in manufacturing of exempted excisable goods or providing exempted
services, as such credit is not liable to be distributed in terms of Rule
7(b) of the CENVAT Credit Rules, 2004
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