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Payment of Service Tax

Rule 6 - Rule - Service Tax - Rule 6 - 6. . - 1 (1) The service tax shall be paid to the credit of the Central Government,- (i) by the 6th day of the month, if the duty is deposited electronically through internet banking; and (ii) by the 5th day of the month, in any other case, immediately following the calendar month in which the 22[service is deemed to be provided as per the rules framed in this regard]: Provided that where the 68[assessee is a one person company whose aggregate value of taxa .....

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be provided as per the rules framed in this regard]: 24 [****] 25[Provided further that the service tax on the service deemed to be provided in the month of March, or the quarter ending in March, as the case may be, 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 i .....

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y (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 payable for the month of December, 2016 and January, 2017, shall be paid to the cre .....

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jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such payment; and (ii) indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act. 51[(2) Every assessee shall electronically pay the service tax payable by him, through internet banking: Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction, may .....

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payment, against a service to be provided which is not so provided by him either wholly or partially for any reason 31[or where the amount of invoice is renegotiated due to deficient provision of service, or any terms contained in a contract], the assessee may take the credit of such excess service tax paid by him, if the assessee.- 32[(a) has refunded the payment or part thereof, so received for the service provided to the person from whom it was received; or] (b) has issued a credit note for .....

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ntral Excise or the Deputy Commissioner of Central Excise, as the case may be, on receipt of such request, may allow 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 Cen .....

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fication, valuation or applicability of any exemption notification.] 16(4C). Notwithstanding anything contained in sub-rules (4), (4A) and (4B), where the person liable to pay service tax in respect of service of renting of immovable property 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, on account of non-availment of deduction of property tax paid in terms of notificat .....

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f such adjustment.] (5) Where an assessee under sub-rule (4) requests for a provisional assessment he shall file a statement giving details of the difference between the service tax deposited and the service tax liable to be paid for each month in a memorandum in Form ST-3A accompanying the quarterly or half yearly return, as the case may be. (6) Where the assessee submits a memorandum in Form ST-3A under sub-rule (5), it shall be lawful of the 4Assistant Commissioner of Central Excise or the De .....

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rvices 46[of booking of tickets for travel by air] provided by an air travel agent, shall have the option, to pay an amount calculated at the rate of 53[0.7 per cent] of the basic fare in the case of domestic bookings, and at the rate of 54[1.4 per cent] of the basic fare in the case of international bookings, of passage for travel by air, during 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 specif .....

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hall 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 fir .....

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hase or sale of foreign currency, including money changing, shall have the option to pay an amount calculated at the following rate towards discharge of his service tax liability instead of paying service tax at the rate specified in section 66B of Chapter V of the Act, namely :] 57[0.14 per cent] of the gross amount of currency exchanged for an amount upto rupees 100,000, subject to the minimum amount of 58[rupees 35]; and (b) rupees 59[140 and 0.07 per cent.] of the gross amount of currency ex .....

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iable to pay service tax for the taxable service of promotion, marketing, organising or in any other manner assisting in organising lottery, shall have the option to pay an amount at the rate specified in column (2) of the Table given below, subject to the conditions specified in the corresponding entry in column (3) of the said Table, instead of paying service tax at the rate specified in section 66B of Chapter V of the said Act :] 76[ (7CA) The person liable for paying service tax for the taxa .....

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f ₹ 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 fa .....

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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 new service provider, within one month of providing of service 48[such service] and such option shall not be withdrawn during the remaining part of that financial year. Explanation.- For the purpose of this sub-rule- (i) 64[***] (ii) "draw" shall have the meaning assigned to it in clause (d) of the rule 2 of the Lottery (Regulation) Rules, .....

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ted 1st April, 2010. (iv) "organising state" shall have the meaning assigned to it in clause (f) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010.] 65[(7D) The person liable for paying the service tax under sub-rule (7), (7A), 77[ (7B), (7C) or (7CA) ] of rule 6, shall have the option to pay such .....

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of the Finance Act, 2015 (20 of 2015) read with notification No.22/2015-Service Tax, dated the 6th November, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 843 (E), dated the 6th November, 2015, 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.] 74[ (7E) The person liable for paying the service tax under sub- .....

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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 imm .....

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vices, no service tax shall be payable for the part or whole of the value of services, which is attributable to services provided during the period when such services were not taxable: Provided also that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year." Earlier Sub Rule (1) has been substituted vide notif .....

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Central Government by the 25th of the month immediately following the said quarter. 12Provided further that the Service Tax on the value of taxable services received during the month of March or the quarter ending March, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year. 8Explanation.- For the removal of doubt it is hereby clarified that in case the value of taxable service is received before providing the said service, service tax shall be paid .....

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dar month, the service tax collected by him on the value of taxable service: Provided that where an assessee is, for any reason, unable to correctly 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 .....

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nd 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 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. Expla .....

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agent by the client engaging such agent. (2)A statement giving details of the difference between the service tax deposited and the service tax actually collected for each month shall be given by the assessee in a memorandum in Form ST 3A accompanying the quarterly return submitted by him immediately thereafter. (3) Where the assessee submits a memorandum in Form ST 3A under sub-rule (2), it shall be lawful for the Central Excise officer to complete the assessment, wherever he deems it necessary, .....

