TMI BlogST- 3 for the period between the 1st day of July 2012 to the 30th day of September 2012, to be submitted by the 25th day of March, 2013X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ORIGINAL REVISED (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 September October - March A6 A6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B1.20 Education Cess payable B1.21 Secondary Higher Education Cess payable B2 FOR SERVICE RECEIVER Month / Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of service tax deposited in advance C2 Amount of Education Cess deposited in advance C3 A Amount of Secondary Higher Education Cess deposited in advance C4 Challan 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 / Quarter Apr/ Oct May/ Nov Jun/ Dec July/ Jan Aug/ Feb Sep/ Mar D1 In cash D2 By CENVAT credit (not applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4C) of the ST Rules E7 By book adjustment in the case of specified Government departments E8 Total Education Cess paid E8=E1+E2+E3+E4+E5+E6+E7 PART-F SECONDARY HIGHER EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT F1 In cash F2 By 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 F5 By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 I3.1.1 Opening Balance I3.1.2 Credit taken I3.1.2.1 on inputs I3.1.2.2 on capital goods I3.1.2.3 on input services received directly I3.1.2.4 as received from Input Service Distributor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I3.2.2.4 as received from Input Service Distributor I3.2.2.5 from inter unit transfer by a LTU I3.2.2.6 Any 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) I3.2.3 Credit of Education Cess utilised I3.2.3.1 for 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 I3.2.3.3 towards inter unit transfer to LTU I3.2.3.4 for any other payments/adjustments/ reversal (please specify) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 J1.1 Opening Balance of CENVAT credit J1.2 Credit taken (for distribution) on input services J1.3 Credit distributed J1.4 Credit not eligible for distribution in terms of rule 7(b) of CENVAT Credit Rules, 2004 J1.5 Closing 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 J2.1 Opening balance of CENVAT credit of Education Cess J2.2 Credit of Educati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation / Designer services 16 Management or business consultant service 17 Chartered accountant services 18 Cost accountant service 19 Company secretary service 20 Real estate agent service 21 Security / detective agency service 22 Credit rating agency service 23 Market research agency service 24 Underwriter service 25 Scientific technical consultancy services 26 Photography service 27 Convention service 28 Online information and database access service and / or retrieval service through computer network 29 Video production agency / video tape production service 30 Sound recording studio or agency services 31 Broadcasting service 32 Insurance auxiliary service in relation to general insurance 33 Banking and other Financial services 34 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed associations in relation to forward contracts 70 Transport of goods through pipeline or other conduit 71 Site formation and clearance, excavation, earth moving and demolition services 72 Dredging of rivers, ports harbours, backwaters, estuaries, etc. 73 Survey and map making service 74 Cleaning services 75 Club or association service 76 Packaging service 77 Mailing list compilation and mailing service 78 Construction of residential complex service 79 Service provided by a registrar to an issue 80 Service provided by a share transfer agent 81 Automated Teller Machine operations, maintenance or management service 82 Service provided by a recovery agent 83 Selling of space or time slots for advertisements 84 Sponsorship service provided to body-corporate or firm including sports sponsorships 85 Transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y service 110 Promotion, marketing, organizing or assisting in organizing games of chance including lottery, etc. 111 Health services by a clinical establishment, health check-up / diagnosis , etc. 112 Maintenance of medical records 113 Service of promotion or marketing of brand of goods / services / events 114 Service of permitting commercial use or exploitation of events 115 Electricity exchange service 116 Copyright service transfer temporarily / permit use or enjoyment 117 Special services provided by builders 118 Restaurant service 119 Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. 120 Other taxable services (services other than the 119 listed above) F.No: 137/98/2006-CX4 ( Part I) (Rajkumar Digvijay) Under Secretary to the Government of India Note: The princ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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