At H1 (on challan service page) of ST 3, we are supposed to mention the month, challan number & CHALLAN AMOUNT.

At H2, we are supposed to pick the payment entry (say, interest) and again mention the month, challan number & challan date.

My question is - WHAT AMOUNT TO ENTER IN THE 'AMOUNT' COLUMN OF H2..THE CHALLAN AMOUNT OR THE INTEREST AMOUNT??

Dear Sir,

If transporter charges 12.36% in it's bill, then also receiver have to pay 3.09% as per RCM ?

For Eg. Transport Charges Rs. 980, Service Tax on it is Rs. 122, Bill Amount Rs. 1102.

We have paid a total of Rs. 1102 for transport charges, then also as per reverse charge mechanism (RCM) we have to pay 25% of total Service tax ?

Transporter is having Service Tax no. which is for your reference only.

THanks in advance for your reply.

Hi All,

Can anyone guide me how to fill ST-3. i am facing following problem:

Actullay i am preparing return of July -Sep 2012, i was supposed to pay service tax as service recipient and i had paid the same with interest in the month of March 2013.

now can please guide me how to fill these details in St-3 Form, as i had paid the same in March 2013. or should i need to mention the same in next return i will be filing keeping these fields blank in this form.

further in challan-service tab in ST-3 only challan paid in the month particular month has to mention or challan paid in respect of services provided in particualr month has to mention.

Please help.. its urgent..

we are taking services from transporters continuously but we receipt bills from transporters after 2-3 months.

Like for april month bill received in july..

But payment made in june.

In which month and date we have to deposit service tax as service receipint.

Kindly reply.

Thanks.

Kindly remove my confusion as to whether a belated service tax return can be revised or not?? I have got following two different opinions-

I)A service tax return can be filed under Sec.70(1) of the Finance Act, 1994 (“Act”) Furnishing of returns. — [(1)] Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency [ “SECTION [70.and with such late fee not exceeding [twenty thousand rupees,] for delayed furnishing of return, as may be prescribed.]”
Its apparent from the above that the Sec.70(1) of the Act governs both the return filed within the due date and the belated one.
Therefore,a Service Tax return which is filed after the due date, as prescribed under Rule 7C of the Service Tax Rules, 1994 (“Rules”) is also a return filed under Rule 7 of the Rules read with Sec.70(1) of the Act. Hence, a belated Service Tax Return may be revised as per Rule 7B of the Service Tax Rules, 1994.

II)As per provision (Rule 7B) has been incorporated in the rules to provide provisions of filing a revised return. Accordingly, in case there is a mistake or omission in the original return, a revised return can be filed with in a period of 90 days from the date of filing of original return,
As per the provisions of rule 7B a return can be revised only if the original return has been filed under rule 7. Means thereby, a revised return can not be revised again. Similarly, a belated return can not be revised under rule 7B.

Will the assess be liable to pay further Service Tax if the service tax has been paid with the wrong accounting code? If so, please let me know.

What should be the process for it's correction
pls guied me.

‘A’ is the recipient of the services from the territories outside India and TDS is borne by A only. Kindly advice A, wr.t. applicability and quantum of service tax and accounting treatment to TDS borne by him and allow ability of such expenses for the purpose of income tax assessment.

Dear Expert

If Restaurants has licence to serve alcohol
but has no air conditioner facilities is service tax applicable?

If a service has been newly enacted as taxable service from 1-4-2013, what will be the value of taxable service provided in the preceding year.

Will it be nil as the service was not taxable?
If so, shall small service provider exemption of 10 lakhs be available in current year?

Please advice. Are there any service tax faq or notification regarding this?

service charge collected from government for that service charge service tax is applicable or not.