Service Tax Charges

Service tax is charged on the taxable amount of services rendered by the service provider. At present the Central Government has recognised 119 services along with their accounting heads as taxable inIndia. Usually the service tax that the service providers have to pay is recovered from the receivers of the service. Some of the important provisions in relation to Service Tax Laws are provided below:

What is the procedure of Registration & when it is required to get registered?

When the total amount of taxable service in a year exceeds Rs.9lakhs, registration with the Service Tax office or the Central Excise office is required, making an application in Form ST – 1(in duplicate) within 30 days from the date of notification of taxable service. Department is required to issue the registration certificate within 7 days of the receipt of the application in Form ST – 2. In case of failure to issue the certificate, the registration is deemed to have been granted and the assessee can carry out his activities.

When is service tax required to be paid?

Service Tax is to be paid on accrual basis, that is,it is to be paid irrespective of the fact whether the payment of service is received or not. However professionals are entitled to pay tax on receipt basis.

In case the assessee is an individual or a proprietary or partnership firm, the Service tax is to be paid on quarterly basis. In other cases, the tax is payable on monthly basis. The payment is to be made by the 5^th day of the month following the quarter or month, as the case may be. Except for the quarter ending March, it is required to be paid latest by 31st March of that quarter itself. Payment is to be made using the G.A.R 7 form.

What are the compliances under the service tax laws?

• Service Tax return is to be submitted on half yearly basis in form ST-3/ ST-3A (in triplicate) along with a copy of the form GAR-7.
• Due date of filling return is on half yearly basis for all assessees:

• for April to Sept – 25^th Oct
• for Oct to Mar – 25^th April

• Having a PAN is essential for successful registration and for payment of service tax within the due date.
• If a person fails to furnish in due time the return which he is required to furnish then he shall be liable to penalty which may extend to an amount not exceeding one thousand rupees.

Taxmantra.com will assist you in all Business Maintenance issues including your service tax issues, such as levy of services, taxability, filing of returns and in any other service tax related queries.

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Service Tax Registration In India

Every service provider becomes eligible for registration when the total amount of taxable service in a year exceeds Rs.9lakhs.

When to apply for registration

• Registration with the Service Tax office or the Central Excise office is required, making an application in Form ST – 1(in duplicate) within 30 days from the date of notification of taxable service.
• If a registered assessee branches out into a new service, they have to register again, unless the new service is exempted from Service Tax laws.
• If a registered assessee ceases to carry on the activity for which he is registered, then he should surrender his registration certificate to the Central Excise authorities.

Documents required for registration

• Copy of PAN Card
• Proof of residence
• Constitution of applicant
• Address proof of the premises being registered
• Residential address of proprietor /partners in the firm along with address proof and stamp size photograph;
• Copy of partnership deed or memorandum of association; and
• Copy of power of attorney authorizing any of the partners/employees of the firm to sign deal and comply with the matters relating to Service Tax.

This list is not exhaustive in nature and it includes other documents which varies with entity applying for registration.

Procedure of registration
Application for registration can be made online. In such a case, registration number is obtained immediately online. As stated above, application should be made in Form ST– 1 and all the necessary documents are to be submitted to obtain the registration certificate. Department is required to issue the registration certificate within 7 days of the receipt of the application in Form ST – 2. In case of failure to issue the certificate, the registration is deemed to have been granted and the assessee can carry out his activities.
Penalty for late registration

If there is delay in registration, then penalty upto Rs.10000 or Rs.200 per day of delay (whichever is higher) can be imposed by the department. However if the assessee proves that there was a reasonable cause for the delay, the penalty can be waived.

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Steps Online registeration under Service Tax (ACES.co.in)

Service tax registration is no more a cumbersome process for any assessee who wants to register in Service Tax. Nowadays, online filing and registration techniques have been introduced with the advancement in technology.
To reduce the tension of assessee regarding registration formalities Tax Mantra had tried to give you step by step assistance in regard to registration procedures.
For registration the assessee has to make an application in Form ST- 1 to the Superintendant of Central Excise in duplicate. Such application can be filed online on www.aces.gov.in .
 For this the following steps are to be undertaken –

• First log on to the site aces.gov.in and select the ‘Service Tax’ option which is on the left side of the screen.
• Click on ‘New Users to Click here to register with ACES’ option. After clicking the assessee will be required to give some basic details as required and e-mail ID. The password for such registration will be sent to this mail ID.
• On submission of form the password will sent to the mail ID above and the user can then login to ACES (Automation of Central Excise & Service Tax) with such password. The password does not imply that registration formalities are over.
•  For an existing assessee – he/ she shall fill in the “Declaration Form for ACES” (in Appendix I) and submit it to the respective Commissionerate. The assessee will then receive a user ID and password at the mail ID specified in such form to activate his registration number in ACES. An existing assessee is not required to fill Form ST-1 again in ACES.
• For a new assessee – He/ she shall register with ACES with the ID and password that is sent as mentioned in above point and select the option “REG” and “Fill ST-1”.
• The form shall be filed online once all required details are filled in and shall be submitted online on its own.
• Take a print of the form submitted online. And along with this the following documents should be submitted to the department at the concerned Commissionerate.

Documents needs to be submit are –
1.      Self certified copy of PAN (where allotment is pending, copy of application for PAN may be given)
2.      Copy of MOA/AOA in case of Companies
3.      Copy of Board Resolution in case of Companies
4.      Copy of Lease deed/Rental agreement of the premises
5.      A brief technical write up on the services provided
6.      Registration Certificate of Partnership Firm
7.      Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file the application.

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Online Service Tax filing Login Page

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For your any help

	In case of any difficulty in accessing or using the ACES Application, assessee can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up national toll-free number 1800 425 4251 on any working day from Monday to Friday between 9 AM and 7 PM.
	Dealer Return - Instructions to mention IEC code in return click here
	New Assessee - Procedure for registration with ACES click here
	Existing Assessee - Procedure for Registration with ACES using TPIN link click here
	Account Blocked - Procedure To Reset Password click here
	Learning Management Software (LMS)
	- Central Excise(Registration, Returns, Claims and Intimations, Exports, Provisional Assessment, Refunds, Dispute Resolution)
	- Service Tax(Registration, Returns, Provisional Assessment, Refunds, Dispute Resolution) Downloadable version of Learning Management Software (LMS) is available in the Download section of ACES Homepage.
	Learning Management Software (LMS) for CFC
	Click on the below hyperlink to download Learning Management Software (LMS) for CFC, a self learning training software.
	- CFC
	User Manuals:
	- Central Excise (Registration, Returns, Claims & Intimations)
	- Service Tax (Registration, Returns)
	Frequently Asked Questions (General, Registration, Returns)
	Convenience @ACES
	- ACES Brochure
	- Power Point Presentation on ACES for Assesses
	For any further information or clarification, please contact your jurisdictional Central Excise or Service Tax Range Superintendent or the Client Executive, if you are an LTU.

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User Manual

go to this link:

ACES User Manual Download

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SERVICE TAX Filing ST-3 Help

Hello Today I am filing online service tax return, which is ST-3 and found very eaisy, i would like to share with you you people out there can find of intesrt and helpful.

Shivshankar Shah

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