Service tax is mandatory for all service provider those providing services value are more than Rs. 9 Lakhs in a year, Now service tax number provide by respective authority on PAN based it one number same as each every state .
Now service tax rate are 15% ( it have 14% Service Tax + .5% of Swach Bharat Cess +.5% of Krashi Kalyan Cess )and it is applicable on business turnover more than Rs 10Laks , if once start the collection of service Tax , the service provider must continue to collect service tax weather turnover fall below the Rs.10 Lakhs.
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The procedure of service tax return will take only 3 working days after receiving documents from client.
Service tax return must file by person who liable to pay service tax and collect the service tax , Service tax return file in form ST-3 and ST-3A at website of Automation of central excise and service tax ( ACES). Service tax return file in ST-3 form twice in year for first half ( April to September ) is 25 October and for second half (October to March ) is 25 April of every year. Return should be filed before due date otherwise penalty will be impose , revise return file with in 90 days from original return
Service tax pay by person who collect the tax on services , Service tax pay for Partnership firm , Proprietorship is 6th of next month of quarter end, in case of Company trust Society, LLP is 6th of next month of month end