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)
Notification No. 01/2013-Service Tax
New Delhi, the 22nd February, 2013
3 Phalguna, 1934 Saka
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 ( Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, -
(a) in rule 7, in sub-rule (2), after the proviso, the following proviso shall be inserted, namely:-
" Provided further that the Form ST- 3 for the period between the 1
st
day of July 2012 to the 30
th
day of September 2012,
shall be submitted by the 25
th
day of March, 2013";
(b) for Form ST-3, the following Form shall be substituted, namely:-
"FORM ST-3"
(Return under section 70 of the Finance Act, 1994 read with rule 7 of Service Tax Rules, 1994)
(Please see the instructions carefully before filling the Form)
PART-A GENERAL INFORMATION
A1
ORIGINALREVISED
(Please tick whichever is applicable)
A2 STC Number:
A3 Name of the assessee:
A4
Financial Year-
A5 Return for the period (Please tick the appropriate period)
April - SeptemberOctober - March
A6
A6.1
Has the assessee opted to operate as "Large Taxpayer" Unit ['Y'/'N'] (As defined under Rule 2(ea) of the
Central Excise Rules, 2002 read with Rule 2 (1) (cc) of the Service Tax Rules, 1994)
Yes/No
A6.2If reply to column A6.1 is Yes, name of Large Taxpayer Unit opted for (choose from List)
Dropdown
List of LTUs
A7 Premises Code Number:
A8 Constitution of the assessee (Please tick the appropriate category)
A8.1 Individual/Proprietary A8.2 Limited liability Partnership
A8.3 Registered Public Ltd. CompanyA8.4 Registered Private Ltd. Company
A.8.5 Registered Trust A8.6 Society/Co-operative Society
A 8.7 A firm A8.8 Hindu Undivided Family
A 8.9 Government A8.10 An association of persons or body of individuals, whether incorporated or not
A.8.11 A local authority A8.12 Every artificial juridical person, not falling within any of the preceding categories
A9 Taxable Service(s) for which tax is being paid
A10 Assessee is liable to pay service tax on this taxable service as -
(Please tick the appropriate category)
A10.1 A Service Provider under Section 68(1) A10.2 A Service Receiver under Section 68(2)
A 10.3 A Service Provider under partial reverse charge under
proviso to Section 68(2)
A10.4 A Service Receiver under partial reverse charge under
proviso to Section 68(2)
A 10.5 If covered by A10.3 above, then the percentage of
service tax Payable as provider of service
A10.6 If covered by A10.4 above, then the percentage of
service tax Payable as recipient of service
A11 EXEMPTIONS
A11.1Has the assessee availed benefit of any exemption notification ('Y'/'N')
A11.2If reply to A11.1 is 'Y', please furnish Notification Nos. and Sl. No. in the notification under which such exemption is
availed
.
A12 ABATEMENTS
A12.1 Has any abatement from the value of services been claimed ('Y'/'N')
A12.2 If reply to A12.1 is 'Y', please furnish Notification Nos. and Sl. No. in the notification under which such abatement is
availed:
.
A13 PROVISIONAL ASSESSMENT
A13.1Whether provisionally assessed ('Y'/'N')
A13.2 If reply to A13.1 is 'Y', please furnish Provisional Assessment Order No. &
Date
PART-B VALUE OF TAXABLE SERVICE AND SERVICE TAX PAYABLE
(TO BE DISPLAYED SERVICE-WISE)
B1 FOR SERVICE PROVIDER
Month / Quarter Apr/OctMay/NovJun/DecJuly/JanAug/FebSep/Mar
B1.1
Gross amount (excluding amounts received in advance, amounts
taxable on receipt basis, for which bills/invoices/challans or any other
document may not have been issued) for which bills/invoices/challans
or any other documents are issued relating to service provided or to
be provided (including export of service and exempted service)
B1.2
Amount received in advance for services for which
bills/invoices/challans or any other documents have not been issued
B1.3
Amount taxable on receipt basis under third proviso to rule 6(1) of
Service Tax Rules, 1994 for which bills/invoices/challans or any other
documents have not been issued
B1.4
Amount taxable for services provided for which bills/invoices/challans
or any other documents have not been issued
B1.5
Money equivalent of other considerations charged, if any, in a form
other than money
B1.6Amount on which service tax is payable under partial reverse charge
B1.7
Gross Taxable Amount
B1.7 = B1.1+B1.2+B1.3+B1.4+
B1.5+B1.6
B1.8Amount charged against export of service provided or to be provided
B1.9
Amount charged for exempted service provided or to be provided
(other than export of service given at B1.8 above)
B1.10Amount charged as pure agent
B1.11Amount claimed as abatement
B1.12Any other amount claimed as deduction, please specify.
