SERVICE TAX FORMS

FORM ST- 1

FORM ST-2

FORM ST-3

FORM ST-3A

FORM ST-4

FORM ST 5

FORM ST 6

FORM ST-7

FORM TR-6

 

FORM ST-1

Application for registration under section 69 of the Finance Act, 1994 ( 32 of 1994)

1. Name of the assessee :  
2. Address of the assessee :  
2A. PAN Number :  
3. Address of the premises to be registered :  
4. Category of the service :  
5. Fax / telex and phone number :  
6. Form of organisation (individual /company / partnership, etc.) :  
7. Additional information required in the case of stock-broker :  
  a) Name of the member, with code No. :  
  b) Name of stock exchange registered with :  
  c) Date of admission of membership :  
  d) Whether member of more than one stock exchange? If so, please give name of the stock exchange with code number :  
  e) Registration number allotted by Securities and Exchange Board of India (copy of certificate of registration may be enclosed or a copy of application for registration with SEBI may be enclosed) :  
8. I/ We _________________________ agree to abide by all the provisions of Service Tax Rules, 1994, and any order issued thereunder.
9. I/ We ________________declare to the best of my / our knowledge and belief that the information furnished herein is true and complete.

Place :
Date :

Signature of assessee or his
authorized representative

 

FORM ST-2

Certificate of registration under Section 69 of The Finance Act, 1994 (32 of 1994)

1.

Shri/Ms._____________________________ (name with complete address of premises) having undertaken to comply with the conditions prescribed in the Service Tax Rules, 1994, and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department for payment of service tax on services of ______________________.
His registration No. is________________________________

2.

This certificate is valid only for the premises given above.

3.

This registration certificate is not transferable.

4.

This certificate shall remain valid till the holder carries on the activity for which the certificate has been issued or where surrender of the certificate is accepted by the Central Excise Officer.

Place:
Date:

Name and signature of the Central Excise
Officer with official seal.

FORM ST-3

Return of service tax credited to the Government of India for the period _______________ to _______________ Commissionerate.

1. Name of the assessee _____________________
2. Whether an individual or proprietary firm or partnership firm or any other (please specify) ____________________
3. Category of services __________________________
4. Service Tax Registration No. _____________________

 

Name of the taxable service provided

Month(s)

Value of Taxable service charged or billed (indicate break-up of the amount month-wise)

Value of taxable service realised (indicate break-up of the amount month-wise)

Amount of service tax payable

Amount of service tax adjusted in terms of sub-rule (3) of rule 6 of the Service Tax Rules, 1994

Amount of interest, if any payable

1

2

3

4

5

6

7

 

Details of payment made to the Government credit

Mode of Payment

Cash 8a

 

Service Tax credit 
8(b)

Total Amount Paid (8a+8b)

Amount

Challan No and date / Journal Slip No. and date

Amount

 

Service Tax Paid

 

 

 

 

Interest paid

 

 

 

 

Any other amount paid

 

 

 

 

* Please specify and enclose documentary evidence.

** Please specify on what account has been paid.

Self assessment Memorandum

1.     I/We declare that the above particulars are in accordance with the records and books maintained by us and are correctly stated.

2.     I/We have assessed and paid the service tax correctly in terms of the provisions of the Act and rules made thereunder.

3.     I/We have paid duty within the rime specified in these rules and in case of delay. I/We have deposited the interest leviable as per the section 75 of the Act. (worksheet of interest calculation is attatched).

Place :

Date: 

Name & Signature of the assessee or
his Authorized representative

 

ACKNOWLEDGEMENT

Date of receipt

Signature & official
Seal of the Superintendent of Central Excise

Place :
Date :

Note :

(1)

Details in each of the column should be furnished separately for each of the taxable service rendered by the assessee.

(2)

Service tax credit shall be utilized only for payment of service tax on output service and not for interest or penalty.

(3)

In case service tax credit on input service is availed, enclose the proforma in terms of rule 5(4) of the Service Tax Credit Rules, 2002.

 

FORM ST-3A

Memorandum for provisional deposit under rule 6 of the Service Tax Rules, 1994, for the month of ______ 19 ___

Sl. No

Provisional value of taxable service in terms of section 67 of the Act

Provisional amount of service tax @ 5% 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 provisinally 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 _________

* Attatch separate sheet for each month.

