Service Tax Return Filing

Service tax is an indirect tax levied on the services provided by a service provider in India to the servicer receiver. This tax is based on Value Added Concept and Service provider is liable to pay tax only on the value-added amount. Service tax is paid by the end consumer of the service and the service provider is responsible for collection of remittance from the recipient of the taxable service. At present, Service Tax is levied at 14 % on the value of the taxable service.

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Persons or entities liable to pay service tax and having service tax registration must file service tax returns in Form ST-3 or Form ST-3A. Service tax returns are due half-yearly and which is compulsory even NIL return must be e filed. Service tax payment must be paid by entity electronically or manually on the respective due date.

Rajput Jain & Associates can help you file e file your service tax return online. Our service tax experts can help you compute your service tax liability, e file the service tax return and keep you in compliance with service tax regulations. Use Remind Due, an online cloud compliance reminder service from Rajput Jain & Associates to get reminders for service tax return and service tax payment due dates.

Use Reminded to know more about your due dates for service tax return filing due date and service tax return payment due date.

Simple Steps to Service Tax Return Filing Process!

Step 1

Rajput Jain & Associates can help your business prepare and file service tax returns on time.

Step 2

RJA Expert will collect the necessary information and documents for preparation of service tax return for your business.

Step 3

Based on the documents and information presented, Rajput Jain & Associates’ service tax expert will prepare your service tax return and send for your approval.

Step 4

Once the service tax return is verified and approved by you, our Service Tax expert will file your service tax return with the service tax department.

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FREQUENTLY ASKED QUESTIONS (FAQ)

  • What is Service Tax?

    Service tax is a tax on services provided in India. Service tax is levied under the Finance Act, 1994 on every service except negative list of services as specified by the Government.

  • Who has to pay Service Tax?

    Since service tax is an indirect tax, it is paid by the final consumer. A person, providing services, has to levy service tax on the amount of service charge. Also, small scale service providers who provide less than Rs.10 lakhs of taxable service a year is exempt from service tax.

  • What is service tax registration?

    Service tax registration is a mandatory registration for service providers who have taxable service of value exceeding Rs.9 lakhs, in the previous financial year. Service tax registration facilitates in the identification of assesse, payment of service tax and filing of service tax returns.

  • Who must obtain service tax registration?

    Any person who has provided taxable service of value exceeding Rs.9 lakhs in the preceding financial year is required to obtain service tax registration. When a person commences a new business, he/she is required to obtain service tax registration within 30 days of commencement, if the business will have taxable service in excess of Rs.9 lakhs.

    Service Tax Highlights

    Small Scale Service Providers

    Small scale service providers who provide taxable services of less than Rs.10 lakhs in a year is wholly exempted from service tax and service tax registration.

    Service Tax Registration

    Service tax registration must be obtained by any person who provided a taxable service of value exceeding Rs.9 lakhs, in the previous financial year. Failure to obtain service tax registration can result in penalty

    Service Tax Return Filing

    Service Tax Return Form ST-3 must be filed twice in a year. Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.

    Service Tax Payments

    Service Tax Payments must be deposited in designated banks quarterly in case of Proprietary Firms or Partnership Firms and monthly in the case of Companies, Trusts, Societies, etc.,

    NO Service Tax on Exports

    For services exported from India, service tax is not applicable. Therefore, exporters of service are not required to pay service tax. However, it is advisable for service exporters to obtain service tax registration.

    Automatic Registration

    In case Form ST-2, Registration of Service Tax is not issued within seven days of filing of Form ST-1 with all the relevant documents, the service tax registration is automatically deemed to be granted.

  • Who is required to File Service Tax Return?

    All persons or entities liable to pay service tax or having service tax registration must file service tax returns. Entities having service tax registration are mandatorily required to file service tax returns, i.e, if a person has ST registration but not having taxable turnover exceeding Rs.10 lacs, then me must have to fill a NIL Return for compliance under the act. Service tax return must now be e filed.According to Rule 7(1) of Service Tax Rules, 1994 every Assesse shall submit Half Yearly Return in Form ST-3.There is a Single Service Tax return for all the taxable Services.

  • What is Due Date for Filing Service Tax Return?

    Every Assessee who has registered for Service Tax and has been assigned a Service Tax Registration number is required to fill a service tax return on half yearly basis. Irrespective of Assessee has provided with taxable services in the period or not, he is required to file for service tax return on or before due date as mentioned below:-

    Period Service Tax Return Due Date
    Apr'14 - Sep'14 25th Oct 2014
    Oct'14 - Mar'15 25th Apr 2015

    Although the service tax return is filed half yearly, payment of service tax received by the Service Provider shall be deposited to the Government on monthly/quarterly basis. The Service tax return is required to filed in "Form ST - 3" or "ST - 3A (for paying ST under Provisional Basis)” as the case may be and shall include the following details:

    • The Value of Taxable Services charged / billed.
    • The Value of Taxable Services realised.
    • The Amount of Service Tax Payable/Paid.
  • What is the penalty for late filing of service tax return?

    Late Fee for Delay in Filling Service Tax Return

    Delay in Filing of Return afar Due Date Late Fees
    Delay of up First 15 Days Attract a penalty of Rs 500
    Delay from 15 - 30 Days Attract a penalty of Rs 1000
    More than 30 Days
    • Rs 1000 + Rs 100 per day beyond 30 days
    • Maximum late Fees payable is Rs 20000
  • How to make service tax payment?

    Service tax payment can be made online through net banking for all assesses having a service tax due of Rs. 1 lakh or more in the preceding financial year. Others can make the payment through cheque or demand draft.

  • What are taxable services?

    All services provided in India are taxable except the negative listed services mentioned in section 66D.

  • What is the rate of Service Tax?

    The effective rate of Service Tax is 14% on the value of the taxable service

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