B1.13
Total Amount claimed as Deduction
B1.13=B1.8+B1.9+B1.10+B1.11+
B1.12
B1.14
NET TAXABLE VALUE
B1.14=B1.7 - B1.13
B1.15
Service tax rate wise break up of NET TAXABLE VALUE (B1.14):
Ad-valorem rate
B1.16
Specific rate
(applicable as per rule 6 of STR)
B1.17Service tax payable
B1.18Less R&D cess payable
B1.19
Net Service Tax payable
(B1.19=B1.17-B1.18)
B1.20Education Cess payable
B1.21Secondary & Higher Education Cess payable
B2 - FOR SERVICE RECEIVER
Month / Quarter Apr/OctMay/NovJun/DecJuly/JanAug/FebSep/Mar
B2.1
Gross amount (excluding amounts paid in advance, amounts taxable
on payment basis, for which bills/invoices/challans or any other
document may not have been issued) for which bills/invoices/challans
or any other documents are issued relating to service received or to
be received
B2.2
Amount paid in advance for services for which bills/invoices/challans
or any other documents have not been issued
B2.3
Amount taxable on receipt basis under third proviso to rule 6(1) of
Service Tax Rules, 1994 for which bills/invoices/challans or any other
documents have not been issued
B2.4
Money equivalent of other considerations paid, if any, in a form other
than money
B2.5
Amount paid for services received from Non-Taxable territory -
Imports
B2.6
Amount paid for services received from Non-Taxable territory - Other
than Imports
B2.7Amount on which service tax is payable under partial reverse charge
B2.8
Gross Taxable Amount
B2.8= B2.1+B2.2+B2.3+B2.4+
B2.5+B2.6+B2.7
B2.9Amount paid for exempted services received or to be received
B2.10Amount paid as pure agent
B2.11Amount claimed as abatement
B2.12Any other amount claimed as deduction, please specify
B2.13
Total Amount claimed as Deduction
B2.13 = B2.9+B2.10+B2.11+B2.12
B2.14
NET TAXABLE VALUE
B2.14 = B2.8-B2.13
B2.15
Service tax rate wise break up of NET TAXABLE VALUE (B2.14):
Ad-valorem rate
B2.16
Specific rate
(applicable as per rule 6 of STR)
B2.17Service tax payable
B2.18Less R&D cess payable
B2.19
Net Service Tax payable
(B2.19=B2.17-B2.18)
B2.20Education Cess payable
B2.21Secondary & Higher Education Cess payable
PART-C SERVICE TAX PAID IN ADVANCE
Amount of Service Tax paid in advance under sub-rule (1A) of Rule 6 of ST Rules:
Month / Quarter Apr/OctMay/NovJun/DecJuly/JanAug/FebSep/Mar
C1Amount of service tax deposited in advance
C2Amount of Education Cess deposited in advance
C3
A Amount of Secondary & Higher Education Cess deposited in
advance
C4Challan Nos., date & amount (i) No.
Date
Amount
PART-D SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT
Service Tax, Education Cess, Secondary & Higher Education Cess and other amounts paid
(To be filled by a person liable to pay service tax and not to be filled by an Input Service Distributor):
Month / QuarterApr/OctMay/NovJun/DecJuly/JanAug/FebSep/Mar
D1In cash
D2
By CENVAT credit
(not applicable where the service tax is liable to be paid by the Recipient of Service)
D3By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules
D4
By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid,
in this period under Rule 6(3) of the ST Rules
D5By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules
D6
By adjustment of excess amount paid earlier as service tax 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 ST Rules
D7By book adjustment in the case of specified Government departments
D8
Total Tax paid
D8 = D1+D2+D3+D4+D5+D6+D7
PART-E EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT
E1In cash
E2By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service)
E3By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules
E4
By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid,
in this period under Rule 6(3) of the ST Rules
E5By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules
E6
By adjustment of excess amount paid earlier as service tax 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 ST Rules
E7By book adjustment in the case of specified Government departments
E8Total Education Cess paid E8=E1+E2+E3+E4+E5+E6+E7
PART-F SECONDARY& HIGHER EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT
F1In cash
F2By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service)
F3
By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules
F4
By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid,
in this period under Rule 6(3) of the ST Rules
F5By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules
F6
By adjustment of excess amount paid earlier as service tax 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 ST Rules
F7By book adjustment in the case of specified Government departments
F8
Total Tax paid
F8=F1+F2+F3+F4+F5+F6+F7
PART G - ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC. PAID
G1Arrears of revenue (Tax amount) paid in cash
G2Arrears of revenue (Tax amount) paid by utilising CENVAT credit
G3Arrears of Education Cess paid in cash
G4Arrears of Education Cess paid by utilising CENVAT credit
G5Arrears of Secondary & Higher Education Cess paid in cash
G6Arrears of Secondary & Higher Education Cess paid by utilising CENVAT credit
G7Amount paid in terms of section 73A of Finance Act, 1994
G8Interest paid (in cash only)
G9Penalty paid (in cash only)
G10Amount of Late fee paid, if any.
