Documente Academic
Documente Profesional
Documente Cultură
10 Edition
21 Useful Charts
for
SERVICE TAX
June, 2016
Copyright :
CA. Amish Khandhar,
Ahmedabad Price : ` 100/Published By :
KMSAdvisory Services Pvt. Ltd.
3rd Floor, Devpath Complex, B/h. Lal Bunglow, Off C. G. Road, Ahmedabad - 380
006. Tel. : 079-2646 1526, 6631 5450/51/52/53
First Edition
Tenth Edition
: March, 2006
: June, 2015
Type Setting
Printed by
Disclaimer :
All efforts have been made to avoid errors or omissions in this book. However, errors may happen. Neither the
publishers, nor the authors or sellers will be responsible for any damage or loss of action to any one, of any kind,
in any manner.
No part of this book may be reproduced or copied in any form or by any form or by any means without the written
permission of the publishers.
All disputes are subject to Ahmedabad Jurisdiction only.
Note from Publisher :
With multiple laws and complex compliance requirements, one has to keep referring to several publications and
web sites. This book is an attempt to bring several areas of legal compliance at a single place in a very simple
and easy manner.
amish@kmsindia.in
2011-12
2012-13
2013-14
2014-15
2015-16
(Estimated)
8,89,176
10,36,234
11,38,734
12,51,391
14,49,491
Corporation Tax
3,22,816
3,56,326
3,94,678
4,26,079
4,70,628
Income Tax
1,70,342
2,01,486
2,42,857
2,78,599
3,27,367
Customs
1,49,328
1,65,346
1,72,085
1,88,713
2,08,336
Central Excise
1,45,608
1,76,535
1,70,197
1,85,480
2,29,809
Service Tax
97,509
1,32,601
1,54,778
1,68,132
2,09,774
Inde
x
1.
2.
Rate of Interest............................................................................................4
3.
4.
5.
6.
7.
8.
9.
Table of Abatements...................................................................................8
Rate of Tax
01-07-1994 to 13-05-2003
5%
14-05-2003 to 09-09-2004
8%
10-09-2004 to 17-04-2006
10.20% (ST+EC )
18-04-2006 to 10-05-2007
12.24% (ST+EC )
11-05-2007 to 23-02-2009
24-02-2009 to 31-03-2012
01-04-2012 to 31-05-2015
01-06-2015 14-11.2015
14% (ST)
15-11-2016-31-05-2016
14.50% (ST+SBC)
01.06.2016 onwards
15%(ST+KKC)
EC
= Education Cess
SHEC = Secondary and Higher Education Cess
SBC=Swach bharat cess
KKC=Krishi kalian Cess
Rates of Interest
Period
Rate of Interest
01-07-1994 to 15-07-2001
16-07-2001 to 15-08-2002
24% p.a.
16-08-2002 to 09-09-2004
15% p.a.
10-09-2004 to 31-03-2011
13% p.a.
01-04-2011 to 30-09-2014
18% p.a.
15% p.a.
01-10-2014 onwards*
18% p.a.
24% p.a.
30% p.a.
* 3% concession in interest rate for assessees having turnover upto Rs.60 Lakhs
3
Period
Rate of Tax
01-06-2007 to 28-02-2008
2.06%
01-03-2008 to 31-03-2012
4.12%
01-04-2012 to 30-06-2012
4.944%
01-07-2012 to
30-09-2014
01-10-2014 to
30-05-2015
01-06-2015
Onwards
12.36%
12.36%
14%
4.944%
5.60%
8.652%
9.80%
On Total Amount - if
a)
Original Works
4.944%
b)
Maintenance/Repair/Reconditioning
8.652%
of any goods
c)
Maintenance/Repair/Completion &
7.416%
4
Period
01-07-1994 to 31-03-2005
No Limit
01-04-2005 to 31-03-2007
Rs. 4 Lakhs
01-04-2007 to 31-03-2008
Rs. 8 Lakhs
01-04-2008 onwards
Rs. 10 Lakhs
2.
Nature of
Services
Life insurance
New Rate
3.5% of gross amount of premium charged from Policy holder in
1st year.
1.75% of gross amount of premium charged from Policy holder in
subsequent years.
Sale or
Gross amount of
purchase of
currency exchanged
foreign currency upto Rs. 1,00,000/-
3.
Distributor or
selling agent of
lotteries
4.
