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Returns a service tax assessee has to file: |
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| ST-3 Return – For all the registered assessee, including Input Service Distributors. |
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Procedure for e-filing: |
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File of an application to the jurisdictional Asst./Deputy Commissioner of Service Tax, specifying –
- 15-digit PAN based registration number (STP Code)
- Valid e-mail address - so that the Department can send them their User ID and password to help them file their Return. |
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Log on to the Service Tax e-filing home page by typing the address http://servicetaxefiling.nic.in in the address bar of the browser. |
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Upon entering the Service Tax code, user ID and password, you will be permitted to access the e-filing facility. |
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Follow the instructions given therein for filing the Returns electronically. |
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Due dates to file return: |
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ST-3 Return is required to be filed twice in a financial year – half yearly. Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.
If a person fails to furnish the ST-3 Return within the due date [25th October and 25th April every year] he shall be liable to penalty which may extend to an amount not exceeding one thousand rupees (Section 77 of the Act)
Mandatory Penalty for Late filing of ST-3 Return under Rule 7C of Service Tax Rules, 1994 |
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Service Tax Rates |
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| At present, the rate of Service Tax is 10%, payable on the "gross value of taxable service". In addition to this, Education Cess is payable at the rate of 3% on the Service Tax amount. (2% P.EC & 1% H.EC). The rate of tax may change during Annual Budget by a Finance Act. |
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| Period |
01/07/1994 to 13/05/2003 |
14/05/2003 to 09/09/2004 |
10/09/2004 to 17/04/2006 |
18/04/2006 to 10/05/2007 |
11/05/2007 to 24/02/2009 |
25/02/2009 to till date |
| Tax Rate |
5.00% |
8.00% |
10.00% |
12.00% |
12.00% |
10.00% |
| Ed. Cess Rate |
NIL |
NIL |
2% of the S.T. |
2% of the S.T. |
2% of S.T. + 1% of the S.T.
(Secondary & Higher Education Cess)
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2% of S.T. + 1% of the S.T.
(Secondary & Higher Education Cess) |
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Fine / Penalty of late submission of return : |
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| Period of Delay from the prescribed date |
Amount of Penalty |
Maximum Penalty |
| 15 days from the due date |
Rs. 500/- |
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| Beyond 15 days but upto 30 days from the due date |
Rs. 1,000/- |
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| Beyond 30 days from the due date |
Rs. 1,000/- Plus Rs. 100/- per day from the 31st day till the date of furnishing the said return. |
Rs. 2,000/- |
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Statutes governing the taxation relating to Service Tax: |
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| The Statutes governing the levy of Service Tax are as follows: |
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The Finance Act, 1994 - Chapter V - Section 64 to 96 I. (referred to as ‘Act’ in this book) This chapter extends to the whole of India except the State of Jammu and Kashmir. |
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The Finance Act, 2004 Chapter VI - for levy of Education Cess @ 2% on the Service Tax. |
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The Service Tax Rules, 1994. (Referred to as ‘Rules’ or STR, 1994 in this book) |
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The CENVAT Credit Rules, 2004. |
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The Export of Service Rules, 2005 |
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The Service Tax (Registration of Special categories of persons) Rules, 2005. |
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The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (with effect from 19th April, 2006) – Notification No. 11/2006-ST dated 19.4.2006. |
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The Service Tax (Determination of Value) Rules, 2006 (with effect from 19th April 2006) – Notification No. 12/2006-ST dated 19.4.2006. |
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Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007-
Notification No. 32/2007-Service Tax dated 22nd May, 2007. |
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In addition to the above, certain provisions of the Central Excise Act, 1944 are also made applicable for Service Tax matters (Section 83 of the Finance Act, 1994). |
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