G11Any other amount paid (please specify)
G12
Total payment of arrears, interest, penalty and any other amount, etc. made G12=
(G1+G2+G3+G4+G5+G6+G7+G8+G9+G10+G11)
PART-H
H1 DETAILS OF CHALLAN (vide which service tax education cess, secondary and higher education cess and other amounts
have been paid in cash)
Challan Nos. with date and amount(i)No.
Date
Amt.
(ii)No.
Date
Amt.
H2 Source documents details for payments made in advance / adjustment, for entries made at columns D3, D4, D5, D6, D7;
E3, E4, E5, E6, E7; F3, F4, F5, F6, F7; & G1 to G11
S. No. and description of payment entry in
this return
Month/
Quarter
Challan / Document / Credit Entry Reference
Number etc.
Challan /
Document
Date
Amount
** (Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-
Mar)
PART-I
DETAILS OF INPUT STAGE CENVAT CREDIT
(To be filled by a taxable service provider only and not to be filled by Service
Receiver liable to pay service tax or Input Service Distributor):
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')
I1.2Whether manufacturing any exempted excisable goods ('Y'/'N')
I1.3
If reply to any one of the above is 'Y', whether maintaining separate
account for receipt or consumption of input service and input goods
[refer to Rule 6 (2) of CENVAT Credit Rules, 2004]('Y'/'N')
I1.4
If reply to any one of the columns I1.1&I1.2 above is 'Y' and I1.3 is 'N',
which option, from the below mentioned options, is being availed
under Rule 6(3) of the CENVAT Credit Rules, 2004
I1.4.1
Whether paying an amount equal to 6% of the value of the exempted
goods and exempted services [refer to Rule 6(3)(i) of CENVAT Credit
Rules, 2004]('Y'/'N'); or
I1.4.2
Whether paying an amount equivalent to CENVAT Credit attributable
to inputs and input services used in or in relation to manufacture of
exempted goods or provision of exempted services [refer to Rule 6(3)
(ii) of CENVAT Credit Rules, 2004]('Y'/'N');or
I1.4.3
Whether maintaining separate account for receipt or consumption of
input goods, taking CENVAT credit only on inputs (used in or in
relation to the manufacture of dutiable final products excluding
exempted goods and for the provision of output services excluding
exempted services) and paying an amount equivalent to CENVAT
Credit attributable to input services used in or in relation to
manufacture of exempted goods or provision of exempted services
[refer to Rule 6(3)(iii) of CENVAT Credit Rules, 2004]('Y'/'N')
I2. AMOUNT PAYABLE UNDER RULE 6(3) OF THE CENVAT CREDIT
RULES,2004:
Sl.
No.
Month/Quarter
Apr/
Oct
May/
Nov
Jun/
Dec
July/
Jan
Aug/
Feb
Sep/
Mar
I2.1Value of exempted goods cleared
I2.2Value of exempted services provided
I2.3
Amount paid under Rule 6(3) of CENVAT
Credit Rules, 2004, by debiting CENVAT
Credit account
I2.4
Amount paid under Rule 6(3) of CENVAT
Credit Rules, 2004, by cash
I2.5
Total amount paid under Rule 6(3) of
CENVAT Credit Rules, 2004
I2.5 = I2.3 + I2.4
I3 CENVAT CREDIT TAKEN AND UTILISED:
Sl. No.Month/Quarter
Apr/
Oct
May/
Nov
Jun/
Dec
July/
Jan
Aug/
Feb
Sep/
Mar
I3.1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL
EXCISE DUTY TAKEN AND UTILISATION THEREOF -
I3.1.1Opening Balance
I3.1.2Credit taken
I3.1.2.1on inputs
I3.1.2.2on capital goods
I3.1.2.3on input services received directly
I3.1.2.4as received from Input Service Distributor
I3.1.2.5from inter-unit transfer by a LTU
I3.1.2.6Any other credit taken (please specify)
I3.1.2.7
TOTAL CREDIT TAKEN =
I3.1.2.7= (I3.1.2.1+I3.1.2.2+I3.1.2.3+I3.1.2.4+
I3.1.2.5+I3.1.2.6)
I3.1.3Credit Utilised
I3.1.3.1for payment of service tax
I3.1.3.2for payment of Education Cess on taxable services
I3.1.3.3
for payment of Secondary and Higher Education Cess on taxable
services
I3.1.3.4for payment of excise duty or any other duty
I3.1.3.5
towards clearance of input goods and capital goods removed as
such or after use
