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Service tax was introduced in India in Finance act 1994. After that it is revised in every financial year. Service tax is applicable in whole India except Jammu & Kashmir. In 2012 government introduce negative list at place of selective services. Every person who provides any services except the services covered in negative list is liable to pay services tax. First assesses need to make application to the superintendent in ST-1 with in 30 days of levy of service tax in duplicate copies for Registration of Service Tax. Documents submitted with application for registration- 1. Copy of PAN card 2. Proof of residence 3. Constitution of the applicant 4. Power of attorney in respect of the authorized person Registration certificate would be provided in 7 days by the department. If not so provided, then it is deemed that registration is granted. If service provider provide more than one services than he can choose scheme of centralized registration if he have centralize billing or centralized accounting system. In case if we are applying for centralize registration, the commissioner of central excise will provide the certificate of registration. Person providing services is liable to collect service tax for the customer and deposit with CG. He is also liable to file return on each quarter. Service Tax Return is submitted in ST-3 in triple copies on 25th of the month following the quarter. In case assesses is providing more than one services one return is sufficient. And if any person files return after due date then it would be treated as a violation and is liable for penal action. Following amounts to be paid for delay of filing returns- For delay of 15 days- Rs 500 For delay beyond 15 days upto 30 days- Rs 1000 For delay beyond 30 days- Rs 1000 + Rs 100 for every day delay from the 31st day. In case if the assesses is paying service tax more than 10 lakhs (including cenvat credit) then E-filing is compulsory for him. But E-filing of service tax return is mandatory effective from 01-10-2011 for all assessees. (Service Tax Notification No. 43/2011 – S.T. dated the 25th August, 2011). In case of any mistake or omission in the original return assesses can revise the return with in 90 days form the date of submission of return under rule 7. We are the best Service Tax Consultants in India. We help you in solving all queries related to service tax with our expert knowledge. We will make it simple for you. And you can get all the answers of all of your queries like- Which services are covered in under services tax? What are the due dates of paying service tax to government? What is the general rate of services tax? How to file return of services tax? For services tax solutions you can contact us. We help you in solving all queries related to service tax with our expert knowledge. We will make it simple for you. And you can get all the answers of all of your queries like. Service Tax Consultants, Service Tax Return and Registration of Service Tax.
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