(w.e.f. 01-06-
To be Filed by
25th October
25th April
To be Filed by
31st October
30th April
7
Non Body Corporate
Body Corporate
8
Sr.
No.
Liability
When and
by whom
Time Period
1. Service Tax
Registration
ST-1
2.
ST-2
3.
4.
5.
6.
7.
Form
ST-3
ST-4
ST-5
ST-6
ST-7
(01-04-2015 to 31-05-2015)
Quarter
Sr. No.
of Noti.
26/201
2
1st April
Due Date
Name
to 30th
Juneof the Service
Abatemen
6th July
t
July
to 30th
September
6th October
1.1st Financial
leasing
including
Hire Purchase
90%
2&31st Transport
goods
/ passengers
70% #
October ofto
31st
Decemberby Rail
6th January
4.
Bundled service by way of supply of food or any drink, in a premises
30% *
1st January to 31st March
31st March
Effectiv
e
Rate
1.236%
3.708%
8.652%
(including hotel, convention center, club, pandal, shamiana or any other place,
speciallyarrangedfororganizingafunction)togetherwithrentingofsuchpremises
Month
July
9.
Renting
a Motor cab [w.e.f.
01-10-2014]
Nov.
6thofAug.
6th Dec.
March
Value) Rules,
(Determination
Service
2006 Tax of
9A.
4.944%
7.416%
7.416%
3.708%
31st
March
60%
@ 4.944%
60% #
60% #
70% #
4.944%
4.944%
3.708%
75% $
90% $
60% $
70% ^
3.09%
1.236%
4.944%
3.708%
75% ^
70% ^
3.09%
3.708%
60% ^
30% ^
30% ^
4.944%
8.652%
8.652%
60% *
40% *
4.944%
7.416%
* CENVAT credit on any goods classifiable under Chapters 1 to 22 (food articles) of the Central Excise Tariff Act has not been
availed.
** CENVAT credit on inputs and capital goods has not been availed.
# CENVAT credit on inputs, capital goods and input services has not been availed.
^ CENVAT credit on inputs used for providing the taxable service has not been availed.
@ CENVAT credit on inputs, capital goods, input services has not been availed. [CENVAT credit of input service of Renting of Motor
cab can be availed by service provider in similar line of business subject to a max. of 40% of the service tax of the value of service
received].
$ CENVAT credit on inputs, capital goods, input services has not been availed.. [CENVAT credit of input service of Tour Operator
can be availed. by service provider in similar line of business].
(w.e.f. 01-06-2015)
Sr. No.
of Noti.
26/201
2
1.
2&3
4.
Abatemen
t
Effectiv
e
Rate
90%
70% #
30% *
1.40%
4.20%
9.80%
60% **
40% **
40% **
5.60%
8.40%
8.40%
70% #
60% @
60% #
60% #
70% #
4.20%
5.60%
5.60%
5.60%
4.20%
75% $
90% $
60% $
70% ^
3.50%
1.40%
5.60%
4.20%
75% ^
70% ^
3.50%
4.20%
60% ^
30% ^
30% ^
5.60%
9.80%
9.80%
(including hotel, convention center, club, pandal, shamiana or any other place,
speciallyarrangedfororganizingafunction)togetherwithrentingofsuchpremises
9.
9A.
Rules,
(Determinatio
Service
2006
n of Value)
Tax
60% *
40% *
5.60%
8.40%
* CENVAT credit on any goods classifiable under Chapters 1 to 22 (food articles) of the Central Excise Tariff Act has not been
availed.
** CENVAT credit on inputs and capital goods has not been availed.
# CENVAT credit on inputs, capital goods and input services has not been availed.
^ CENVAT credit on inputs used for providing the taxable service has not been availed.
@ CENVAT credit on inputs, capital goods, input services has not been availed. [CENVAT credit of input service of Renting of Motor
cab can be availed by service provider in similar line of business subject to a max. of 40% of the service tax of the value of service
received].
$ CENVAT credit on inputs, capital goods, input services has not been availed.. [CENVAT credit of input service of Tour Operator
can be availed. by service provider in similar line of business].
10
Sr.
Description of a Service
No.
1.
100%
business
2.
NIL
100%
3.
NIL
100%
NIL
100%
5.
NIL
100%
NIL
100%
NIL
100%
NIL
100%
NIL
100%
NIL
100%
business entity
6.
