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TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3 SUB-SECTION
(i)
GOVERNMENT OF
INDIA
MINISTRY OF
FINANCE
(DEPARTMENT OF
REVENUE)
New Delhi, the
2nd September, 2008
11, Bhadrapada
1930 (Saka)
Notification No.
31/2008-Service Tax
G.S.R.
(E) In exercise of the powers conferred by
section 94 of the Finance Act, 1994 (32 of
1994), the Central Government hereby makes the
following rules further to amend the Service Tax
Rules, 1994, namely :-
1. (1) These
rules may be called the Service Tax (Third Amendment)
Rules, 2008.
(2) They shall
come into force on the date of their publication
in the Official Gazette.
2. In the
Service Tax Rules, 1994, in Form ST-3,-
(i)
after serial No.3 and the entries relating
thereto, the following shall be inserted,
namely,-
4. Amount
of service tax paid in advance under
sub-rule(1A) of rule 6
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Month/Quarter** |
Apr/
Oct |
May/
Nov |
June/
Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(a) |
Amount
deposited in advance |
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(b) |
Challan
Nos. |
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(c) |
Challan
dates |
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** Assessee
liable to pay service tax on quarterly basis may
furnish details quarter wise i.e. Apr-Jun,
Jul-Sep, Oct-Dec, Jan-Mar
(ii)
in serial No. 4A, in entry (I),
(a) in item (a),
after sub-item (ii)and the entries relating
thereto, the following shall be inserted,
namely,-
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Month/Quarter** |
Apr/
Oct |
May/
Nov |
June/
Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(iia)by
adjustment of amount earlier paid in
advance and adjusted in this period
under rule 6 (1A). |
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(b) in item
(b), after sub-item (ii)and the entries
relating thereto, the following shall be
inserted, namely,-
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Month/Quarter** |
Apr/
Oct |
May/
Nov |
June/
Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(iia)by
adjustment of amount earlier paid in
advance and adjusted in this period
under rule 6 (1A). |
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(c) in item (c),
after sub-item (ii) and the entries relating
thereto, the following shall be inserted,
namely,-
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Month/Quarter** |
Apr/
Oct |
May/
Nov |
June/
Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(iia)by adjustment of amount earlier
paid in advance and adjusted in this
period under rule 6 (1A). |
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(iii)
in serial No. 5A, after item (c) and the entries
relating thereto, the following shall be
inserted, namely,-
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(1) |
(2) |
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(d) |
If any one
of the (a) and (b) is yes, and (c) is
no, which option is being availed
under rule 6 (3) of the Cenvat Credit
Rules, 2004 |
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(i)
Opted to pay an amount equal to 10% of
the value of exempted goods and 8% of
the value of exempted service (Y/N); or |
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(ii) Opted
to pay an amount equivalent to CENVAT
Credit attributable to inputs and input
services used in or in relation to
manufacture of exempted goods or
provision of exempted service (Y/N). |
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(iv) after
serial No. 5A and the entries relating thereto,
the following shall be inserted, namely,-
5AA Amount
payable under rule 6 (3) of the Cenvat Credit
Rules, 2004
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Month |
Apr/
Oct |
May/
Nov |
June/
Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(a) |
Value of
exempted goods cleared |
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(b) |
Value of
exempted services provided |
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(c) |
Amount
paid under rule 6(3) of Cenvat Credit
Rules, 2004, by CENVAT Credit |
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(d) |
Amount
paid under rule 6(3) of Cenvat Credit
Rules, 2004, by cash |
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(e) |
Total
amount paid= (c) +(d) |
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(f) |
Challan
Nos, vide which amount mentioned in (d)
is paid |
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(g) |
Challan
dates |
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