I3.1.3.6towards inter unit transfer to LTU
I3.1.3.7
for payment of an amount under rule 6(3) of CENVAT Credit Rules,
2004
I3.1.3.8for any other payments/adjustments/reversal (Please specify)
I3.1.3.9
TOTAL CREDIT UTILISED
I3.1.3.9=(I3.1.3.1+I3.1.3.2+I3.1.3.3+I3.1.3.4+
I3.1.3.5+I3.1.3.6+I3.1.3.7+I3.1.3.8)
I3.1.4
Closing Balance of CENVAT credit
I3.1.4 = {(I3.1.1 + I3.1.2.7) - I3.1.3.9}
I3.2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN &
UTILISATION THEREOF -
I3.2.1Opening Balance of Education Cess
I3.2.2Credit of Education Cess taken
I3.2.2.1on inputs
I3.2.2.2on capital goods
I3.2.2.3on input services received directly
I3.2.2.4as received from Input Service Distributor
I3.2.2.5from inter unit transfer by a LTU
I3.2.2.6Any other credit taken (please specify)
I3.2.2.7
Total credit of Education Cess taken I3.2.2.7=
(I3.2.2.1+I3.2.2.2+I3.2.2.3+I3.2.2.4+ I3.2.2.5+I3.2.2.6)
I3.2.3Credit of Education Cess utilised
I3.2.3.1for payment of Education Cess on goods & services
I3.2.3.2
towards payment of Education Cess on clearance of input goods
and capital goods removed as such or after use
I3.2.3.3towards inter unit transfer to LTU
I3.2.3.4for any other payments/adjustments/ reversal (please specify)
I3.2.3.5
Total credit of Education Cess utilised
I3.2.3.5= (I3.2.3.1+I3.2.3.2+I3.2.3.3+I3.2.3.4)
I3.2.4
Closing Balance of Education Cess I3.2.4={(I3.2.1+I3.2.2.7)-
I3.2.3.5}
I3.3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER
EDUCATION CESS TAKEN & UTILISATION THEREOF -
I3.3.1Opening Balance of SHEC
I3.3.2Credit of SHEC taken
I3.3.2.1on inputs
I3.3.2.2on capital goods
I3.3.2.3on input services received directly
I3.3.2.4as received from Input Service Distributor
I3.3.2.5from inter unit transfer by a LTU
I3.3.2.6Any other credit taken (please specify)
I3.3.2.7
Total credit of SHEC taken I3.3.2.7=
(I3.3.2.1+I3.3.2.2+I3.3.2.3+I3.3.2.4+I3.3.2.5+I3.3.2.6)
I3.3.3Credit of SHEC utilised
I3.3.3.1for payment of SHEC on goods & services
I3.3.3.2
towards payment of SHEC on clearance of input goods and capital
goods removed as such or after use
I3.3.3.3towards inter unit transferto LTU
I3.3.3.4for any other payments/adjustments/reversal (please specify)
I3.3.3.5
Total credit of SHEC utilised I3.3.3.5=
(I3.3.3.1+I3.3.3.2+I3.3.3.3+I3.3.3.4)
I3.3.4Closing Balance of SHEC I3.3.4 = {(I3.3.1+I3.3.2.7)-I3.3.3.5}
PART J
CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR
(TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR):
Sl. No.Month/Quarter
Apr/
Oct
May/
Nov
June/
Dec
July/ Jan
Aug/
Feb
Sep/
Mar
J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX & CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF
-
J1.1Opening Balance of CENVAT credit
J1.2Credit taken (for distribution) on input services
J1.3Credit distributed
J1.4Credit not eligible for distribution in terms of rule 7(b) of CENVAT Credit Rules, 2004
J1.5Closing Balance of CENVAT credit J1.5 = {(J1.1+J1.2) - (J1.3+J1.4)}
J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF -
J2.1Opening balance of CENVAT credit of Education Cess
J2.2Credit of Education Cess taken (for distribution) on input services
J2.3Credit of Education Cess distributed
J2.4Credit of Education Cess not eligible for distribution in terms of rule 7(b) of CENVAT Credit Rules, 2004
J2.5Closing Balance of CENVAT credit of EC = J2.5={(J2.1+J2.2) - (J2.3+J2.4)}
J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION
THEREOF -
J3.1Opening balance of CENVAT credit of SHEC
J3.2Credit of SHEC taken (for distribution) on input services
J3.3Credit of SHEC distributed
J3.4Credit of SHEC not eligible for distribution in terms of rule 7(b) of CENVAT Credit Rules, 2004
J3.5Closing Balance of CENVAT credit of SHEC = J3.5 ={(J3.1+J3.2) - (J3.3+J3.4)}
PART K
SELF ASSESSMENT MEMORANDUM:
(a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are
correctly stated.
