[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 28 September, 2016
6 Asvina, 1938 Saka
Notification No. 43 /2016-Service Tax
G.S.R..... (E). - In exercise of the powers conferred by sub-section (1) read with sub-
section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby
makes the following rules further to amend the Service Tax Rules, 1994,namely:-
1. (1) These rules may be called the Service Tax (Third Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, in Form ST- 3,-
(i) in Part-A, in the Table, in A8,-
(a) in serial number A 8.1, for the words “Individual/Proprietary”, the words
“Individual/Proprietary/ One Person Company” shall be substituted;
(b) in serial number A 8.2, for the words “Limited Liability Partnership”, the words
“Partnership/Limited Liability Partnership” shall be substituted;
(ii) in Part -B,-
(a) in the Table “B1 FOR SERVICE PROVIDER”, after serial number B1.24 and the
entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
“B1.25 Krishi Kalyan Cess payable
based on entries in serial number
B1.15
B1.26
Krishi Kalyan Cess payable
based on entries in serial number
B1.16
B1.27 Total Krishi Kalyan Cess
payable B1.27=B1.25+B1.26”;
(b) in the Table “B2 FOR SERVICE RECEIVER”, after serial number B2.24 and the
entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
“B2.25 Krishi Kalyan Cess payable
based on entries in serial number
B2.15
B2.26
Krishi Kalyan Cess payable
based on entries in serial number
B2.16
B2.27 Total Krishi Kalyan Cess
payable B2.27=B2.25+B2.26”;
(iii) in Part-C, in the Table, after serial number C1.1 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:-
“C1.2 Krishi Kalyan Cess deposited in
advance”;
(iv) for the Part-D heading, the following heading shall be substituted, namely:-
“ Part-D SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT
Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher
Education Cess and other amounts paid”;
(v) in Part DA,after serial number DA4 and the entries relating thereto,the following serial
number and the entries shall be inserted namely :-
“DA4.1 By adjustment of excess amount paid
earlier as Swachh Bharat Cess in
respect of immovable property on
account of non availment of deduction
of property tax paid and adjusted in
this period under rule 6(4C) of the
Service Tax Rules,1994”;
(vi) after Part DA, the following part shall be inserted, namely:-
“PART DB- KRISHI KALYAN CESS PAID IN CASH AND THROUGH CENVAT CREDIT
DB1 In cash
DB2 By CENVAT credit (not applicable where the
service tax is liable to be paid by the recipient of
service)
DB3 By adjustment of amount paid as Krishi Kalyan
Cess in advance under rule 6(1A) of the Service
Tax Rules,1994
DB4 By adjustment of excess amount paid earlier as
Krishi Kalyan Cess and adjusted, by taking credit
of such excess Krishi Kalyan Cess paid, in this
period under rule 6(3) of the Service Tax
Rules,1994
DB5 By adjustment of excess amount paid earlier as
Krishi Kalyan Cess and adjusted in this period
under rule 6(4A) of the Service Tax Rules,1994
DB6 By adjustment of excess amount paid earlier as
Krishi Kalyan Cess in respect of service of
Renting of Immovable Property, on account of
non-availment of deduction of property tax paid
and adjusted in this period under rule 6(4C) of the
Service Tax Rules,1994
DB7 By book adjustment in the case of specified
Government departments
DB8 Total Krishi Kalyan Cess paid
DB8=(DB1+DB2+DB3+DB4+DB5+DB6+DB7 )”;
(vii) in Part G, in the Table, after serial number G16 and the entries relating thereto, the
following serial numbers and the entries shall be inserted, namely:-
“G17 Arrears of Krishi Kalyan Cess paid in
cash
G18 Arrears of Krishi Kalyan Cess paid by
utilising Cenvat Credit
G19 Interest on Krishi Kalyan Cess paid in
cash
G20 Penalty on Krishi Kalyan Cess paid in
cash
G21 Total payment of arrears, interest,
penalty on Krishi Kalyan Cess
G21=(G17+G18+G19+G20)”;
(viii) in PART H,-
(a) for H1 Table heading, the following Table heading shall be substituted, namely:-
“H1 DETAILS OF CHALLAN (vide which Service Tax, Swachh Bharat Cess, Krishi Kalyan
Cess, Education Cess, Secondary and Higher Education Cess and other amounts have been paid
in cash)”;
(b) for H2 Table heading, the following Table heading shall be substituted, namely:-
“H2 Source document details for payments made in advance/adjustment, for entries made at
column D3, D4, D5, D6, D7; DA2, DA3, DA4, DA4.1, DA5 ; DB3, DB4, DB5, DB6, DB7;
E3, E4, E5, E6, E7; F3,F4, F5, F6, F7; G1 to G11, G13 to G15 and G17 to G20.”;
(ix) in PART - I,-
(a) for the Table I-1 the following Table shall be substituted, namely,-
“I1 DETAILS ABOUT THE ASSESSEE PROVIDING EXEMPTED AND NON -TAXABLE
SERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS
I1.1 Whether providing any exempted service or non-taxable service?
