Service tax knowledge

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Querist : Anonymous

Querist : Anonymous (Querist)

10 January 2012 difference between ST3& ST3A form and what is input service distributors,do we get input credit on service tax

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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11 January 2012 ST -3 is the form for half yearly return that has to be filed by every registered service provider (for periods from April to September and October to March), whereas ST- 3A is Memorandum for provisional deposit under rule 6 of the Service Tax Rules, 1994.

It has to be filed by those Service Tax assessees only who have paid their service tax on provisional basis.

Where ST 3 contains the details of Value of Taxable Services provided and tax thereon along with other details, ST - 3A contains the details of Taxable value & Tax paid on Services assessed provisionally and Taxable value & tax paid on final assessment alongwith the reasons for paying tax provisionally.

ST - 3A has to be submitted on monthly basis as against ST 3 that is to be filed Half yearly.

input service distributor" means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be;

Regards,

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