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Rule 6 - Payment of Service Tax - Service Tax Rules, 1994Extract ..... shall be paid to the credit of the Central Government by the 31st day of March of the calendar year.] 36[***] Provided also that 69[in case of such individuals, partnership firms and one person companies whose] aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, the service provider shall have the option to pay tax on taxable services 45[provided or agreed to be provided] by him up to a total of rupees fifty lakhs in the current financial year, by the dates specified in this sub-rule with respect to the month or quarter, as the case may be, in which payment is received.] 26 [****] 66[Provided also that in the case of an assessee in the 67[State of Tamil Nadu and the Union Territory of Puducherry (except Mahe & Yanam)], the service tax payable for the month of November, 2015, shall be paid to the credit of the Central Government by the 20th day of December, 2015] 75[ Provided also that in case of 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 non-assessee online recipient, the service tax ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, giving reasons for payment of service tax on provisional basis and the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, on receipt of such request, may allow payment of service tax on provisional basis on such value of taxable service as may be specified by him and the provisions of the 70[Central Excise Rules, 2002], relating to provisional assessment, except so far as they relate to execution of bond, shall, so far as may be, apply to such assessment. 13(4A) Notwithstanding anything contained in sub-rule (4), where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter, as the case may be. 36[(4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the condition that the excess amount paid is on account of reasons not involving interpretati ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... any calendar month or quarter, as the case may be, towards the discharge of his service tax liability instead of paying service tax 9at the rate specified in 47[section 66B] of Chapter V of the Act and the option, once exercised, shall apply uniformly in respect of all the bookings of passage for travel by air made by him and shall not be changed during a financial year under any circumstances. Explanation. - For the purposes of this sub-rule, the expression "basic fare" means that part of the air fare on which commission is normally paid to the air travel agent by the airline. 35[(7A) An insurer carrying on life insurance business shall have the option to pay tax: (i) on the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of policy holder, if such amount is intimated to the policy holder at the time of providing of service; 71[(ia) in case of single premium annuity policies other than (i) above, 1.4 per cent. of the single premium charged from the policy holder;] 37[(ii) in all other cases, 55[3.5 per cent.] of the premium charged from policy holder in the first year and 56[1.75 per cent.] of the premium cha ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... 1. Rs 62[8200] on every ₹ 10 Lakh (or part of ₹ 10 Lakh) of aggregate face value of lottery tickets printed by the organising State for a draw If the lottery or lottery scheme is one where the guaranteed prize payout is more than 80% 2. Rs 63[12800] on every ₹ 10 Lakh (or part of ₹ 10 Lakh) of aggregate face value of lottery tickets printed by the organising State for a draw If the lottery or lottery scheme is one where the guaranteed prize payout is less than 80% Provided that in case of online lottery, the aggregate face value of lottery tickets for the purpose of this sub-rule shall be taken as the aggregate value of tickets sold, and service tax shall be calculated in the manner specified in the said Table. Provided further that the distributor or selling agent shall exercise such option within a period of one month of the beginning of each financial year and such option shall not be withdrawn during the remaining part of the financial year. Provided also that the distributor or selling agent shall exercise such option for financial year 2010-11, within a period of one month of the publication of this sub-rule in the Official Gazette or, in the case of ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... 6, shall have the option to pay such amount as determined by multiplying total service tax liability calculated under sub-rule (7), (7A), 77[ (7B), (7C) or (7CA) ] of rule 6 by effective rate of Krishi Kalyan Cess and dividing the product by rate of service tax specified in section 66B of the Finance Act, 1994, during any calendar month or quarter, as the case may be, towards the discharge of his liability for Krishi Kalyan Cess instead of paying Krishi Kalyan Cess at the rate specified in sub-section (2) of section 161 of the Finance Act, 2016 (28 of 2016) and the option under this sub-rule once exercised, shall apply uniformly in respect of such services and shall not be changed during a financial year under any circumstances. ] - Notes : 1. Has been substituted vide Notification No. 39/2007 dated 12/9/2007 before it was read as "(1) The service tax shall be paid to the credit of the Central Government by the 5th of the month immediately following the calendar month in which the payments are received, towards the value of taxable services: Provided that where the assessee is an individual or proprietary firm or partnership firm, the service tax shall be paid to the credit o ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... estimate on the date of deposit the actual amounts collected for any particular month or period, the assessee may make a request in writing to the Central Excise Officer to make a provisional assessment of the tax on the basis of the amount deposited and the Central Excise Officer, may, on receipt of such request, order provisional assessment of tax and where the Central Excise Officer makes a provisional assessment, the provisions of Central Excise Rules, 1944 relating to provisional assessment, except so far as it relates to execution of bond, shall, so far as may be, apply to such assessment. [B](1A) The person responsible for collecting the service tax in relation to the services provided by an air travel agent, shall have the option, to pay an amount calculated at the rate of 0.25% of the basic fare in the case of domestic bookings, and at the rate of 0.5% of the basic fare in the case of international bookings, of passage for travel by air, during any calendar month, towards the discharge