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)
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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)
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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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