"FORM ST-3
(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)]
(As defined under Rule 2 (ea) of the Central Excise Rules, 2002 read with rule 2 (1)(cccc) of the Service Tax Rules, 1994)
(Please tick the appropriate category)
Proprietary
(To be repeated for every category of taxable service on which service tax is payable by the assessee)
** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar # Applicable when service receiver is liable to pay service tax;
** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar
4A. Service Tax, education cess and other amounts paid (To be filled by a person liable to pay service tax/Not to be filled by input service distributor)
** Assessee liable to pay service tax on quarterly basis may give detail quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, and Jan-Mar
Not applicable to service receiver liable to pay service tax 4B. Source documents details for entries at column 4A(I)(a) (iii), 4A(I)(a) (iv), 4A(I)(b) (iii), 4A(I)(b) (iv), 4A(I)(c) (iii), 4A(I)(c) (iv), 4A(I)(d) (i) to (vii) (To be filled only if any entry is made against column 4A(I)(a) (iii), 4A(I)(a) (iv), 4A(I)(b) (iii), 4A(I)(b) (iv), 4A(I)(c) (iii), 4A(I)(c) (iv), 4A(I)(d) (i) to (vii))
4C. Details of amount of service tax payable but not paid as on the last day of the period for which return is filed.................................................................................................................................
5. Details of input stage CENVAT credit (To be filled by a taxable service provider only / not to be filled by service receiver liable to pay service tax or input service distributor)
5A. Whether the assessee providing exempted/non taxable service or exempted goods
5AA Amount payable under rule 6 (3) of the Cenvat Credit Rules, 2004
5B. CENVAT Credit taken and utilized
# Relevant only if assessee providing taxable service is also engaged in manufacture and clearance of excisable goods. This would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of sub-rule 5A of rule 3 of the Cenvat Credit Rules, 2004. * To be filled only by Large Taxpayer as defined under Rule 2 (ea) of the Central Excise Rules, 2002 and who has opted to operate as LTU. In case LTU has centralized registration for service tax, this information is not applicable in respect of service tax credit.. ** Assesses liable to pay service tax on quarterly basis may give detail quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, and Jan-Mar 6. Credit details for input service distributor (To be filled only by an input service distributor)
7. Self Assessment memorandum
(a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated. (b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder. (c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon.
8. If the return has been prepared by a Service Tax Return Preparer (STRP), furnish further details as below
(Signatures of Service Tax Return Preparer).
ACKNOWLEDGEMENT I hereby acknowledge the receipt of your ST-3 return for the period___________
Instructions to fill the Form
A. General Instructions
(i) If there is a change in the address or any other information as provided by the assessee in Form ST-1 or as contained in Form ST-2 (Certificate of Registration issued by the department), it may please be brought to the notice of the jurisdictional Superintendent of Central Excise under an acknowledgement.
(ii) Please indicate 'NA' against entries which are not applicable.
(iii) Please indicate 'nil' where the information to be furnished is nil.
B. Information to be furnished in the Form
(B) it excludes
(Please see the example below.)
(ii) The service receiver liable to pay service tax should indicate the amount billed to him by a service provider.
includes,-
and excludes,- (B) it excludes
(Please see the example below).
(ii) 'Money' may be understood as defined in section 67 of the Act.
Example: A banking and other financial service (B & FS) providers has following information to furnish in the ST-3 return, for a month namely,-
(Rs)
Notification under which benefit of exemption is available to this assessee are: (i) No. 29/2004-ST w.r.t to bill discounting/overdraft (ii) No. 13/2004-ST w.r.t services provided to Government for collection of taxes (iii) No.4/2004-ST w.r.t services provided in SEZ
Abatement available to assessee : (a) Notif No. 14/2006-ST, abatement equal to 90% of the interest amount on financial leasing service The entries shall be furnished by this assessee at S. No. 3 in the following manner
(A) Entries to be furnished for B & FS services provided by the assessee
(iii) 4-2004 (iv) 14-2006
In respect of B & FS services received from a service provider who is outside India and doesn't have establishment in India , this assessee is liable to pay service tax in terms of rule 2(d)(iv) of the ST Rules, 1994.
On such service separate entries would be made at S. No.3 in the following manner
However, on receipt of information from these branches, the service tax liability is computed as Rs 900. In this case he has paid an excess amount of Rs 100 as service tax. He can adjust this excess amount of Rs 100 against service tax liability for succeeding month/quarter..
(b) amount pending recovery on finalization of adjudication or appellate stage, as the case may be; (c) amount pending adjudication or pending in appeals; or (d) amount arising on finalization of provisional assessment etc.
(a) in case these are paid suo-moto by the assessee, the period for which such amount is paid may be furnished
(b) if paid consequent to a show cause notice (SCN) or order, the source document is relevant SCN No/Demand Notice No., Order In Original No. or Order in Appeal No or any other order , etc.,.
(ii) Against S. No. 5B (I) (b) (iii), furnish the details of credit availed on input services received directly by the assessee. In other words, this figure would not include the service tax credit received from input service distributor (i.e., office of manufacturer or output service provider, which receives invoices towards purchases of input services and issues invoices//bills /challans for distribution of such credit, in terms of the CENVAT Rules, 2004). Credit received from "input service distributor" has to be shown separately against S. No. 5B (I) (b) (iv).
(iii) Against S. No. 5B (I) (b) (iv), furnish the details of service tax credit as received from "input service distributor".
(iv) Above instructions for S. No. 5B (I) (b) (iii), S. No. 5B (I) (b) (iv), will mutatis mutandis apply to S. No. 5B (II) (b) (iii), S. No. 5B (II) (b) (iv) for furnishing details of credit taken of "education cess" and "secondary and higher education cess"
Annexure to Instructions
Sub-clause No. (under clause (105) of section 65)