(„Y‟/ „N‟)
I1.2 Whether manufacturing any exempted excisable goods? („Y‟/ „N‟)
I1.3 If reply to I1.1 OR I1.2 is „Y‟, Whether exclusively engaged either
in the provision of exempted services or in the manufacture of
exempted goods? [refer to rule 6(2) of the Cenvat Credit Rules, 2004]
( „Y‟/ „N‟)
I1.3.1 If reply to I1.3 is „N‟ (i.e., providing both exempted and non-
exempted goods/services), Whether paying an amount equal to
2%/7%/6% of the value of exempted services/goods under rule
6(3)(i) of CENVAT Credit Rules, 2004? („Y‟/ „N‟)
If reply to I1.3.1 is „N‟ (i.e., opting to pay under Rule 6(3)(ii) read with rule 6(3A) of
CENVAT Credit Rules, 2004), then -
I1.4 Value of exempted goods manufactured during the preceding
financial year
I1.5 Value of exempted services provided during the preceding financial
year
I1.6 Total value of exempted goods manufactured and services provided
during the preceding financial year [refer to E in rule 6(3A)(b)(iv)]
I1.6=(I1.4+I1.5)
I1.7 Value of non-exempted goods manufactured during the preceding
financial year
I1.8 Value of non-exempted services provided during the preceding
financial year
I1.9 Total value of non-exempted goods manufactured and services
provided during the preceding financial year
I1.9=(I1.7+I1.8)
I1.10 Total value of goods manufactured and services provided during the
preceding financial year [refer to F in rule 6 (3A)(b)(iv)]
I1.10=(I1.6+I1.9)
I1.11 Total credit of inputs and input services taken [refer to T in rule
6(3A)(b)]
I1.11.1 Ineligible credit [refer to A in rule 6(3A)(b)(i)]
I1.11.2 Eligible credit [refer to B in rule 6(3A)(b)(ii)]
I1.11.3 Common credit [refer to C in rule 6(3A)(b)(iii)] C=T-(A+B)
[I1.11.3 = I1.11 – (I1.11.1 + I1.11.2)]
I1.11.4 Ineligible common credit [refer to D in rule 6(3A)(b)(iv)]
D=(E/F) x C
(I1.11.4= [(I1.6 / I1.10) x I1.11.3]
I1.11.5 Eligible common credit [refer to G in rule 6(3A)(b)(v)]
G=C-D
I1.11.5= (I1.11.3 - I1.11.4)
I1.12 Amount reversed under rule 6(3B) for banking companies and
financial institutions
I1.11 to I1.12 will be a entry for each month / quarter.”;
(b) after I3.3 , the following Table shall be inserted namely;-
“I3.4 DETAILS OF CENVAT CRED IT OF KRISHI KALYAN CESS TAKEN AND
UTILISATION THEREOF –
I3.4.1 Opening Balance of Krishi Kalyan Cess
I3.4.2 Credit of Krishi Kalyan Cess taken
I3.4.2.1 on input services received directly
I3.4.2.2 as received from Input Service Distributor
I3.4.2.3 Any other credit taken (please specify)
I3.4.2.4 Total credit of Krishi Kalyan Cess taken
I3.4.2.4=(I3.4.2.1+I3.4.2.2+I3.4.2.3)
I3.4.3 Credit of Krishi Kalyan Cess utilised
I3.4.3.1 for payment of Krishi Kalyan Cess on
services
I3.4.3.2 for any other payments/adjustments/
reversal (please specify)
I3.4.3.3 Total credit of Krishi Kalyan Cess utilised
I3.4.3.3=(I3.4.3.1+I3.4.3.2)
I3.4.4 Closing Balance of Krishi Kalyan Cess
I3.4.4={(I3.4.1+I3.4.2.4)-I3.4.3.3}”;
(x) for Part J, the following Part shall be substituted, namely:-
“PART J
CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR
(TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR):
Sl. Month/Quarter Apr/ May/ June/ July/ Aug/ Sep/
No. Oct Nov Dec Jan Feb Mar
J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY
TAKEN AND DISTRIBUTION THEREOF –
J1.1 Opening Balance of CENVAT credit
J1.2 Credit taken (for distribution)on input
services
J1.3 Credit of CENVAT distributed
J1.4 Closing Balance of Cenvat credit
J1.4={(J1.1+J1.2)- J1.3}
J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION
THEREOF –
J2.1 Opening Balance of CENVAT credit of
Education Cess
J2.2 Credit of Education Cess taken (for
distribution)on input services
J2.3 Credit of Education Cess distributed
J2.4 Closing Balance of Cenvat credit of EC
J2.4={(J2.1+J2.2) - J2.3}
J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS
TAKEN AND DISTRIBUTION THEREOF –
J3.1 Opening Balance of CENVAT credit of
SHEC
J3.2 Credit taken of SHEC (for
distribution)on input services
J3.3 Credit of SHEC distributed
J3.4 Closing Balance of Cenvat credit of
SHEC= J3.4={(J3.1+J3.2)-J3.3}
J4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND
DISTRIBUTION THEREOF –
J4.1 Opening balance of CENVAT credit
of Krishi Kalyan Cess
J4.2 Credit of Krishi Kalyan Cess taken
(for distribution) on input services
J4.3 Credit of Krishi Kalyan Cess
distributed
J4.4 Closing Balance of CENVAT credit
of Krishi Kalyan Cess
J4.4={(J4.1+J4.2) – J4.3}”;
(xi) after Part L, under the heading Instructions to fill up Form ST-3, in the Table ,the Column
No. in form ST 3 ,the Sr. No. J1.4,J2.4 &J3.4 and the entries relating thereto shall be omitted.
.
(Anurag Sehgal)
Under Secretary
Government of India
[F.No.137 / 60 / 2016 -Service Tax]
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 vide
number G.S.R. 546 (E), dated the 28
th
June, 1994 and last amended vide notification No.
31/2016-SERVICE TAX, dated the 26
th
May,2016 vide number G.S.R 554(E) dated 26
th
May,
2016.
