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Service Tax - Forms, Returns and Challans

Sr. Form No.   Title
1 AIRF   Return under Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016
2 Annexure I   Format for application for obtaining service tax code number
3 Annexure- I & II   Application for Surrendering Service Tax Registration Certificate
4 Application   Application for Compounding of Offence
5 ASTR - 1   Application for filing a claim of rebate of service tax and cess paid on taxable services exported
6 ASTR - 2   Application for filing a claim of rebate of duty paid on inputs, service tax and cess paid on input services
7 DECLARATION FORM FOR ACES   To be submitted by Existing Assessee Registered With Service Tax Department
8 Declaration form for availing SSP exemption   Declaration Form for the persons availing exemption under notification no. 33/2012 (Note this is not a statutory requirement but some times insisted by the department in the form of affidavit)
9 Form - A-1   Application for claiming Refund of Service Tax paid on the specified services used for export of the goods
10 FORM –AAR (ST-I)   Application for Advance Ruling (Service Tax)
11 FORM 1   Form of declaration under Section 94 of the Finance Act, 2008 in respect of Dispute Resolution Scheme, 2008
12 Form 2   Certificate for full and final settlement of tax arrears under Section 96 (2) of the Finance Act, 2008 in respect of Dispute Resolution Scheme, 2008
13 Form A   Refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004
14 Form A   Refund of cenvat credit under Rule 5B of Cenvat Credit Rules, 2004
15 Form A- 2   Authorisation for procurement of services by a SEZ Unit/Developer for authorised operations under notification No.12/2013- Service Tax dated 1st July, 2013
16 FORM A- 3   Quarterly return to be furnished by the SEZ Unit/Developer furnishing the details of services procured without payment of service tax in terms of the notification No. 12/2013-Service Tax dated 1st July, 2013
17 FORM A- 4   Application for claiming refund of service tax paid on specified services used for authorised operations in SEZ under notification No.12/2013- Service Tax dated 1st July, 2013
18 FORM A-1   Declaration by the SEZ Unit or Developer for availing ab initio exemption under notification No.12/2013- Service Tax dated 1st July, 2013
19 Form A-1   Refund claim shall be accompanied by a certificate duly signed by the auditor (statutory or any other) certifying the correctness of refund claimed under Form A - rule 5 of the CENVAT Credit Rules, 2004
20 GAR - 7   Service Tax Challan
21 Proforma   Proforma for forwarding the proposal for publishing of names and other details in r/o Service Tax (Provisional Attachment of Property) Rules, 2008
22 R - Refund   Application for refund of service tax
23 SC(ST)-1   Application for settlement of a case under section 32E of Excise Act made applicable to service tax vide section 83 of the Finance Act, 1994 (32 of 1994)
24 ST-1   Application form for registration under Section 69 of the Finance Act, 1994
25 ST-1 Annex   Form of declaration to be filing with the application for registration (Note: there is no statutory requirement but still insisted by the department)
26 ST-2   Certificate of registration under Section 69 of The Finance Act, 1994
27 ST-3   Return Service Tax ST-3 - for the period April 2012 to June 2012
28 ST-3   efiling of ST-3 form – Return preparer Excel Utility Software
29 ST-3   Return under section 70 of the Finance Act, 1994
30 ST-3A   Return for Service Tax - Provisional Assessment
31 ST-3B   Return of service tax credited to the Government of India for the period commencing on and from the 16th day of July, 1997 to the 16th day of October, 1998, in case of service provided by goods transport operator and; clearing and forwarding agents
32 ST-3C   Return under section 70 of the Finance Act, 1994, read with rule 7 of Service Tax Rules, 1994 with respect to online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by any person located in the taxable territory
33 ST-4   Form of Appeal to the Commissioner of Central Excise (Appeals) under section 85 of the Finance Act,1994 (32 of 1994)
34 ST-5   Form of Appeal to Appellate Tribunal under sub-section (1) of section 86 of the Finance Act, 1994
35 ST-6   Memorandum of Cross-Objections to the Appellate Tribunal under sub-section (4) of section 86 of Finance Act, 1994
36 ST-7   Appeal to Appellate Tribunal under sub-section (2) of section 86 or sub-section (2A) of section 86 of the Finance Act, 1994
37 TR-6   Challan for payament of Service Tax, Interest, Penalty etc.
38 VCES-1   Declaration under sub-section (1) of section 107 of the Act
39 VCES-2   Acknowledgment of declaration issued under sub-section (2) of section 107 of the Act.
40 VCES-3   ACKNOWLEDGEMENT OF DISCHARGE
 
 
 
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TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

Forum: Input credit of gst paid on urd

Notification: Seeks to exempt goods imported for organising FIFA under 17, world cup, 2017

Forum: Wrong quote of GSTIN no of buyer in GSTR-1

Forum: Getting upload error message.Cannot upload json file for GSTR1 even after using offline tool V 1.2..

Forum: Issue of Payment Voucher

Forum: filing of unaudited financial accounts

Forum: GST on Notional rent

Forum: need of extention of agm in case of non filing

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

News: Auction for Sale (Re-issue) of Government Stocks

Article: TDS APPLICABILITY ON GOVERNMENT CONTRACTS UNDER GST (Under Section 51 of the CGST Act, 2017)

News: Manmohan takes potshots at note ban, 'hasty' rollout of GST

News: GST on petrol, diesel requires wider discussion: Nitish

Article: WHEN CAN ONE TAKE ITC FOR RCM CASES?

Notification: TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified

Notification: Central Goods and Services Tax (Seventh Amendment) Rules, 2017

Notification: Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017

Circular: Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.

Highlight: Exemption u/s 54F - LTCCG - once entire net consideration is invested, the absence of completion certificate cannot be a ground to deny the benefit of deduction.

Highlight: Deduction u/s 10B - initial AY - Mere authorization to enable the Assessee to import material or export produce in the earlier date would not ipso facto tantamount to commencement of substantial activity of ‘manufacture’/’production’.

Circular: Sub:- Procedure to be followed for Import under DEEC/EPCG Scheme- reg.

News: RBI Reference Rate for US $

Article: INELIGIBLE INPUT TAX CREDIT UNDER GST REGIME

Article: MISTAKES IN DRAFTING

Article: All about E-way Bill under GST

Highlight: Provision for sick leave liability - based on the basis of notional figures - such notional liability cannot be allowed as deduction - section 43B(f) is not applicable.

Highlight: Penalty u/s 271(1)(c) - the amended provision of Explanation 5A made applicable w.r.e.f from 1.6.2007 cannot be pressed into service.



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