 

FORM ST-4

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) :  
  (iii) Amount of refund, if any, claimed for the period mentioned in column (i)  :  
  (iv) Amount of interest :  
  (v) Amount of penalty :  
  (vi) Value of the taxable service for the period mentioned in column (i) :  
6. Whether service tax or penalty or interest or all the three have been deposited? :  
6A. Whether the appellant wishes to be heard in person? :  
7. Relief claimed in appeal :  

STATEMENT OF FACTS
Grounds of appeal

Signature of the authorised 
representative, if any

Signature of the
appellant

  Verification

I,______________________ the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ____________________ day of ___________

Place:
Date :

Signature of the authorised
representative, if any
Signature of the appellant
or his authorised representative

Note :- The form of appeal including the statement of facts and the grounds of appeal shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.

 

FORM ST 5

Form of Appeal to Appellate Tribunal under section 86 of the Finance Act, 1994 ( 32of 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 the date of the order appealed against.

 
3.

Date of communication of a copy of the order appealed against.

 
4.

State / Union territory and the Commissionerate in which the order / decision of assessment / penalty / interest was made.

 
5.

Designation and address of the adjudicating authority in cases where the order appealed against is an order of the Commissioner (Appeals).

 
6.

Address to which the notices may be sent to the appellant.

 
7.

Address to which the notices may be sent to the respondent.

 
8.

Whether the decision or order appealed against involves any question having a relation to the value of the taxable service for purposes of assessment; if not , difference in tax or tax involved, or amount of interest or penalty involved, as the case may be.

 
8A.

(i)

Period of dispute

 
 

(ii)

Amount of tax if any, demanded for the period mentioned in item (i)

 
 

(iii)

Amount of refund, if any, claimed for the period mentioned in item (i)

 
 

(iv)

Amount of interest involved.

 
 

(v)

Amount of penalty imposed.

 
9.

Whether tax or penalty / interest is deposited; if not, whether any application for dispensing with such deposit has been made ( a copy of the challan under which the deposit is made shall be furnished).

 
9A.

Whether the appellant wishes to be heard in person.

 
10.

Reliefs claimed in appeal.

 

 

STATEMENT OF FACTS
Grounds of appeal

(i)
(ii)
(iii)
(iv)

Signature of the authorised
representative, if any
Signature of the appellant

 Verification

I, ______________________ the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ____________________ day of ______20_____

Place:
Date :

Signature of the authorised
representative, if any
Signature of the appellant
or his authorised representative

Note :-

(1)

The appeal including the statement of facts and the grounds of appeal shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the order appealed against (one of which at least shall be a certified copy).

(2)

The form of appeal shall be in English (or Hindi) and should set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds be numbered consecutively.

(3)

The fee of Rs. 200/- required to be paid under the provisions of the Act shall be paid through a crossed bank draft in favour of the Assistant Registrar of the Bench of the Tribunal on a branch of any nationalised bank located at the place where the Bench is situated and demand draft shall be attached to the form of appeal.

FORM ST 6

Form of memorandum of cross objections to the Appellant Tribunal under section 86 of 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 made.

2.

Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or, as the case may be, the Commissioner of Central Excise.

3.

Address to which notices may be sent to the respondent.

4.

Address to which notices may be sent to the appellant / applicant.

5.

Whether the decision or the order appealed against involves any question having a relation to the rate of tax or to the value of taxable service for purposes of assessment; if not, difference in tax or tax involved, or amount of interest or penalty involved or value of taxable service involved, as the case may be.

5A.

(i)

Period of dispute

 

 

(ii)

Amount of tax, if any, claimed for the period mentioned in item (i)

 

 

(iii)

Amount of refund, if any, claimed for the period mentioned in item (i)

 

 

(iv)

Amount of interest imposed.

 

 

(v)

Amount of penalty imposed.

 

6.

Relief claimed in the memorandum of cross objections.

