Online filing and rate of service tax

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I HAVE TWO QUESTIONS, REGARDING ONLINE EFILING OF SERVICE TAX RETURN AND CHANGE OF RATE OF SERVICE TAX.

1) FROM WHICH PERIOD THE ONLINE FILING IF SERVICE TAX WAS MADE COMPULSORY ?

2) WHEN DID THE CHANGE OF RATE OF SERVICE TAX, FROM 10% TO 12%, COME INTO EFFECT ?

3) WHAT WAS THE PENALTY RATE BEFORE F.Y. 2012-13 FOR NON FILING OF SERVICE TAX RETURN ?

Replies (2)
Originally posted by : Promit Majumdar
I HAVE TWO QUESTIONS, REGARDING ONLINE EFILING OF SERVICE TAX RETURN AND CHANGE OF RATE OF SERVICE TAX.

1) FROM WHICH PERIOD THE ONLINE FILING IF SERVICE TAX WAS MADE COMPULSORY ?
.
w.e.f. 01.10.2011, every assessee will have to submit half-yearly service tax return electronically, irrespective of the amount of service tax paid by him in the preceding financial year.
.
Notification No. 43/2011–ST, dated 25.08.2011


2) WHEN DID THE CHANGE OF RATE OF SERVICE TAX, FROM 10% TO 12%, COME INTO EFFECT ?
.

 

Service Tax

Edu. Cess

SHE Cess

till 13.05.2003

5%

-

-

from 14.05.2003 to 09.09.2004

8%

-

-

from 10.09.2004 to 17.04.2006

10%

2%

-

from 18.04.2006 to 10.05.2007

12%

2%

-

from 11.05.2007 to 23.02.2009

12%

2%

1%

from 24.02.2009 to 31.03.2012

10%

2%

1%

from 01.04.2012

12%

2%

1%


3) WHAT WAS THE PENALTY RATE BEFORE F.Y. 2012-13 FOR NON FILING OF SERVICE TAX RETURN ?
.

 

upto 31.03.2011 (Rs.)

w.e.f 01.04.2011 (Rs.)

for delay up to 15 days

500

500

for delay beyond 15 days but up to 30 days

1000

1000

for delay beyond 30 days

1000 + 100/day from 31st day subject to a max. of Rs. 2000

1000 + 100/day from 31st day subject to a max. of Rs. 20000

 


what is the abatement and rate service tax  on iterior dcoration/Designer Services


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