(b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the
provisions of the Finance Act, 1994 and the rules made thereunder.
(c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable
thereon.
(d) I have been authorised as the person to file the return on behalf of the person providing the taxable service/recipient of
service, as the case may be.
Place:
Date:
(Name and Signature of Assessee or Authorised Signatory)
PART L
If the return has been prepared by a Service Tax Return Preparer or Certified Facilitation Centre (hereinafter referred to as
'STRP'/'CFC'), furnish further details as below:
(a)Identification No. of STRP/CFC
(b)Name of STRP/CFC
(Signature of STRP/CFC)
*****
INSTRUCTIONS TO FILL UP FORM ST-3:
A. General Instructions
(i) If there is a change in the address or any other information as provided by the assessee in Form ST-1 or as contained in
Form ST-2 (Certificate of Registration issued by the Department), the assessee should file amendment to ST1 application
online in ACES for getting the Amended ST2 issued by the departmental officer. If the assessee has provided / received any
additional service for which he is not registered, he has to first file the amendment to ST1 application and after the approval of
the same by the departmental officer, he should file the return.
(ii) Please indicate 'NA' against entries which are not applicable.
(iii) Please indicate 'Nil' where the information to be furnished is nil.
(iv) Please fill 'Y' for Yes, or 'N' for No wherever it is written as ('Y'/'N') in the FORM.
B. Instructions to fill up FORM ST-3
Column
No. in
Form
ST-3
Instructions
A2
STC No. is 15 digit PAN based service tax code number issued to assessee in the FORM ST-2 (Certificate of
Registration issued by the Department).
A3
Name of the assessee should be filled as mentioned in FORM ST-2 (Certificate of Registration issued by the
Department).
A5The relevant period for which return is being filed is to be selected.
A9 &
A10
Though with effect from 1
st
July 2012, classification of services has been dispensed with, the assessee is required to
mention the names of taxable service(s) as per ANNEXURE enclosed with this return.
A11.1
&
A11.2
If assessee has availed benefit of any exemption notification, the notification number and Serial number (in the
notification), if any, against which such exemption has been availed, has to be entered
A12.1
&
A12.2
If assessee has availed abatement from the value of services, he has to furnish the notification number and Serial
number (in the notification), if any, against which such abatement has been availed.
B
(i) An assessee liable to pay service tax on quarterly basis may furnish details quarter-wise i.e. Apr-Jun, Jul-Sep,
Oct-Dec & Jan-Mar;
(ii) The recipient of service liable to pay service tax should indicate the amount paid by him to service provider.
B1.1
Gross amount for which bills/invoices/challans are issued against taxable service provided or agreed to be provided or
received/agreed to be received (in case of service receiver), which are taxable on accrual basis, as per the Point of
Taxation Rules is to be mentioned in this column
(A)
it includes,-
(a) amount charged towards exported service,
(b) amount charged towards exempted service (other than export of service),
(c) amount charged as a pure agent, and
(d) amount includible in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006
(B)
it excludes
(a) amount received in advance i.e. before provision of services for which bills or invoices or challans or any other
documents may not have been issued, because it has to be shown in column B1.2;
(b) amount taxable on receipt basis, which is applicable to individuals and partnership firms whose aggregate value
of taxable services during previous financial year was less than or equal to rupees fifty lakh and he opts to pay tax at
the time when payment is received by him in respect of taxable value of rupees fifty lakh in the financial year to which
return relates as per third proviso to Rule 6(1) of Service Tax Rules, 1994, for which bills or invoices or challans or any
other documents may not have been issued, because it has to be shown in column B1.3;
(c) Amount taxable for the services provided for which bills or invoices or challans or any other documents may not
have been issued, (this amount has to be entered in column B1.4.)
(d) Service tax;
(e) Education cess; and
(f) Secondary and higher education cess
B1.2
Gross amount received (or paid in case of service receiver) in advance is the total amount received (or paid in case of
service receiver) for the particular taxable service before provision of service (including any amount received for
continuous service), and
(A)
it includes,-
(a) amount received towards exported service,
(b) amount received towards exempted service (other than export of service),
(c) amount received as pure agent, and
(d) amount received which is liable to be included in the value in terms of Rules 5(1) & 6(1) of the Service Tax
(Determination of Value) Rules, 2006
(e) Amount paid for services received from Non-Taxable territory - Imports or other than Imports under column Nos.
B2.5 and B2.6.
(B)
it excludes
(a) Service tax,
(b) Education cess, and
(c) Secondary and higher education cess
B1.3
This is applicable to individuals and partnership firms whose aggregate value of taxable services during previous
financial year is less than or equal to rupees fifty lakh and he opts to pay tax at the time when payment is received by
him in respect of taxable value of rupees fifty lakh in the financial year to which return relates.
