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Service Tax (Third amendment) Rules 2016 - Amendments in Half Yearly Return - Form ST-3

Service Tax - 43/2016 - Dated:- 28-9-2016 - Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 28 September, 2016 6 Asvina, 1938 Saka Notification No. 43 /2016-Service Tax G.S.R. 923 (E). - In exercise of the powers conferred by sub-section (1) read with subsection (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. ( .....

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iability Partnership shall be substituted; (ii) in Part -B,- (a) in the Table B1 FOR SERVICE PROVIDER , after serial number B1.24 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- B1.25 Krishi Kalyan Cess payable based on entries in serial number B1.15 B1.26 Krishi Kalyan Cess payable based on entries in serial number B1.16 B1.27 Total Krishi Kalyan Cess payable B1.27=B1.25+B1.26 ; (b) in the Table B2 FOR SERVICE RECEIVER , after serial number .....

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osited in advance ; (iv) for the Part-D heading, the following heading shall be substituted, namely:- Part-D SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher Education Cess and other amounts paid ; (v) in Part DA, after serial number DA4 and the entries relating thereto, the following serial number and the entries shall be inserted namely :- DA4.1 By adjustment of excess amount paid earlier as Swachh Bhar .....

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under rule 6(1A) of the Service Tax Rules,1994 DB4 By adjustment of excess amount paid earlier as Krishi Kalyan Cess and adjusted, by taking credit of such excess Krishi Kalyan Cess paid, in this period under rule 6(3) of the Service Tax Rules,1994 DB5 By adjustment of excess amount paid earlier as Krishi Kalyan Cess and adjusted in this period under rule 6(4A) of the Service Tax Rules,1994 DB6 By adjustment of excess amount paid earlier as Krishi Kalyan Cess in respect of service of Renting of .....

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in cash G18 Arrears of Krishi Kalyan Cess paid by utilising Cenvat Credit G19 Interest on Krishi Kalyan Cess paid in cash G20 Penalty on Krishi Kalyan Cess paid in cash G21 Total payment of arrears, interest, penalty on Krishi Kalyan Cess G21=(G17+G18+G19+G20) ; (viii) in PART H,- (a) for H1 Table heading, the following Table heading shall be substituted, namely:- H1 DETAILS OF CHALLAN (vide which Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher Education .....

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SEE PROVIDING EXEMPTED AND NON-TAXABLE SERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS I1.1 Whether providing any exempted service or non-taxable service? ( Y / N ) I1.2 Whether manufacturing any exempted excisable goods? ( Y / N ) I1.3 If reply to I1.1 OR I1.2 is Y , Whether exclusively engaged either in the provision of exempted services or in the manufacture of exempted goods? [refer to rule 6(2) of the Cenvat Credit Rules, 2004] ( Y / N ) I1.3.1 If reply to I1.3 is N (i.e., providing both .....

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anufactured and services provided during the preceding financial year [refer to E in rule 6(3A)(b)(iv)] I1.6=(I1.4+I1.5) I1.7 Value of non-exempted goods manufactured during the preceding financial year I1.8 Value of non-exempted services provided during the preceding financial year I1.9 Total value of non-exempted goods manufactured and services provided during the preceding financial year I1.9=(I1.7+I1.8) I1.10 Total value of goods manufactured and services provided during the preceding financ .....

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le common credit [refer to G in rule 6(3A)(b)(v)] G=C-D I1.11.5= (I1.11.3 - I1.11.4) I1.12 Amount reversed under rule 6(3B) for banking companies and financial institutions I1.11 to I1.12 will be a entry for each month / quarter. ; (b) after I3.3, the following Table shall be inserted namely; - I3.4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND UTILISATION THEREOF - I3.4.1 Opening Balance of Krishi Kalyan Cess I3.4.2 Credit of Krishi Kalyan Cess taken I3.4.2.1 on input services receiv .....

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3.4.4={(I3.4.1+I3.4.2.4)-I3.4.3.3} ; (x) for Part J, the following Part shall be substituted, namely:- PART J CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR (TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR): Sl. Month/Quarter Apr/ May/ June/ July/ Aug/ Sep/ No. Oct Nov Dec Jan Feb Mar J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND 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 of CENVAT .....

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