of his service tax liability instead of paying service tax at the rate of five per cent of the value of taxable service rendered by him and the option, once exercised, shall apply uniformly ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... of taxable services rendered; (d) period for which taxable services were rendered; (e) value of the taxable services rendered; (f) service tax liability on the taxable services rendered, along with a copy of the bill raised on the client to whom services have been rendered, a copy of the contract or agreement regarding the provision of such services to the client, and a demand draft payable to the Commissioner of Central Excise towards his service tax liability; and (ii) the return along with the demand draft shall be submitted within a period of 30 days from the date of raising of the bill on the client for the taxable services rendered, failing which he shall be liable to pay interest, as per the provisions of section 75 of the Finance Act, 1994 (32 of 1994)."] 3. Has been substituted vide Notification No. 5/2001 dated 9/7/2001, before it was read as, ["Where an assessee is, for any reason, unable to correctly estimate on the date of deposit the actual amount payable for any particular month or quarter, as the case may be, the assessee may make a request in writing to the Central Excise Officer to make a provisional assessment of the tax on the basis of the amount depo ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... words "Provided further that" the words "Provided that" has been substituted vide Notification No. 1/2005 dated 14/1/2005 12. Has been inserted vide Notification No. 1/2005 dated 14/1/2005 13. Has been substituted vide Notification No. 1/2007 dated 1/3/2007, before it was inserted vide Notification No. 23/2005 dated 7/6/2005 as, ["Notwithstanding anything contained in sub-rule (4), where an assessee has opted for registration under sub-rule (2) of rule 4 of these rules and has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, for the reason of not receiving details of payments received towards the value of taxable services at his other premises or offices, the assessee may adjust such excess amount so paid as service tax by him against his service tax liability for the subsequent period and the details of such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment."] 14. Has been Omitted vide Notification No. 10/2006 dated 19/4/2006, before ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... r, Substituted vide notification no. 3/2011 ST dated 1.3.2011, before it was read as, “one lakh rupees” 19. Explanation inserted by Notification no. 19/2008 dated 10-5-2008 effect from the 16th day of May, 2008 20. Inserted by Notification no. 19/2008 dated 10-5-2008 effect from the 16th day of May, 2008, Further Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- “The person liable to pay service tax in relation to purchase or sale of foreign currency, including money changing, provided by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorized money changer, referred to in sub-clauses (zm) and (zzk) of clause (105) of section 65 of the Act, shall have the option to pay an amount calculated 33[at the following rate] towards discharge of his service tax liability instead of paying service tax at the rate specified in section 66 of Chapter V 33[of the Act, namely: “ 21. Inserted vide notification no. 49/2010 ST dated 8-10-2010 Further Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- “The distributor or selling agent, liab ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... .3.2011, before it was read as, “(3) Where an assessee has paid to the credit of Central Government service tax in respect of a taxable service, which is not so provided by him either wholly or partially for any reason, the assessee may adjust the excess service tax so paid by him (calculated on a pro rata basis) against his service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received.” 28. Inserted vide notification no. 3/2011 ST dated 1.3.2011 29. Substituted vide notification no. 3/2011 ST dated 1.3.2011, before it was read as, “0.25 per cent. of the gross amount” 30. Omitted vide notification no. 3/2011 ST dated 1.3.2011, before it was read as, “[Provided that such option shall not be available in cases where the consideration for the service provided or to be provided is shown separately in the invoice, bill or, as the case may be, challan issued by the service provider. Illustration Buying rate $US 1 = ₹ 38, selling rate $US 1 = ₹ 40 (i) Person exchanged $100 for equivalent rupees Transaction value = ₹ 3800 (Rs.38 x ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... ses other than specified in clause (ii) above, the excess amount paid may be adjusted with a monetary limit of rupees 18[two lakh rupees] for a relevant month or quarter, as the case may be, (iv) the details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such adjustment.” Further Notification No.36/2012- Service Tax, Dated 20/06/2012, before it was read as:- “Provided also that in case of taxable services covered under sub-rule (1) of rule 3 of the Export of Services Rules, 2005, this sub-rule shall not apply subject to the condition that the payment is received within the period specified by the Reserve Bank of India, including such extended period as may be allowed from time to time:” 37 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, “(ii) 1.5 per cent of the gross amount of premium charged from a policy holder in all other cases;” 38 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, “0.1 per cent.” 39 Substituted vide notificati ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x ..... r sub-section (1) of section 70 of the Act, but not paid, either in full or part, the same, shall be recoverable along with interest in the manner prescribed under section 87 of the Act.]” 53. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 70.6% 54. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 71.2% 55. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, “3 per cent.” 56. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, “1.5 per cent.” 57. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, “380.12 per cent” 58. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, “39rupees 30” 59. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, “40[120 and 0.06 per cent.]” 60. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, 41[660 and ..... x x x x x Extracts x x x x x Rule 6 - Payment of Service Tax - Service Tax Rules, 1994 x x x x x Extracts x x x x x
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