B1.5 &
B2.4
(i) The value of consideration charged (or paid in case of service receiver), other than money, is to be estimated in
equivalent money value of such consideration in terms of the Service Tax (Determination of Value) Rules, 2006
(ii) 'Consideration' includes any amount that is payable for the taxable services provided or to be provided, as defined
in Explanation to Section 67 of the Act.
B1.6,
B2.5,
B2.6 &
B2.7
In case of some services, as notified under Notification No. 30/2012-ST, dated 20
th
June, 2012 (as amended), the
liability to pay service tax has been placed on the recipient of service in terms of sub-section (2) of section 68 of the
Finance Act, 1994 read with rule 2(1)(d)(i) of the Service Tax Rules, 1994. In respect of such services, the amount on
which service tax is payable has to be shown as calculated in terms of Rule 7 of Point of Taxation Rules, 2011.
B1.8
With effect from 01.07.2012, exports of services are not to be taxed under service tax, as per Place of Provision of
Services Rules, 2012. If the assessee has included the amount of export of service in column B1.1, he has to fill up
said amount in column B1.7 also for claiming deduction of said amount from the gross amount. However, there may be
cases where ST-3 return for the period prior to 01.07.2012 is to be filed by service providers or recipient of service, as
the case may be. They are also required to fill up this column for furnishing the amount charged against the export of
services made before 01.07.2012.
B1.9
'Exempted Service' refers to the taxable service which is exempt, for the time being, from payment of service tax under
a notification, other than by way of abatement.
B1.10'Pure Agent' has been defined in Explanation 1 to Rule 5 of the Service Tax (Determination of Value) Rules, 2006
B1.11
'Abatement' refers to the part of value of taxable service which is not includible in the taxable value for payment of
service tax through notification , such as Notification No. 26/2012-ST, dated 20.06.2012 issued under Section 66B of
the Finance Act, 1994.
B1.12
Any deductions, which is not mentioned in any other clause, from gross value of taxable service has to be provided
(For example, deduction of property tax paid in respect of the taxable service of renting of an immovable property in
terms of Rule 6(4C) of Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20
th
June, 2012).
B1.15
&
B2.15
If an assessee is paying tax at the rate of 12% or other than 12%, then he has to mention the details of taxable value in
this column by entering the tax rate applicable to him. This is also applicable to the assessees who want to file their
return pertaining to the period prior to 01.04.2012 when tax rate was 10%, 8% or 5%, as the case may be. This can be
done by inserting additional rows for such entries.
B1.16
&
B2.16
As per Rule 6 of the Service Tax Rules, 1994, the service Providers/Recipients in respect of services of 'Booking of
tickets for Air Travel provided by Air Travel Agents'; 'Insurer carrying on life insurance business'; 'Purchase or sale of
foreign currency including money changing'; and 'Distributors and selling agents or persons assisting in organizing
lottery' have been given option to pay service tax at either specific rate or a combination of specific and ad valorem
rate. Such assessees have to mention the details of such taxable value in these columns by selecting the appropriate
tax rate(s) as applicable to them.
B1.18
&
B2.18
Deduction of R& D cess paid, if applicable, from tax payable can be shown here separately for the relevant services,
such as the service of import of technology, applicable.
B2.5 &
B2.6
Amount paid for services received from non taxable territory is be entered in this column. This includes value of import
of services. Two separate rows have been provided to enter the
B2.5 - Amount charged for services received from Non-Taxable territory - Imports and;
B2.6 - Amount charged for services received from Non-Taxable territory - Other than Imports
D3, E3
& F3
If any amount has been paid in advance as service tax in terms of rule 6(1A) of Service Tax Rules, 1994 and the
assessee has adjusted that amount against his service tax liability, such adjustment has to be shown here.
D4, E4
& F4
Rule 6 (3) of Service Tax Rules, 1994 allows adjustment of service tax amount which was paid earlier in respect of
taxable service not provided wholly or partially by the service provider or where the amount of invoice is re-negotiated.
Such adjustment is to be shown here.
Example: A service provider receives an advance of Rs 1000/- on which he pays a service tax of Rs 120/-.However,
later on he does not provide this service and refunds the amount to the person from whom the advance was received.
He can, in this case, adjust the amount of Rs 120/- for any of his future liability of service tax.
D5, E5
& F5
Rule 6 (4A) of Service Tax Rules, 1994 allows adjustment of service tax amount paid in preceding months or quarter,
which is in excess of the service tax liability for such month or quarter. Such adjustment is to be shown here.
Example: A service provider having centralized registration pays an amount of Rs 1000/- as service tax for services
provided by him from his five branches. However, on receipt of information from these branches, the service tax liability
is computed as Rs 900/-. In this case he has paid an excess amount of Rs 100/- as service tax. He can adjust this
excess amount of Rs 100/- against service tax liability for succeeding month/quarter.
