| REGISTRATION |
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Is there any prescribed Time Limit for Filing application for Registration? |
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Application for registration of Service Tax should be made within 30 days from the date on which a service becomes taxable, or from the date of commencement of business for providing taxable service. : [Form no. ST-1] |
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Application for Service Tax Registration by- (i) Input service distributor; (ii) Service provider whose aggregate taxable value of service exceeds Rs 9 Lakh should be made (i) Within 30 days from the date of commencement of business or 30 days from 16-06-2005, whichever is later (ii) Within 30 days of exceeding the aggregate value of taxable service of Rs 9 Lakh. : [Form no. ST-1]
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[Please Refer: Section 69, Finance Act 1994; Rule 4, Service Tax Rules, 1994.] |
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When shall the Certificate of Registration be granted? |
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Certificate of Registration shall be granted within 7 days of making the application for registration; otherwise, it will be deemed to have been granted. [Form no. ST-2] |
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[Please Refer: Section 69, Finance Act 1994; Rule 4, Service Tax Rules, 1994.]
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Is it obligatory to notify any change in Certificate of Registration? |
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It is obligatory on the part of the assessee to notify the change in Registration Certificate in writing to the department within 30 days of such change.
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[Please Refer: Rule 4(5A), Service Tax Rules, 1994.]
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Under what circumstances the Certificate of Registration, can be surrendered? |
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On cessation of provision of taxable services, Certificate of Registration should be immediately surrendered.
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Non-surrender of Registration Certificate does not attract any penal action. But, advisable to surrender the same, as till assessee is registered, he/she is mandatorily required to file the return. Failure of which attracts penal provision.
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[Please Refer: Rule 4(7), Service Tax Rules, 1994.]
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| PAYMENT |
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When Service Tax is required to be paid? Are there any specific dates?
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In case of Individuals, Proprietary Firms & Partnership Firms Service Tax is to required to be paid by the 5th Day from the end of the quarter
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In case of other assessees (Company, Society, Trust, etc.) Service Tax is to be paid by the 5th Day from the end of the month.
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For the value received in the month of March or quarter ending on March the Service Tax has to be paid by the 31st day of March.
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[Please Refer: Section 68(2), Finance Act, 1994; Rule 6, Service Tax Rules 1994.]
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In case collected in excess, what is the time limit for depositing the Service Tax so collected?
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Service Tax should be immediately deposited if collected from any person in excess, whether it was required or not required to be collected
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[Please Refer: Section 73A(1)&(2), Finance Act 1994.]
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| RETURN |
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When is Return of Service Tax required to be filed?
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Return of Service Tax is to be submitted half-yearly along with the copies of monthly / quarterly tax paid challans
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It is to be submitted within 25 days of the end of each half year i.e. by 25th April (in case half year ending on 31st March) and by 25th October (in case half year ending on 30th September)
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[Please Refer: Section 70, Finance Act 1994; Rule 7 Service Tax Rules, 1994.]
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When application for E-filing of return shall be made?
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Application for e-filing of Service Tax return can be made at least one month in advance before the due date of filing of return.
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When return of CENVAT is to be filed by Output Service Provider?
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Return is to be submitted by output service provider who avails CENVAT credit by the end of the month following the particular quarter or half year in Form ST-3.
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[Please Refer : Rule 9(9) of the CENVAT Credit Rules, 2004]
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When return should be submitted by Input Service distributor?
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Return to be submitted by input service distributor giving details of credit received and distributed during the said half year by the end of the month following the particular half year in Form No. ST-3. i.e. by 30th April (in case half year ending on 31st March) and by 31st October (in case half year ending on 30th September)
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[Please Refer: Rule 9(10), CENVAT Credit Rules, 2004.]
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Can we File a revise Return? What is the time limit for the same ?
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Return of Service Tax or / and Return of CENVAT credit can be revised whenever required in Form No. ST-3.
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Service Tax return can be revised - within 90 days from the date of filing of the original return.
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CENVAT credit return can be revised - within 60 days from the date of filing of the original return.
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In case of E filing, it can be revised only once.
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[Please Refer: Rule 7B, Service Tax Rules, 1994; Rule 9(11), CENVAT Credit Rules, 2004.]
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When can Memorandum of Provisional Assessment be filed?
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Memorandum of provisional payment of Service Tax based on provisional assessment along with Form ST-3 can be filed half-yearly in Form ST-3A
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It is to be prepared on Monthly / Quarterly basis indicating the difference in tax collected and tax paid and submitted along with Form ST-3
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[Please Refer: Rule 6(4) and 6(5), Service Tax Rules, 1994.]
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REFUND AND REBATE
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When application for refund of Service Tax can be made?
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Application for refund of Service Tax by the person who has borne incidence of tax within 6 months after public notice by the Government.
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[Please Refer: Section 73A(6), Finance Act 1994.]
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Application for refund of Service Tax under Section 11B of Central Excise Act 1944 can be made within one year from the relevant date in Form R
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[Please Refer: Section 11B, Central Excise Act, 1944.]
