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S E R V I C E T A X
SERVICE TAX

General Information

Some of the important statutory provisions as laid down in the Service Tax Act. 1994 are as follows.

Section 68 - Payment of Service Tax
Important Statutory Provisions.

(1) Every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such period as may be prescribed.

(2) Notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the Central Government in the official Gazette, the service tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of the chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service.

Rule 6 of Service Tax Rules:
Payment of Service tax.

(1) The service tax on the value of taxable services received during any calendar month shall be paid to the credit of the Central Government by the 25th of the month immediately following the said calendar month.

Provided that where the assessee is an individual or proprietory firm or partnership concern, the service tax on the value of taxable services received during any quarter shall be paid to the credt of the Central Govt. by the 21stof the month, immediately following the said quarter.

(2) The assessee shall deposit the service tax liable to be paid by him with the bank designated by the Central Board of Excise and Customs for this purpose in Form TR6 or in the manner prescribed by the CBEC.

2. Section 69 - Registration

Every person liable to pay the service tax under this chapter or the rules made there under shall, within such time in such manner and in such form as may be prescribed, make an application for registration to the Superintendent of Central Excise.

Rule 4 of Service Tax Rules:
Registration.

(1) Every person liable for paying the service tax shall make an application to the concerned Superintendent of Central Excise, in Form ST-i for registration within a period of thirty days from the date on which the service tax under Section 66 of the Finance Act, 1994 (32 of 1994) is levied:

Provided that where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement.

Rule 5 of Service Tax Rule
Records.

(1) The records (including computerised data) as maintained by an assessee in accordance with the various laws in force from time to time shall be acceptable.

(2) Every assessee shall furnish to the Superintendent of Central Excise, at the time of filing the Return for the first time, a list of ali accounts maintained by the assessee in relation to service tax including memoranda received from his branch offices.

3. Section 70 - Furnishing of Returns

Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a Return in such form and in such manner and at such frequency as may be prescribed.

 

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