D6, E6
& F6
Rule 6 (4C) of Service Tax Rules, 1994 allows adjustment of service tax amount paid in preceding months or quarter,
which is in excess of the amount required to be paid towards service tax liability for such month or quarter on account
of non-availment of deduction of property tax paid in terms of Notification No. 29/2012-ST, dated 20
th
June, 2012 from
the gross amount of rent charged for the immovable property. Such adjustment is to be shown here.
D7, E7
& F7
Some department of Central Government collect service tax for the services provided/received by them and the
payment of said tax to the Union of India is made through book adjustment or book transfer. Such book adjustment or
transfer in the case of specified Government departments is to be shown here.
G1 to
G6
Arrears of revenue includes,-
(a) amount that was payable earlier but not paid;
(b) amount pending recovery on finalization of adjudication or appellant stage, as the case may be;
(c) amount pending in appeals without having any stay for recovery; or
(d) amount arising on finalization of provisional assessment etc.
G7
Any amount collected in excess of the service tax assessed or determined and paid on any taxable service from the
recipient of taxable service in any manner, has to be paid to the credit of the Central Government as per the provisions
of section 73A of the Finance Act, 1994. Assessee may furnish such amount here.
G10
Amount of late fee paid for any delayed filing of return has to be entered here as prescribed under Rule 7C of Service
Tax Rules, 1994
G11
Any other amount paid may be specified. (It may include amount paid in terms of any adjudication order, any appellate
order, etc.)
H2
Against source documents, following details may be furnished,-
(i) For adjustment under rule 6(3) of Service Tax Rules, 1994, furnish details of earlier return, from where excess
amount is derived
(ii) For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as
required to be furnished in the rules;
(iii) For arrears, interest and penalty, the source document/period is as follows,-
(a) in case these are paid suomoto by the assessee, the period for which such amount is paid may be furnished
(b) if paid consequent to a show cause notice (SCN) or order, the source document is relevant SCN No./Demand
Notice No., Order-in-Original No. or Order-in-Appeal No., or any other order , etc.;
(iv) For adjustment of excess amount of service tax paid on the service of 'Renting of Immovable Property' in case the
taxpayer has not availed the deduction of property tax paid in terms of Rule 6(4C) of the Service Tax Rules, 1994 read
with Notification No. 29/2012-ST, dated 20
th
June, 2012 and he opts to avail such deduction against his service tax
liability within 1 year from the date of payment of such property tax, the source document is original receipt issued by
the concerned department of State Government showing the payment of such property tax.
I3.1.2
(i) The terms " input", "capital goods", "input services" and " input service distributor" may be understood as defined in
the CENVAT Credit Rules, 2004;
(ii) Against S. No. I3.1.2.1, I3.1.2.2 &I3.1.2.3, the details of CENVAT credit availed on input/ input services/ capital
goods, received directly by the assessee, are to be shown. In other words, these figures would not include the service
tax credit received from input service distributor (i.e., office of the manufacturer or output service provider, which
receives invoices towards purchases of input services and issues invoices//bills /challans for distribution of such credit,
in terms of Rule 7 of CENVAT Credit Rules, 2004).
(iii) Against S. No. I3.1.2.4, furnish the details of service tax credit as received from 'input service distributor'.
(iv) Against S. No. I3.1.2.5, details have to be filled only by Large Taxpayer Unit who has opted to operate as LTU. .
I3.1.3.4
This has to be filled only by the assessees who are engaged in both, providing taxable service as well as
manufacturing and clearance of excisable goods. This entry would also include excise duty paid on capital goods and
inputs removed as waste and scrap, in terms of rule 3(5A) of CCR, 2004
I3.1.3.7
If the assessee has utilised CENVAT credit for making any payment, adjustment or reversal such as in the case of
write off of value of inputs or capital goods as per rule 3(5B) of CCR, 2004; reversal of CENVAT credit on the inputs
used in the manufacture of goods which have been ordered to be remitted as per rule 3(5C) of CCR, 2004; the
payment of arrears of revenue etc., such details may be mentioned here.
I3.3 &
J3
Details of credit taken and utilised in respect of Secondary and Higher Education cess has to be shown separately in
these columns
J This information has to be furnished by an input service distributor only.
J1.4,
J2.4 &
J3.4
This information has to be furnished by an input service distributor who has availed CENVAT credit of the service tax
paid on the services used in a unit which is exclusively engaged in manufacturing of exempted excisable goods or
providing exempted services, as such credit is not liable to be distributed in terms of Rule 7(b) of the CENVAT Credit
Rules, 2004
ANNEXURE TO INSTRUCTIONS OF ST-3 RETURN
DESCRIPTION OF TAXABLE SERVICES FOR FILLING UP SERVICE TAX RETURN (ST-3)
Sl.
