Service Tax - 7. page

Manner of filing return : 1. Form of return Return/revised return has to be furnished in Form ST-3. 2. Periodicity of filing return Service tax return has to be filed on […]

Returns [Section 70, Rule 7, Rule 7B & Rule 7C of the Service Tax Rules, 1994] : Section 70(1) inter alia provides that every person liable to pay the service tax […]

Interest on delayed payment of service tax [Section 75]: Failure to pay service tax, including a part thereof within the period prescribed, attracts simple interest at a rate not below 10% p.a. […]

ALTERNATIVE RATES FOR PAYMENT OF SERVICE TAX : A. In case of air travel agent [Sub-rule (7)] : Person liable for paying the service tax in relation to the services […]

Provisional payment of service tax: In case the assessee is unable to correctly estimate, at the time of the deposit, the actual amount of service tax for any month or quarter, […]

Adjustment of excess amount paid as service tax in case of renting of immovable property service: In case of renting of immovable property service, a deduction of property taxes paid in respect […]

Adjustment of excess amount paid towards service tax liability [Sub-rules (4A) & (4B) of rule 6]: Where an assessee has paid to the credit of Central Government any amount in excess of […]

Points to be remembered while paying service tax: The following important points should be kept in mind while paying service tax:  Service tax is to be paid on the value of […]

Manner of payment : A. Conventional mode of payment: Where the assessee is allowed to pay service tax by GAR-7 challan (i.e., otherwise than by e-payment), following procedure would be followed: […]

Due date for payment of service tax: Provisions of rule 6(1) inter alia provides as follows: (1) Due date for payment of service tax on the service which is deemed […]