Organisation : Ministry of Finance
Facility : Service Tax Procedure
Home Page : https://www.cbic.gov.in/
Service Tax Procedure :
As on 1st May, 2011, 119 services are taxable services in India. These taxable services are specified in Section 65(105) of the Finance Act,1994. Section 64 of the Finance Act, 1994, extends the levy of service tax to the whole of India, except the State of Jammu & Kashmir.
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A. the services,-
(i) in relation to telecommunication service;
(ii) in relation to general insurance business;
(iii) in relation to insurance auxiliary service by an insurance agent; and
(iv) in relation to transport of goods by road in a goods carriage, where the consignor or consignee of goods-
Example :
Suppose the value of taxable service is Rs.100. Service tax AT 10% will be Rs.10 and Education Cess AT 2% of the Service Tax will be Rs.0.20 and Secondary & Higher Education Cess AT 1% of the service tax will be 0.10.
Procedure for Registration
3.1 Fill the Form ST-1 in duplicate. (Form ST-1 is available on the departmental website ( cbec.gov.in). Enclose photocopy of PAN card, proof of address to be registered and copy of constitution /partner ship deed etc. of the firm, if any.
3.2 Copy of PAN card is necessary as a PAN based code (Service Tax Code) is allotted to every assessee.
3.3 These forms are required to be submitted to the jurisdictional Central Excise office (in case of seven Service Tax Commissionerates, to the jurisdictional Division office). There are separate service tax commissionerates in Mumbai, Chennai, Delhi, Kolkata, Bangalore and Ahmedabad as mentioned in the previous chapter).
3.4 A person liable to pay service tax should file an application for registration within thirty days from the date on which the service tax on particular taxable service comes into effect or within thirty days from the commencement of his activity.
3.5 Where a person, liable for paying service tax on a taxable service,
(i) provides such service from more than one premises or offices; or
(ii)receives such service in more than one premises or offices; or,
iii) is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax,
General Procedures
Every person providing taxable service is required to issue (within 14 days of completion of service or receipt of payment towards value of service, whichever is earlier) an invoice, a bill or challan signed by him or a person authorized by him. Such invoice, bill or challan should be serially numbered and should contain following information :
i name, address and registration number of such person
ii the name and address of the person receiving services
iii description, classification and value of taxable service provided, and
iv service tax payable thereon.