PRESENTATION ON PRESENTATION ON

SERVICE TAXSERVICE TAXPROCEDURESPROCEDURES

PROCEDURE PROCEDURE

FORFOR

REGISTRATIONREGISTRATION

Application in Form ST-1

Within 30 days from the date of

notification of levyor

provision of service

Superintendent of

Central Excise

Annexures:

•Documentary proof of residential or official premises

•PAN Card

•Copy of Ration Card/Passport/Telephone Bill/Electricity Bill/Voter ID card

•Rent Receipt/House Tax receipt/Rent or Lease Agreement/NOC from Owner/Ownership Deed

•Affidavit in case of difficulty

•Board Resolution & Copy of MOA n AOA

Certificate of Registrationin Form ST-2

Within 7 days of receipt of Application

Taxable Service provided by NON RESIDENTS or by

a persons from outside IndiaAND

who does not have any office in India

Exemption from Registration- NRI

Person receiving Taxable Service in India

Liability on

MORE THAN ONE MORE THAN ONE PREMISES PREMISES

OR OR MORE THAN ONE TAXABLE MORE THAN ONE TAXABLE

SERVICESERVICE

CENTRALISED BILLING

Option to get registeredthe premises where the

Centralized billing is done

DECENTRALISED BILLING

Separate Applicationsfor

Registration of each premises

Taxable Service provided from more than one premises

More than one Taxable Service provided from

one premises

Single Application for

Registration

Mentioning all the Taxable ServicesProvided by him

REGISTRATION CERTIFICATE IS NON TRANSFERABLE

PROCEDURE FOR PAYMENT OF SERVICE TAX

RATE OF TAX10%

+2% Education Cess

DUE DATECo.- Monthly-by 25th of next month

Non-Co.-Quarterly-25th of the month following the quarter

MODE OF PAYMENTTR-6 Yellow Challan

in 4 copies (2 [with us]+2[with Bank], presented at PNB

PAYMENT AFTER DUE DATE

Interest @13% p.a.

SERVICE TAX ON PRACTISING CA & CS

TAXABLE SERVICES OF PCA AND PCS

Accounting And Auditing

Secretarial Auditing

Verification of Declaration u/s 149 of the Companies Act, 1956

Signing of Annual Return of Listed Companies u/s 161

Certification under Schedule XIII

Certification of Documents to be filed by Companies with ROC under the Act

Certification in Form 1relating to Dividend

Certification under EXIM Policy/FEMA/WEALTH TAX

EXEMPTION: EXEMPTION:

UNO/International Organisation

Developer/Units of SEZ subject to conditions

Export of Services

Reimbursement of out of pocket expenses charged to the client on actual basis

Value of all the taxable services as is equal to the value of goods and materials sold by the service provider to the recipient of service provided there is documentary proof specifically indicating the value of the said goods and materials

SERVICE TAX CODE STC NumberSERVICE TAX CODE STC Number

•STC Number will be PAN+ST+001

•All concerned registered under the Service Tax Rules

•To compulsorily obtain PAN

•Whether or not they pay Income Tax

FURNISHING OF RETURNSFURNISHING OF RETURNS

Half Yearly Return in Form ST-3In Triplicate

AnnexureCopy of TR-6

Form ST-3AFIRST RETURN

List of Books of A/c maintained

Time period

By 25th of the month following the half yearApril-Sept by 25th Oct

Oct-March by 25th April

THANK YOUTHANK YOU