7.
8.
9.
NIL
100%
NIL
100%
NIL
100%
NIL
100%
* The service provider should be an Individual / HUF / Partnership Firm / AOP/LLP; and service recipient should be a body corporate.
10
(w.e.f. 01-07-
2012)
Sr.
No.
1.
2.
3.
4.
Service Tax
Notes Payable by
Service
Provider
Description of a Service
Service Tax
Payable by
Service
Receiver
NIL
100%
60%
50%
25%
40%
50%
75%
50%
25%
50%
75%
NOTES :
1.
(a) The service provider should be an Individual / HUF / Partnership Firm / AOP/LLP; and
(b) The service recipient should be a body corporate.
2.
In case of services of renting of a motor vehicle, the service recipient should be any person who is not engaged
in similar line of business.
Service
Receiver
Non - Body
Corporate
Body
Corporate
Non - Body
Corporate
Body
Corporate
Service Receiver
Non - Body
Corporate
Body
Corporate
Non - Body
Corporate
Body
Corporate
NA
NA
NO
YES
NA
NA
NO
NO
NO
NO
NA
NA
YES
NO
NA
NA
Non - Body Corporate = Individual / Firm / Trust / AOP / BOI / Society / LLP
11
13
2.
30-09-2014
30-09-2014
Payment
made on
Point of
Taxation
Remarks
Invoice date : on or after 01-10-2014
Payment within
3 months
Yes
No
3.
30-07-2014
4.
30-07-2014
POT
Date of Payment
Date following
period of 3 months
Date of invoice
12
14
Sr.
No.
Service
Completed on
Penalties
Invoice
Payment
Issued on
Received on
1.
Section
01-07-2012
10-07-2012
Nature
of default
2.
01-07-2012
10-08-2012
3.
70
Point of
Taxation
01-07-2012
10-08-2012
Rs. 500
05-06-2012
Rs. 1000
4.
05-05-2012
05-05-2012
Rs. 1000 + Rs. 100 for each day
5.
01-07-2012
05-06-2012
10-06-2012
but not exceeding 05-06-2012
Rs. 20,000
76
Failure to pay service tax [prior to 14-05-2015 ] 1% of the tax p.m. or Rs. 100 per day
limited to 50% of tax
76
Failure
to
pay
service
tax
[w.e.f.
14-05-2015]
Max.
10% of Service Tax Amt.
Sr. Date of entry Date of credit
Date of
Remarks
Nil if Service
Tax + Interest
No. in Books of
in Bank
Payment as
Accounts
Accounts
per PoTR 2011
paid within 30 days of Service
1.
01-07-2012
10-07-2012
01-07-2012
DateofofSCN
entry or Date of credit in
25%
of penalty
if Service Tax
bank,
whichever
is earlier
+ Interest + Penalty paid
rate of tax between
2.77(1)(a)
31-03-2012
05-04-2012
31-03-2012
Penalty for default
in obtaining Service
Tax RegistrationChange
Upto Rsin. 10,000
twoUpto
dates
& Credit in bank is
77(1)(b) Failure to keep, maintain or retain books
Rs. 10,000
within 4 working days of change
of account and other documents required
in rate
Upto Rs. 10,000 or Rs. 200 per
77(1)(c) Assessee fails to :
Change in rate of tax between
3.
31-03-2012
06-04-2012
06-04-2012
(i) furnish information called by an officer; or
till failure,
whichever
is after
twoday
dates
& Credit
in bank
(ii) produce documents called for by a
fourhigher.
working days of change in
Central Excise Officer; or
rate
(iii) appear before the Central Excise Officer,
when issued with a summon for appearance to
give evidence or to produce a document in an
inquiry. fails to pay service tax electronically
77(1)(d) Assessee
Upto Rs. 10,000
77(1)(e) Assessee issues invoice in accordance with
Upto Rs. 10,000
provisions of the Act or rules made
thereunder, with incorrect or incomplete
details or fails to account for an invoice in his
books offor
account
77(2)
Penalty
contravention of any provision for
Not exceeding Rs. 10,000
which no penalty is provided
78
Penalty for suppressing value of taxable Service 100% of Service Tax Amt.
[prior to 14-05-2015 ]
78
Penalty for suppressing value of taxable Service 100% of Service Tax Amt.
