Service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 October 2013
HOW TO FILE FIRST QUARTER OF SERVICE TAX 2013-14 AND HOW TO PAY ONLINE PAYMENT OF SERVICE TAX FIRST QUARTER PLEASE HELP ME
thank you
thank you
03 October 2013
The Service tax return for 2013-14 shall be half yearly and hence the return shall be for the period April - September and October - March. The due date for Return Period April'2013 to September'2013 is 25/10/2013.
For online payment of Service tax, please visit the following link.
https://cbec.nsdl.com/EST/InputPageForEPaymentServlet
For online payment of Service tax, please visit the following link.
https://cbec.nsdl.com/EST/InputPageForEPaymentServlet
Querist : Anonymous
Querist :
Anonymous
(Querist)
15 November 2013
I HAVE A OWN BUILDINGS, I AM COLLECTED RENTAL EVERY MONTH WHEN DID U APPLICABLE SERVICE TAX, EVERY YEAR I AM COLLECTED TOTAL RENT MINIMUM 13 LAKES,PLEASE TEL ME.
REGARDS,
SRIRAM
REGARDS,
SRIRAM
24 July 2025
Your Query Breakdown:
How to file service tax for FY 2013-14 – first quarter?
How to make online payment of service tax?
You own buildings and collect rent of ₹13 lakhs per year – Is service tax applicable on rental income?
🔹 1. Filing Service Tax Return for FY 2013–14:
From 1st July 2012 onwards, service tax returns are filed half-yearly, not quarterly.
📝 Return Periods:
April to September → Due by 25th October
October to March → Due by 25th April
✍️ Steps to File:
Register on ACES Portal
Login → Navigate to: RET → Fill ST-3
Fill details of taxable service, amount received, tax paid.
Submit online.
File digitally OR take printout and submit signed copy to department.
🔹 2. Online Payment of Service Tax:
Service tax was paid through NSDL – now integrated into CBIC's portal.
💻 Payment Procedure:
Visit: https://cbec.nsdl.com/EST/InputPageForEPaymentServlet
Enter your Assessee Code (15-digit PAN-based)
Select Service Tax → Fill in payment details
Choose your bank & pay via net banking
Save the challan (GAR-7) as proof of payment
🔹 3. Service Tax on Renting of Immovable Property:
Service tax is applicable on renting of commercial property, not residential.
📌 Applicability:
Threshold exemption: If your taxable services (including rent) do not exceed ₹10 lakhs in a financial year, you are exempt under Notification 33/2012-ST.
But you said ₹13 lakhs/year → Exceeds ₹10 lakh, so service tax is applicable.
🧾 If Your Property is:
Residential for personal use → Not taxable
Used for commercial purposes (e.g. shops, offices) → Taxable @ 12.36% in FY 2013–14
You must:
Register for service tax (if not already done)
Collect service tax from tenant
Pay to government & file ST-3 returns
✅ Summary:
Query Answer
How to file return? Half-yearly via ACES portal
Online payment? Through NSDL/CBIC portal using Assessee Code
Service tax on rent ₹13L/year? Yes, if it is for commercial property and exceeds ₹10L threshold
How to file service tax for FY 2013-14 – first quarter?
How to make online payment of service tax?
You own buildings and collect rent of ₹13 lakhs per year – Is service tax applicable on rental income?
🔹 1. Filing Service Tax Return for FY 2013–14:
From 1st July 2012 onwards, service tax returns are filed half-yearly, not quarterly.
📝 Return Periods:
April to September → Due by 25th October
October to March → Due by 25th April
✍️ Steps to File:
Register on ACES Portal
Login → Navigate to: RET → Fill ST-3
Fill details of taxable service, amount received, tax paid.
Submit online.
File digitally OR take printout and submit signed copy to department.
🔹 2. Online Payment of Service Tax:
Service tax was paid through NSDL – now integrated into CBIC's portal.
💻 Payment Procedure:
Visit: https://cbec.nsdl.com/EST/InputPageForEPaymentServlet
Enter your Assessee Code (15-digit PAN-based)
Select Service Tax → Fill in payment details
Choose your bank & pay via net banking
Save the challan (GAR-7) as proof of payment
🔹 3. Service Tax on Renting of Immovable Property:
Service tax is applicable on renting of commercial property, not residential.
📌 Applicability:
Threshold exemption: If your taxable services (including rent) do not exceed ₹10 lakhs in a financial year, you are exempt under Notification 33/2012-ST.
But you said ₹13 lakhs/year → Exceeds ₹10 lakh, so service tax is applicable.
🧾 If Your Property is:
Residential for personal use → Not taxable
Used for commercial purposes (e.g. shops, offices) → Taxable @ 12.36% in FY 2013–14
You must:
Register for service tax (if not already done)
Collect service tax from tenant
Pay to government & file ST-3 returns
✅ Summary:
Query Answer
How to file return? Half-yearly via ACES portal
Online payment? Through NSDL/CBIC portal using Assessee Code
Service tax on rent ₹13L/year? Yes, if it is for commercial property and exceeds ₹10L threshold
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