No.
Description of Taxable Services
(1) (2)
1Stockbroker service
2General insurance service
3Advertising agency services
4Courier agency service
5Consulting engineer services
6Custom House Agent service
7Steamer agent services
8Clearing and forwarding agent services
9Manpower recruitment / supply agency service
10Air travel agent services
11Mandap keeper service
12Tour operator services
13Rent-a-cab scheme operator services
14Architect services
15Interior decoration / Designer services
16Management or business consultant service
17Chartered accountant services
18Cost accountant service
19Company secretary service
20Real estate agent service
21Security / detective agency service
22Credit rating agency service
23Market research agency service
24Underwriter service
25Scientific & technical consultancy services
26Photography service
27Convention service
28Online information and database access service and / or retrieval service through computer network
29Video production agency / video tape production service
30Sound recording studio or agency services
31Broadcasting service
32Insurance auxiliary service in relation to general insurance
33Banking and other Financial services
34Port service (major ports)
35Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle
36Beauty parlours / beauty treatment
37Cargo handling service
38Cable operators
39Dry cleaning service
40Event management
41Fashion design
42Health club and fitness centre service
43Life insurance service
44Insurance auxiliary service concerning life insurance business
45Rail travel agent's service
46Storage and warehousing services
47Business auxiliary service
48Commercial training or coaching
49Erection, commissioning and installation
50Franchise service
51Internet caf
52Maintenance or repair service
53Technical testing and analysis service
54Technical inspection and certification agency service
55Foreign exchange broker service
56Other port (minor port) service
57Airport services by airport authority
58Transport of goods by air
59Business exhibition service
60Transport of goods by road / goods transport agency service
61Construction services other than residential complex, including commercial / industrial buildings or civil structures
62Services by holder of intellectual property right providing intellectual property services other than copyright
63Opinion poll agency service
64Outdoor catering
65Services by a programme producer
66Survey and exploration of mineral
67Pandal or shamiana service
68Travel agent for booking of passage (other than air / rail travel agents)
69Services provided by recognised / registered associations in relation to forward contracts
70Transport of goods through pipeline or other conduit
71Site formation and clearance, excavation, earth moving and demolition services
72Dredging of rivers, ports harbours, backwaters, estuaries, etc.
73Survey and map making service
74Cleaning services
75Club or association service
76Packaging service
77Mailing list compilation and mailing service
78Construction of residential complex service
79Service provided by a registrar to an issue
80Service provided by a share transfer agent
81Automated Teller Machine operations, maintenance or management service
82Service provided by a recovery agent
83Selling of space or time slots for advertisements
84Sponsorship service provided to body-corporate or firm including sports sponsorships
85Transport of passengers embarking on domestic / international journey by air
86
Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail
in air-conditioned class/first class also may be paid under this description/accounting code)
87Business support service
88Auction service
89Public relation management service
90Ship management service
Sl.
No.
Description of Taxable Services
(1) (2)
91Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006)
92Transport of persons by cruise ship
93Credit card, debit card, charge card or other payment card related services
94Services of telegraph authority in relation to telecommunication service
95Mining of mineral, oil or gas service
96Renting of immovable property services
97Works contract service
98Development and supply of content for use in telecom services, advertising agency, etc.
99Asset management including portfolio management and fund management
100Design service other than interior decoration and fashion designing
101Information technology software service
102Services provided by an insurer of life insurance under Unit Linked Insurance Plan (ULIP)
103Services provided by a recognized stock exchange in relation to transaction in securities
104
Services provided by recognised / registered associations in relation to clearance or settlement of transactions in goods
or forward contracts
105Services provided by a processing and clearing house in relation to securities, goods and forward contracts
106Services provided by any person in relation to supply of tangible goods
107Cosmetic and plastic surgery service
108
Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the
negative list)
109Legal consultancy service
110Promotion, marketing, organizing or assisting in organizing games of chance including lottery, etc.
111Health services by a clinical establishment, health check-up / diagnosis , etc.
112Maintenance of medical records
113Service of promotion or marketing of brand of goods / services / events
114Service of permitting commercial use or exploitation of events
115Electricity exchange service
116Copyright service - transfer temporarily / permit use or enjoyment
117Special services provided by builders
118Restaurant service
119Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called.
120Other taxable services (services other than the 119 listed above)
Sl.
No.
Description of Taxable Services
(1) (2)
F.No: 137/98/2006-CX4 ( Part I)
(Rajkumar Digvijay)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
notification No. 2/94-ST, dated 28
th
June, 1994 vide number G.S.R 546(E), dated the 28
th
June, 1994 and was last
amended by notification No 48/2012- Service Tax, dated the 30
th
November, 2012, vide GSR 858(E) dated the 30
th
November 2012.
