Service Tax

Service Tax

Introduction

  • Service tax refers to tax collected by the government of India from certain service providers for providing certain services. The person who pays service tax can be either a service provider or a service receiver or any other person who is responsible for providing certain services.
  • Service tax. It is a tax levied on services provided in India, except the State of Jammu and Kashmir. The responsibility of collecting the tax lies with the Central Board of Excise and Customs(CBEC).
  • Every person, providing any of the specified taxable service is required to pay Service Tax. Service Tax being an indirect tax, its burden is to be borne by the person who receives services, but it is to be collected and paid to Government Exchequer by the service provider.
  • No. There is no general exemption provided to Central/State Government Departments/PSUs. Government department whether Central or State have to pay Service Tax to the provider of the service from whom any of the specified services are received by the Government department/PSUs.

Payment Schedule For Service Tax

  • Monthly – Service Tax is to be paid by 5th of the month immediately following the calendar month in which the payments are received.
  • Quarterly – In case of an individual or proprietary firm or partnership firm by the 5th of the month immediately following the quarter in which payments are received.
  • In all cases the tax payable for the month of March or quarter ending March shall be paid by 31st March of the calendar year.
  • education cess @ 2% of the Service Tax levied and collected is to be paid.
  • Education Cess should be shown separately in the TR-6 challan.

Documents Required For Service Tax Registration

The application shall be accompanied by copies of the following documents

  • Self certified copy of PAN, (where allotment is pending, copy of the application for PAN may be given).
  • Copy of MOA/AOA in case of Companies
  • Copy of Board Resolution in case of Companies
  • Copy of Lease deed/Rental agreement of the premises
  • A brief technical write up on the services provided
  • Registration certificate of Partnership firm / Partnership Deed.
  • Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file the application
  • Power of Attorney in favor of the Consultant (POA)

Procedure For Service Tax Registration


New Assessee

  • Kindly go to www.aces.gov.in> Select Central Excise / Service Tax
  • Then Assessee will find the following screen where in he has to fill in Relevant Details
  • After entering the details, press Submit button for submitting the data for further processing
  • After submit, Assessee will find the Screen in aces.
  • You will be sent the user name and password to the given email ID within 3 to 24 hours.
  • Sample Message description which will be sent to Assessee’s registered e-mail id is shown for reference
  • This is to inform you that the user has been created. The User Name and the Password for the new user are: User Name -ltu_new1, Password –ohSwZk”

Important Notes

  • If you don’t receive the username and password even after 24 hours, Please check the Spam/Junk mail folders of your e-mail account for the TPIN mail (as it is possible that the same would have been marked as spam by the e-mail service provider). If the problem of non-receipt of user ID and password persists, please try with fresh/new user name, fill the form and submit as detailed above.
  • Still if you face problem, Contact helpdesk (aces.servicedesk@icegate.gov.in) for assistance.)Now, Assessee can login into ACES using the username and password received in the mail.
  • After Login, Assessee will find the below screen, wherein he is prompted to change the password and enter a new password of his choice.
  • Please press the Submit button to complete the process.
  • It is advised that for accessing ACES Application, please use Internet Explorer