Service tax

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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

Shyam Lal Naik

Shyam Lal Naik (Expert)

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

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

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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

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