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Restructuring Advisory

Restructuring Advisory

Service tax is levied on all services except negative list. Generally it is the responsibility of every service provider to make payment except reverse charge mechanism.

The Self-Assessment System is followed in Service Tax. These tax returns have to be filed half yearly


The Person who is liable to pay SERVICE TAX, is required to get REGISTERED

As Per SSI Exemption – 6/2005

In any FY, Taxable services of "An AGGREGATE VALUE NOT EXCEEDING RS. 10 LAKHS" shall be exempt from payment of whole of service tax. WHO: Who is liable file the service tax return

Every service provider or service receiver (in case of reverse charge mechanism) liable to file service tax return whose is registered under service tax.

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 as prescribed by rules.

Due date of Filing of Return

Service tax return shall be filed on half yearly basis in ST-3 Form, EVEN in case of 'NIL' service provided, the service tax return is compulsory to be filed. The jurisdictional Superintendent of Central Excise is authorized to cross verify the correctness of self assessed returns. 

Period Due Date of Filing of Return Due Date of Filing of Return (in case of E-Payment)
First Half Year (from April to September) 25th day of the October 26th day of the October
Second Half year (from October to March) 25th day of the April 26th day of the April

Mandatory E-filing of service tax return

The e-filing of service tax return has been made mandatory, for all assessees who have paid (in cash plus through CENVAT Credit) a service taxamounting to Rs. 10 Lakhs or more in the preceding financial year or in the current financial year.

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