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When can application for refund of CENVAT Credit be made?
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Application for refund of CENVAT Credit can be made with respect to the services exported without payment of Service Tax within one year from the relevant date in Form – A.
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The claims for such refund are submitted not more than once for any quarter in a calendar year
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[Please Refer: Rule 5 of the CENVAT Credit Rules, 2004.]
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When can application for filing claim of rebate of Service Tax and Cess paid be made?
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Application for filing a claim of rebate of Service Tax and cess paid on taxable services exported can be made within one year from the relevant date in Form No. ASTR-1.
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[Please Refer: Rule 5, Export of Service Rules, 2005]
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When can application for filing claim of rebate of duty paid on inputs be made?
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Application for filing a claim of rebate of duty paid on inputs, Service Tax and cess paid on input services can be made within one year from the relevant date in Form No. ASTR-2.
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[Please Refer: Rule 5, Export of Service Rules, 2005]
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ORDER AND APPEAL
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When can Assessment Order be modified?
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Rectification of mistake in the assessment order which is apparent from the record, can be done by the Central Excise Officer, either suo motu or when brought to his notice by the assessee or Commissioner or Commissioner (Appeals).
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It can be rectified / amended within 2 years from the date of the order sought to be rectified was passed by the Central Excise Officer.
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[Please Refer: Section 74, Finance Act, 2004]
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When can Order-in-Original be revised?
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Revision of order-in-original can be done by the Commissioner of Central Excise suo motu within 2 years from the date of the order.
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[Please Refer: Section 84, Finance Act, 2004]
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When can an assessee, file an appeal before Commissioner (Appeals)?
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Appeal to the Commissioner (Appeal) against any decision or order of adjudicating authority subordinate to Commissioner.
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Appeal is to be filed within 3 months of the receipt of the order sought to be appealed against in Form ST-4.
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[Please Refer: Section 85(1), Finance Act 1994; Rule 8, Service Tax Rules, 1994.]
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Is there any time limit prescribed for passing of order by Commissioner (Appeals)?
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There is no time limit prescribed for Passing of Appellate Order by the Commissioner (Appeal) in respect to an appeal filed by the assessee under Section 85(1)
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[Please Refer: Section 85(4), Finance Act 1994.]
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When can an assessee, file an appeal before Appellate Tribunal?
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Appeal by the assessee to the Appellate Tribunal (CESTAT) against the order of Commissioner under Section 73, 83A or 84; and against the order of Commissioner (Appeals) under Section 85 can be filed within 3 months of the receipt of the order sought to be appealed against in Form No. ST-5.
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[Please Refer: Section 86(1), Finance Act 1994; Rule 9, Service Tax Rules, 1994.]
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When can Committee of Commissioners, file an appeal before Appellate Tribunal?
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Appeal by the Committee of Commissioner can be filed on the direction of Board to the Appellate Tribunal (CESTAT) against the order of Commissioner under Section 73, 83A or 84; within 3 months of the receipt of the order sought to be appealed against in Form No. ST-7.
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[Please Refer: Section 86(2), Finance Act 1994; Rule 9, Service Tax Rules, 1994.]
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The Committee of Commissioners may, if it objects to any order passed by the Commissioner (Appeals) under section 85, direct any Central Excise Officer to appeal on his behalf to the Appellate Tribunal against the order within 3 months of the receipt of the order sought to be appealed against in Form No. ST-7
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[Please Refer: Section 86(2A), Finance Act 1994; Rule 9, Service Tax Rules, 1994.]
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When can Memorandum of Cross Objections be filed?
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Memorandum of Cross Objections can be filed by the other party who has not filed the appeal, within 45 days from the date of receipt of the notice from the Appellate Tribunal, in Form no. ST-6
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[Please Refer: Section 86(4), Finance Act 1994; Rule 9, Service Tax Rules, 1994.]
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Is there any time limit prescribed for passing of order by Appellate Tribunal?
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There is no time limit prescribed for Passing of Appellate Order by the Appellate Tribunal (CESTAT) in respect to an appeal filed under Section 86.
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[Please Refer: Section 86, Finance Act 1994.]
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ADVANCE RULING
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When can application for Advance Ruling (Service Tax) be made?
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Application for Advance Ruling can be made, whenever required. Generally it is sought before providing Taxable Service. Application is to be made in Form AAR(ST)
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[Please Refer: Rule 3, Service Tax (Advance Rulings) Rules, 2003]
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When can application for Advance Ruling (Service Tax) be withdrawn by applicant?
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Withdrawal of the Application for Advance Ruling by the Applicant can be made within 30 days of the date of the application and thereafter, only with the leave of the Authority.
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[Please Refer: Section 96C, Finance Act 2004.]
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When Advance Ruling (Service Tax) is pronounced?
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The Authority shall pronounce its advance ruling in writing within ninety days of the receipt of application.
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[Please Refer: Section 96D, Finance Act 2004.]
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