Grounds of cross objections

(1)
(2)
(3)
(4)

Signature of the authorised
representative, if any
Signature of the respondent
or his authorised representative

 

Verification

I,______________________ the respondent, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ____________________ day of ________20__

Place:
Date :

Signature of the authorised
representative, if any
Signature of the respondent
or his authorised representative

Notes :-

(1)

The form of memorandum of cross-objections shall be filed in quadruplicate.

(2)

The form of memorandum of cross-objections should be in English ( or Hindi) and should set forth, concisely and under distinct heads the ground of the cross-objections without any argument or narrative and such grounds should be numbered consecutively.

(3)

The number and year of appeal / application as allotted by the Appellate Tribunal and appearing in the notice of appeal / application received by the respondent is to be filled in by the respondent.

FORM ST-7

Form of application to Appellate Tribunal under Section 86(2) [or Sec.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 of the respondent.

3.

Designation and address of the officer passing the decision or order in respect of which this application is being made and the date of the decision or order.

4.

State/Union territory and the Commissionerate in which the decision or order was made.

5.

Date on which order under sub-section(2) of Section 86 of the Finance Act, 1994, has been passed by the Board or the date on which the order under sub-section (2A) of Section 86 of Finance Act,1994 has been passed by the Commissioner of Central Excise.

6.

Date of communication of the order referred to in (3) above to the adjudicating authority.

7.

Whether the decision or order appealed against involves any question having a relation to the rate of tax or to the value of taxable service for purpose of assessment; if not , difference in tax or duty involved, or amount of penalty involved or value of goods involved, as the case may be.

7A.

(i)

Period of dispute

 

 

(ii)

Amount of tax, if any, demanded for the period mentioned in column (i)

 

 

(iii)

Amount of refund, if any, claimed for the period mentioned in column (i)

 

 

(iv)

Amount of interest imposed.

 

 

(v)

Amount of penalty imposed.

 

8.

Reliefs claimed in the application.

 

STATEMENT OF FACTS
Grounds of application

Signature of the applicant

Note: The form of application including the statement of facts and grounds of application shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by the Commissioner of Central Excise (one of which at least shall be a certified copy) and a copy of the order passed by the Board or copies of orders of the Commissioner of Central Excise (Appeals) (one of which shall be a certified copy) and a copy of the order of the Commissioner of Central Excise, as the case may be, under Sub-section(2) of Section 86.

FORM

(see sub-rule (4) of rule 5)
Return under rule 5 of the Service Tax Credit Rules, 2002
(For the period from________ to________)

Input service

Sl No.

Date and no. of document on which credit is availed

Details of input service provider

Details of input service

ST regd. No.

Address

Description

Value

Credit taken

 

 

 

 

 

 

 

Service tax credit

Opening balance

Credit taken

Credit utilised

Closing balance

 

 

 

 

 

Place:-
Date :-

Name and signature of the assessee or
his authorised representative".

FORM TR-6 FOR PAYMENT OF SERVICE TAX (CHALLAN)
 

(Original)

Major Head 0044 service Tax

TR-6/GAR 7 Challan No. ______________
(Treasury Rule 92/Receipt & Payment rules 26)
 

Challan of amount paid into 
The ______________ (code No.)

Accounting Collectorate
(Code No.)

Name of the Bank/Branch with Code No.
_____________________
Division ____________ (Code No.)
Range _____________ (Code No.)
Name of the Focal Point Bank _____________________
(Code No.) _______________
Name and address of the assessee
_____________________________
_____________________________
(Code No. _______________ ) By whom tendered

 

Full Particulars of remittance and of authority Head of accounts & Major Head (indicate against the appropriate Minor Head) Accounting Code No. By Cash Rs.   Ps. By Cheque Draft / Pay Order etc. Rs.   Ps. Counter Signature of the Departmental Officer (where required)
           
                              Total

 

(in words) Rs._______________________________________________________________
Date____________________

Signature of the tenderer

(To be filled by the Bank)
 

Received payment (in word)
Stamp
Rupee__________________________
Space for Focal Point Bank
indicating the date, amount
credited to Government Account.
Bank's Receipt Stamp:

Signature of the Authorised Officer of the Bank

Name of the Bank_________________

(Please ensure that you have filled-in the correct details without which the department will not be responsible for proper adjustment of amount paid by you.)

For Allocation of head of accounts :