[w.e.f. 14-05-2015]
15% of Service Tax Amt. if
Service Tax + Interest + Penalty
paid within 30 days of Service of
SCN
25% of Service Tax Amt. if
Service Tax + Interest + Penalty
78A
13
(changes w.e.f. 10-052013)
Offences and
Penalties
15
Nature of Offence
Penalty
Any amount
Imprisonment
up to 1 year
Imprisonment
up to 7 years
Imprisonment
up to 3 years
Section 91: If Commissioner of Central Excise (CCE) has reason to believe that any person has committed offence and where
the amount exceeds Rs. 50 Lakhs, then CCE may authorize any officer not below the rank of Superintendent to arrest such
person.
(w.e.f. 06-082014)
Filing of Appeal
For filing of Appeal
before Commissioner
(Appeals)
For filing of Appeal
before Tribunal
(CESTAT)
Mandatory Pre-Deposit *
Duty or (Duty + Penalty)
Only Penalty
Additional 2.5%
of the Penalty
Sr.
No.
Filing of Appeal
1.
2.
Only Penalty
NIL
NIL
1
4
Rule No.
Rule : 3
General Rule
Rule : 4
Performance
Based Services
Particulars
(w.e.f. 01-07-2012)
Place of Provision
General Rule
Rule : 5
Services related
to Immovable
Property
Rule : 6
Services related
to Events
Rule : 7
Services provided
at more than one
location
Rule : 8
Provider and
recipient are
located in Taxable
territory
Location of Recipient of
Service
1
5
Rule No.
Particulars
Place of Provision
Rule : 9
i)
Specified Services
Rule : 10
Goods Transport
Service
Rule : 11
Passenger
Transport Service
Passenger Transportation
Rule : 12
Service provided
on board a
conveyance
Rule : 13
Power to notify
description /
circumstances
Banking Company,
Financial Institution,
NBFC - To account holders
Online information,
DBAccess, Data Retrieval
Intermediary Services*
iv) Hiring means of transport upto
one month including yachts,
but excludes aircrafts &
vessels [w.e.f. 01-10-2014]
Rule : 14
Order of
Application of
Rules
* "intermediary" means a broker, an agent or any other person, by whatever name called, who
arranges or facilitates a provision of a service (hereinafter called the 'main' service) or a supply of
goods, between two or more persons, but does not include a person who provides the main service or
supplies the goods on his account. [w.e.f.01-10-2014]
16
CENVAT Credit on
Input Service
Invoices
Avail CENVAT Credit when Invoice is received
YES
YES
CENVAT Credit
availed remains valid
NO
CENVAT Credit can be availed
Payment is done to vendor
within 90 Days of Date of Invoice
NO
CENVAT Credit availed has to be reversed
Payment is done to vendor
within 1 year from the date of Invoice
NO
YES
CENVAT Credit can be availed
again on the date of payment
Filing Fees
Rs. 1,000
Rs. 5,000
Rs.10,000
17
Sr.
No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
N.A.
Yes
Yes
N.A.
Yes
N.A.
Yes
N.A.
N.A.
Yes
Yes
Yes
Yes
N.A.
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Yes
No
No
Yes
1
1
2
No
No
Yes
Yes
No
No
No
No
1
8
Cenvat credit of above input services (Sr. No. 13 & 14) are available, if it is used for
providing,
a) Construction Services
b)
2.
Cenvat Credit of the above input service (Sr. No. 15 & 17) are available for the
following output services subject to the condition that Motor Vehicle is registered in
the name of Output Service Provider .
2A. Output Services, for which Motor Vehicle designed for transportation of goods is a
capital Good (*):
a)
Service of Renting of such motor vehicle
Service of transportation of inputs and capital goods used for providing an output
service
c) Service of courier agency
2B. Output Services, for which Motor Vehicle designed to carry passengers is a capital
Good (*):
a) Service of Renting of such motor vehicle.
3.
4.
b)
c)
Cenvat credit of the above specified service (Sr. No. 16) is available even if the
Motor Vehicle is not Capital Goods as the definition of Capital Goods, when the
above services used by:
A Manufacturer of a Motor Vehicle in respect of Motor Vehicle manufactured by
such person ; or
An insurance company in respect of a motor vehicle insured or reinsured by such
person.
Services covered :
a) Outdoor Catering
b)
c)
Beauty treatment
Health Service
d)
e)
f)
g)
h)
i)
Health Insurance
Travel benefits extended to employee on vacation
1
9
21
Sr.
