Beruflich Dokumente
Kultur Dokumente
adminsitration--
finance minstry (finance min)
dep of revenue (secretariate)
central board of excise n costom
central exise zone cheif com
commissionate (commissioner -central exice or
service tax comissioner 6 city-)
+ add n joint comm.
divison-deputy com n assitant com
range-supritendant
admin weapons/admin mechanism-
f.a act
service act rules
cenvcat
str,1994
notifications
circulars
trade notices
exemptions sec 93
central gv- partial or complete
{urgent ride}
u-un,foregin mins
r-rbi
g-gds n mat.whc r not formin intgral part of service
e-export
n-non eco zones
t-technical testin n analytical services
r-resident welfare asso. to its mem provide not exces than 3000
i-incubator n incubatee upto 3 yrs
d-digital cinema service provider
e-exmption small service provider upto 1o lakh
sections
sec 68-liability n payment(ser. paymnt by receiver)
68(1)-every person providin taxable service shall pay serv.tax.
68(2)-central gov can make prsons liable
_ 7 persons r made libleby cn giv- rule 2(1)(d)
1)telecomunciation service-chairman of mntl/postage- head
2)gen ins. service-insurer wil pay
3)insurance actuillry service-
3)mutual fund-
4)import tax. service by service receiver for personal purpose
5)good transport agency-partial abetment(25%) check con-nor or con-nee---if cums
in factory,comp,firm,co society,registerd co soc,corporation,dealer in central
excise then laibilty to that person who is liable to pay freight either himself
or through agent
6)sponsorship services
7)exports
liabilty to pay tax is statutory n not contingent.i.e have to pay at ny cost.
sec 69-registration
69(1)-every person who is liable to pay the tax shall make application for regis
tration in form st1 to disgnated superitendent of central excise
69(2)-cen gov can make ny person liable to pay tax-notified--input service distr
ibutor n --small service provider.
input servie distributor---
if nyone claims setoff or distribute the credit then he bcums isd.
woh admi agr usne kisi type ki service li n servicetax pay kia n credit distribu
te kia to usko i,s.d bolega
regis in 30 days frm date of startin of service
small service provider-
if ssp provides taxable service less than 9 lakh then no registration bt pay aft
r 1o lak(not alwys 10 lakh-agr last yr 1o lak tak service provide kia he to is s
aal k 1st rs se service tax pay krna padega n 2nd option--agr iss saal se 1o lak
h ka service pay kr rahe ho to issi saal se tax pay karo)
return n penalty
return sec70
rule 7--everyone who is registered sud submit return within 6month
due date 25th of next month in whc 6 month compl.
agr wo input service distributor he..toh last date..
to supritendant of custom n excise..
in triplicate..
in form st3 or st3(if provisional assesment)
rule7B-if correction is to be done..den u can revise return bt nly within 90days
of submittin original return.
rule7C-relatd 2 late payment--
pay late fees
upto 15dys-500
15-30days-1000
aftr30dys-1000+100 per day till max-2000
penalties-sec76-77-78
sec76-for failure to pay
higher of 2% per month or 200 per day till max of tax not paid
sec78-supperssion of taxable serivce
min 100% to max 200%-of service tax not to evloved.
sec77-ny other..
max-5000
sec73A-liabilty 2 pay service tax whc is collected
sec73B-interest if tax is not paid
sec 80-if u give reasonable cause 4 failure den penalty under sec76-77-78 wil b
waived off.
sec93-exemption