SERVICE TAX RULES, 1994
(1) These rules may be called the Service Tax Rules, 1994.
(2) They shall come into force on the 1st day of July, 1994.
(1) In these rules, unless the context otherwise requires,--
(a) "Act" means the Finance Act, 1994 (32 of 1994) ;
1[(b) "assessment" includes self assessment of service tax by the assessee, reassessment, provisional assessment, best judgment assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed;]
(c) "Form" means a form appended to these rules ;
2[(cc) "half-year" means the period between 1st April to 30th September or 1st October to 31st March of a financial year;]
28[(ccc) input service distributor has the meaning assigned to it in clause (m) of rule (2) of the CENVAT Credit Rules, 2004;]
The Central Board of Excise and Customs may appoint such Central Excise Officers as it thinks fit for exercising the powers under Chapter V of the Act within such local limits as it may assign to them as also specify the taxable service in relation to which any such Central Excise Officer shall exercise his powers.
(1) Every person liable for paying the service tax shall make an application to the 10[concerned Superintendent of Central Excise] in Form ST-1 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 :
11[Provided further that a person liable for paying the service tax in the case of taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 (32 of 1994) may make an application for registration on or before the 31st day of December, 1998:]
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(1) Every person providing taxable service shall 38[not later than fourteen days from the date of 89[completion of] such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier] issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him 40[in respect of such taxable service] provided or to be provided and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely:-
(i) the name, address and the registration number of such person;
(ii) the name and address of the person receiving taxable service;
(iii) description, classification and value of taxable service provided or to be provided; and
(i
Any goods transport agency which provides service in relation to transport of goods by road in a goods carriage shall issue a consignment note 70[to the recipient of service]:
Provided that where any taxable service in relation to transport of goods by road in a goods carriage is wholly exempted under section 93 of the Act, the goods transport agency shall not be required to issue the consignment note.
Explanation.- For the purposes of this rule and the second proviso to rule 4A, "consignment note" means a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, de
(1) The records 46[***] including computerised data as maintained by an assessee in accordance with the various laws in force from time to time shall be acceptable.
63[(2) Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of return for the first time or the 31st day of January, 2008, whichever is later, a list in duplicate, of-
(i) all the records prepared or maintained by the assessee for accounting of transactions in regard to,-
(a) providing of any service, whether taxable or exempted;
(b) receipt or procurement of input services and payment for such input services;
(c) receipt, purchase, manufacture, storage, sale, or delivery, as the case may be, in regard of
The rate of tax in case of services provided, or to be provided, shall be the rate prevailing at the time when the services are deemed to have been provided under the rules made in this regard.]
................................
80. Inserted by the Service Tax (Amendment) Rules, 2011 vide Notification No. 03/2011 dated 01.03.2011 w.e.f. 01.04.2011.
62[(1) The service tax shall be paid to the credit of the Central Government,-
(i) by the 6th day of the month, if the duty is deposited electronically through internet banking; and
(ii) by the 5th day of the month, in any other case, immediately following the calendar month in which the 81[service is deemed to be provided as per the rules framed in this regard]:
Provided that where the assessee is an individual or proprietary firm or partnership firm, the service tax shall be paid to the credit of the Central Government by the 6th day of the month if the duty is deposited electronically through internet banking, or, in any other case, the 5th day of the month, as the case may be, immediately following the quarter in which the 81[service is deemed to be provided as per the rules framed in this
(1) Every assessee shall submit a half-yearly return in Form 'ST-3' or 'ST-3A', as the case may be, along with a copy of the Form TR-6, in triplicate for the months covered in the half-yearly return.
(2) Every assessee shall submit the half-yearly return by the 25th of the month following the particular half-year.
95[***]
96[(3) Every assessee shall submit the half-yearly return electronically.]
97[(4)The Central Board of Excise and Customs may, by an order extend the period referred to in sub - rule (2) by such period as deemed necessary under circumstances of special nature to be specified in such order.]
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22. Su
Notwithstanding anything contained in rule 7, an assessed, in case of service provided by--
(a) goods transport operator for the period commencing on and from the 16th day of November, 1997 to 2nd day of June, 1998; and
(b) clearing and forwarding agents for the period commencing on and from the 16th day of July, 1997 to 16th day of October, 1998,
shall furnish a return within a period of six months from the 13th day of May, 2003, in Form ST-3B alongwith copy of Form TR-6 in triplicate, failing which the interest and penal consequences as provided in the Act shall follow.]
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23a. Inserted by the Service Tax (Amendment) Rules, 2003, w.e.f. 14-5-2003.
An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of 68[ninety days] from the date of submission of the return under rule 7.
Explanation.- Where an assessee submits a revised return, the relevant date for the purpose of recovery of service tax, if any, under section 73 of the Act shall be the date of submission of such revised return.]
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57. Inserted by Service Tax (Amendment) Rules, 2007 vide Notification No. 1/2007-ST dt. 01.03.2007 w.e.f. 01.03.2007.
68. Substituted by the Service Tax (Amendment) Rules, 2008 Notification No : 4/2008 Dated 01.03.2008 for the words :-
"sixty days"
Where the return prescribed under rule 7 is furnished after the date prescribed for submission of such return, the person liable to furnish the said return shall pay to the credit of the Central Government, for the period of delay of-
(i) fifteen days from the date prescribed for submission of such return, an amount of five hundred rupees;
(ii) beyond fifteen days but not later than thirty days from the date prescribed for submission of such return, an amount of one thousand rupees; and
(iii) beyond thirty days from the date prescribed for submission of such return an amount of one thousand rupees plus one hundred rupees for every day from the thirty first day till the date of furnishing the said return:
Provided that the total amount payable in ter
(1) An appeal under section 85 of the Act to the 24[Commissioner] of Central Excise (Appeals) shall be in Form ST-4.