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ed 11/7/1997 2. Has been Omitted vide Notification No. 12/2002 dated 1/8/2002, before it has been inserted vide Notification No. 1/99 dated 28/2/1999 as, ["Provided further that, in the case of a person who is a non-resident or is from outside India, does not have any office in India and is liable to pay service tax on taxable services provided in India,- (i) the service tax thereon shall be paid by such person or on his behalf by any other person authorised by him, who shall submit to the .....

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ices 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 Ac .....

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pt 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."] 4. For the words "Central Excise Officer", the words "Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be," has .....

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vide Notification No. 12/2002 dated 1/8/2002 7. For the numbers and figures "0.5%", the numbers and figures "0.6%" and for the numbers and figures "1.0%", the numbers and figures "1.2%" has been substituted vide Notification No. 17/2006 dated 25/4/2006, Earlier For the numbers and figures "0.4%", the numbers and figures "0.5%" and "0.8%", the numbers and figures "1.0%" has been substituted vide Notification No. 27/20 .....

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rds, figures and letters "at the rate specified in section 66 of Chapter V of the Act" has been substituted vide Notification No. 11/2004 dated 10/9/2004, before eight per cent has been substituted by five per cent vide Notification No. 4/2003 dated 14/5/2003 10. Has been inserted vide Notification No. 11/2004 dated 10/9/2004 11. For the words "Provided further that" the words "Provided that" has been substituted vide Notification No. 1/2005 dated 14/1/2005 12. Has .....

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arter, 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 .....

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substituted vide Notification No. 01/2010 ST dated 19-2-2010, before substitution it was read as, "Provided that the assessee, who has paid service tax of rupees fifty lakh or above in the preceding financial year or has already paid service tax of rupees fifty lakh in the current financial year, shall deposit the service tax liable to be paid by him electronically, through internet banking." 16. Has been inserted vide Notification No. 28/2007 dated 22/5/2007 Further Substituted vide N .....

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th or quarter, as the case may be, on account of non-availment of deduction of property tax paid in terms of notification No.24/2007-Service Tax, dated the 22nd May, 2007, from the gross amount charged for renting of the immovable property for the said period at the time of , the assessee may adjust such excess amount paid by him against his service tax liability within one year from the date of payment of such property tax. The details of such adjustment shall be intimated to the Superintendent .....

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ne 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 authoris .....

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ed 20/06/2012, before it was read as:- The distributor or selling agent, liable to pay service tax for the taxable service of promotion, marketing, organising or in any other manner assisting in organising lottery, referred to in sub-clause (zzzzn) of clause (105) of section 65 of the said Act (hereinafter referred to as the said sub-clause), shall have the option to pay an amount at the rate specified in column (2) of the Table given below, subject to the conditions specified in the correspondi .....

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it was read as, Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part or whole of the value of services, which is attributable to services provided during the period when such services were not taxable: 25. For the words Provided also that the words Provided further that substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 Earlier, it was Substituted vide notification no. 3/2011 ST .....

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any associated enterprise, any payment received towards the value of taxable service, in such case shall include any amount credited or debited, as the case may be, to any account, whether called 'Suspense account' or by any other name, in the books of account of a person liable to pay service tax.] 27. Substituted vide notification no. 3/2011 ST dated 1.3.2011, before it was read as, (3) Where an assessee has paid to the credit of Central Government service tax in respect of a taxable s .....

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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 v .....

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thereon for the service to be provided by him to the person from whom it was received; or 33. Substituted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011, before it was read as, at the rate of 29[0.1 per cent. of the gross amount] of currency exchanged 34. Substituted vide notification no. 26/2011 ST dated 31.3.2011 w.e.f. 1.4.2011, before it was read as, of the Act 35. Substituted vide notification no. 35/2011 ST dated 25.4.2011 w.e.f. 1.5.2011, before it was read as, 10(7A) A .....

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the entire premium paid by the policy holder is only towards risk cover in life insurance; or (b) the part of the premium payable towards risk cover in life insurance is shown separately in any of the documents issued by the insurer to the policy holder. 36 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, (4B) The adjustment of excess amount paid, under sub-rule (4A), shall be subject to the following conditions, namely:- (i) excess amount pai .....

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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 condi .....

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notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, rupees 25. 40 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, 100 and 0.05 per cent. 41 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, 550 and 0.01 per cent. 42 Substituted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012, before it was read as, 5000 43 Substituted vide notification no. 3/201 .....

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tuted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- service under the said sub-clause 49. Corrected vide Corrigendum No. F. No. 334/1/2012-TRU, dated 21/03/2012, before it was read as:- 0.12 per cent. 50. Substituted vide Notification No 16 /2013-Service Tax dated 22nd November, 2013 w.e.f. 1st day of January, 2014, before it was read as rupees ten lakh 51. Substituted vide Notification No. 9/2014- Service Tax, dated 11th July, 2014 w.e.f. 1st October, 201 .....

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liable to be paid by him electronically, through internet banking.]" 52. Omitted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 14th May 2015; before it was read as, 28[(6A) Where an amount of service tax payable has been self-assessed under 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 Jun .....

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t 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 49[0.012 per cent.] 61. Substituted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, rupees 42[60 .....

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