No.
Category of Service
SubEffective
Clause
Date
No.
Accounting Codes
Tax
Interest
Advertising Agency
2
3
4
Architect Services
zzzk
Auctioneer's Services
zzzr
Airport Services
zzm
zzzzc
zo
16-07-2001
01-07-2003
zm
00440181 00440182
10 Forex Broking
zzk
zq
12 Broadcasting Services
zk
zzb
zzo
zzzq
zs
zr
zzzd
zzze
zzq
zzc
zzzh
25 Convention Services
zc
zzzzk
zzzw
2
0
Sr.
No.
Category of Service
SubEffective
Clause
Date
No.
Accounting Codes
Tax
Interest
Design Service
zzzzd
32
zzzzb
33
Dredging Services
zzzb
34
zt
35
zzd
36
zu
37
zv
38
zzy
39
Franchise Services
40
41
42
43
44
30
31
zze
zzzzn
zzp
zw
zzzzo
zzzze
zl
zy
zzr
zzzo
Establishments
45
46
47
48
49
50
51
Internet Cafe
zzf
52
zzzu
53
zzzzf
zzzzm
Under ULIP
54
55
zx
56
zzzg
57
zzzzp
58
59
Management,Maintenanceand RepairServices
2
1
Sr.
No.
Category of Service
zzg
SubEffective
Clause
Date
No.
Accounting Codes
Tax
Interest
60
Mandap Keeper
01-07-1997 00440035
00440036
61
07-07-1997 00440060
00440061
62
63
Mining Services
64
65
zzzy
01-06-2007 00440402
00440403
OnlineInformation&databaseRetrievalServices
zh
16-07-2001 00440153
00440154
zzs
10-09-2004 00440274
00440275
66
zzt
10-09-2004 00440051
00440052
67
Packaging Activities
zzzf
16-06-2005 00440326
00440327
68
zzw
10-09-2004 00440054
00440055
69
Photogaphy Services
zb
16-07-2001 00440129
00440130
70
zn
16-07-2001 00440177
00440178
71
zzl
01-07-2003 00440177
00440178
72
16-10-1998 00440092
00440093
73
16-10-1998 00440100
00440101
74
75
16-10-1998 00440096
00440097
zzzzq
01-07-2010 00440604
00440605
zzzs
01-05-2006 00440374
00440375
zz
16-08-2002 00440201
00440202
Events, ect.
76
77
78
16-10-1998 00440104
00440105
79
zzzl
01-05-2006 00440350
00440351
80
Registrar to an Issue
zzzi
01-05-2006 00440338
00440339
81
16-07-1997 00440048
00440049
82
zzzz
01-06-2007 00440406
00440407
83
za
16-07-2001 00440125
00440126
84
16-10-1998 00440108
00440109
85
zzzzr
01-07-2010 00440607
00440608
00441068
ServicesprovidedbyAir-conditionedrestaurants
zzzzv
01-05-2011 00441067
87
zzzzs
88
zzzzt
01-07-2010 00440613
00440614
89
zzzzu
01-07-2010 00440616
00440617
zzzj
01-05-2006 00440342
00440343
Development of Complexes
90
2
2
Sr.
No.
Category of Service
SubEffective
Clause
Date
No.
Accounting Codes
Tax
Interest
91
zzzt
92
Short-term accommodation
zzzzw
93
zzza
94
zj
95
SpaceorTimeSellingServicesforAdvertisements
zzzm
96
Sponsorship Services
zzzn
97
Steamer Agent
98
Stock Broker
99
Stock Exchange
zzzzg
zzzzh
zzzzi
zza
zzzzj
zzv
zzzc
zzi
zzh
zzzx
zzu
zzzzl
zzn
zzzp
zzz
zzzv
zzx
zi
zzzza
00440298 00440299
00440426 00440427
23
ADVISORY SERVICES
Indirect Taxation Consultancy
Service Tax
- Opinion Regarding Applicability
- Filing of Returns
- Preventive Matters
- DGCEI Raid Matters
- Service Tax Audit
Excise & Customs
GVAT & CST
Goods & Service Tax (GST)
Impact Analysis of GST
Due Diligence
Sector Specific Structuring
International Taxation
Compliance with Transfer Pricing regulations
Filing of Ex-Patriate Returns
DTAA related services