(2) The appeal shall be filed in duplicate and shall be accompanied by a copy of order appealed against.
...............................................
24. Substituted for "Collector" by the Service Tax (Amendment) Rules, 1995, w.e.f. 28-6-1995.
(1) An appeal under sub-section (1) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-5 in quadruplicate and shall be accompanied by a copy of the order appealed against (one of which shall be a certified copy).
26[(2) An appeal under sub-section (2) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commissioner of Central Excise (one of which shall be a certified copy) and a copy of the order passed by the Central Board of Excise and Customs directing the Commissioner of Central Excise to apply to the Appellate Tribunal.
(2A) An appeal under sub-section (2A) of section 86 of the Act to the Appellate Tribunal shall be made in Form ST-7 in quadruplicate and shall be accompanied by a copy of the order of the Commiss
Notwithstanding anything contained in these rules, the following shall apply to a large taxpayer,-
(1) A large taxpayer shall submit the returns, as prescribed under these rules, for each of the registered premises.
Explanation: A large taxpayer who has obtained a centralized registration under sub rule (2) of rule 4, shall submit a consolidated return for all such premises.
(2) A large taxpayer, on demand, may be required to make available the financial, stores and CENVAT credit records in electronic media, such as, compact disc or tape for the purposes of carrying out any scrutiny and verification, as may be necessary.
(3) A large taxpayer may, with intimation of at least thirty days in advance, opt out to be a large taxpayer from the first day of
(Please tick appropriate box below)
New Registration
Amendments to information declared by the existing Registrant Registration Number in case of existing Registrant seeking Amendment _____________
1. (a) Name of applicant
(b) Address of the applicant
2. Details of Permanent Account Nu
[Certificate of registration under Section 69 of The Finance Act, 1994 (32 of 1994)]
Shri/Ms. . (name with complete address of premises ) having undertaken to comply with the conditions prescribed in Chapter V of the Finance Act, 1994 read with the Service Tax Rules, 1994, and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department. The Service Tax Code and other details are mentioned hereunder.
1. PAN No.
2. Service Tax Code
(Registration Number)
3. Taxable Services
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(IN TRIPLICATE)
(Return under section 70 of the Finance Act, 1994)
(Please see the instructions carefully before filling the Form)
[ORIGINAL / REVISED RETURN (Strike whichever is NOT applicable)]
Financial Year -
For the period (Please tick the appropriate period)
April-September
October-March
1A Has the assessee opted to operate as Large Taxpayer [Y/N]
(As defined under Rule 2 (ea) of the Central Excise Rules, 2002 re
Memorandum for provisional deposit under rule 6 of the Service Tax Rules, 1994, for the month of..................20.............
Sl. No. Provisional value of taxable service in terms of section 67 of the Act Provisional amount of service tax 1a[***] paid Form TR-6 No. and date Actual value of taxable service in terms of section 67 Actual amount of service tax payable Difference between the amount of provisionally paid tax and the amount of service tax payable Form TR - 6 No. and date indicating payment under column (7) Remarks
1 2 3 4 5 6 7 8 9
Reasons for making provisional deposit of service tax..................
*Attach separate sheet for each month.
(See rule 7A)
Return of service tax credited to the Government of India for the period commencing on and from the 16th day of July, 1997 to the 16th day of October, 1998, in case of service provided by goods transport operator and clearing and forwarding agents ...........Commissionerate
1. Name of the assessee......................
2. Category of service : Goods transport operator service/clearing and forwarding agents service
3. Service tax registration No.......................(optional)
(in case assessee does not have registration No.)
4. PAN No. ......................
5. Period*......................
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Form of Appeal to the Commissioner of Central Excise (Appeals) under section 85 of the Finance Act, 1994 (32 of 1994)
1. No. .....................of............20....... :
2. Name and address of the appellant :
3. Designation and address of the officer passing the decision or order appealed against and the date of decision or order :
4. Date of communication of the decision or order appealed against to the appellant :
5. Address to which notices may be sent to appellant :
5A. (i) Period of dispute :
(ii) Amount of service tax, if any, demanded for the period mentioned in column (i) :
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Form of Appeal to Appellate Tribunal under section 86 of the Finance Act, 1994 (32 of 1994)
In the Customs, Excise and Gold (Control) Appellate Tribunal Appeal No.....................of.....................20....
......................................................... Appellant
v.
..................................................... Respondent
1. The designation and address of the authority passing the order appealed against.
2. The number and date of the order appealed against.
3. Date of communication of a copy of the order appealed against.
4. State/Union territory a
Form of memorandum of cross-objections to the Appellate Tribunal under section 86 of the Finance Act, 1994 (32 of 1994)
In the Customs, Excise and Gold (Control) Appellate Tribunal
Cross-objection No.................................of............20........
In Appeal No...............................................of............20........
......................................................... Appellant/Applicant
v.
......................................................................... Respondent.
1. State/Union territory and the Commissionerate in which the order/ decision of assessment/penalty/interest was ma
Form of application to Appellate Tribunal under section 86(2) 1[or 86(2A)] of the Finance Act, 1994 (32 of 1994)
In the Customs, Excise and Gold (Control) Appellate Tribunal
Appeal No....................of...........................................20........
......................................................... Applicant
v.
.................................................... Respondent
1. Designation and address of the applicant (if the applicant is not the adjudicating authority, a copy of the authorisation from the Commissioner of Central Excise to make the application should be enclosed).
2. Name and address
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