Service Tax payment process

I belive you have rented out your building which is used for commercial purpose. If it is the first year then you need not pay service tax upto Rs 10 lakhs but you need to take registration once your income from rent reaches Rs 9 lakhs.

Before collectiong tax from your tenants you need to take registration with your jurisdictional service tax superintendent. You need to apply for it in ST-1 form which you can download from www.cbec.gov.in. The documents that are required to be submited along with the ST-1 form are your PAN card issued by the IT Dept., and address proof(  current Telephone Bill, Cell Bill or Electricity Bill  issued in your name).

Payment of service tax is required to be made within the 5th of the month immediately following the quarter in which the payment is received.

For quarter ending  30th June = Make payment within 5th July

For quarter ending 30th Sept= Make payment within 5th Oct.

For quarter ending 31st Dec= make payment within 5th January

For quarter ending 31st March= Make payment within 31st March.

Before making payment find out the desiganated bank from your local service tax authority. Collect GAR-7 form, fill it up and make payment in designated bank. You have the option of amking e-payment. Hope it will serve your purpose