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Vivek (Querist)
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06 August 2013 Dear Sir,
A Safe(Almirah) manufacturer who also repaires old almirahs. For repair work he has obtained the service tax registration.

While filing his service tax return, whether the figures of sales business are to be mention in service tax return
or
only repair jobwork will be mentioned in the return.

If sales figures also to be mentioned then in which column of return it should be mentioned?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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06 August 2013 Only receipts from job work will be mentioned in the service tax return.

Vivek

Vivek (Querist)
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06 August 2013 I want to ask one more thing -

Suppose in one bill we have charged Rs. 600/- service tax @12.36% and customer party paid only Rs. 300/- 50% of tax by saying that rest will be paid by them ( I think they did under RCM).
Then how to show 50% service tax in return.

whether there is a seperate column in return to fill service tax received 50%.

Please clarify.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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21 July 2025 Here’s how to handle your queries about the service tax return:

Sales vs. Repair Job Work:

Since service tax is applicable only on repair job work, you should report only the repair/maintenance service receipts in the service tax return.

The sales of almirahs (goods) are not subject to service tax, so they should not be mentioned in the service tax return.

Partial Payment of Service Tax by Customer (RCM scenario):

When the customer pays part of the service tax under Reverse Charge Mechanism (RCM) (like 50%), and you collect only 50% from them:

You should show the full service tax amount collected by you (Rs. 600) in the service tax return under the appropriate column (usually under taxable value and tax collected).

The amount paid by the customer under RCM (50%) is not shown as service tax collected by you; it is the customer’s liability.

There is no separate column in the return for “service tax received partially” because service tax liability either falls on you (the service provider) or the recipient under RCM.

You should maintain proper documentation showing the split and payments.

Summary:

Report only taxable service receipts (repair jobs) in the service tax return.

Show the full service tax on your invoice as collected (Rs. 600), but note that part of the tax is paid by customer under RCM and is not included in your tax payment or credit.

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