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Service Tax

Service Tax
Service Tax
Service Code : 20
Service Tax
Our Service Tax preparation services help clients prepare all the required documents to be filled. We also provide guidance to clients for the service tax registration. With our service tax services we make the whole system of service tax of India seem easy for the clients.

Service Tax
  • Registration
  • Deposit of Service Tax
  • Preparation & filing of Returns
Service Tax is tax leviable on services which are covered under the Act and provided by any type of assessee.

Registration

  • Every person liable for paying the service tax shall make an application to the concerned Superintendent of Central Excise in Form ST-1 for registration within a period of thirty days from the date on which a person commences the business of providing a taxable service.
  • The registration 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.
  • 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.
  • 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 Superintendent of Central Excise.
  • The Superintendent of Central Excise shall after due verification of the application form, 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 [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.
  • 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.
  • Where a registered assessee transfers his business to another person, the transferee shall obtain a fresh certificate of registration.
  • Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately to the Superintendent of Central Excise.
Deposit of Service Tax
  • Service Tax shall be deposit within 5 days form the end of the month in which service tax collected by the service provider for the period April to February. And for the month of March the tax so collected shall be deposit before the end of the month.
  • While payment of service tax the assessee can also take the benefit of service tax paid on its input services. The benefit of input service tax paid are to be according to the Cenvat Credit rules framed under the Act.
Preparation & Filing of Returns
  • Every assessee shall submit a half yearly return in From '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.
  • Every assessee shall submit the half yearly return by the 25th of the month following the particular half-year.
  • An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of sixty days from the date of submission of the return.


RSMG & COMPANY
NO-R-23, LGF-5, NEHRU ENCLAVE, KALKAJI, NEAR PUNJAB NATIONAL BANK,New Delhi - 110019, India
Mr. Rohit Singhal (Partner)
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