1. Value of Taxable services-12.36% on Gross amount charged from customers.
2. Tax Deposited- for Prop/ Partnership firm & others
         Date of Tax deposit- Quarterly

   For 1st Quarter (April to June)	Up to 5th July
   For 2nd Quarter (July to Sep)	.Up to 5th Oct
   For 3rd Quarter (Oct to Dec)	up to 5th Jan
   For 4th Quarter (Jan to Mar)	Up to 31st Mar

Date of tax deposit – Monthly
Date of Tax Deposit- up to 5th of every month but March tax up to 31st March

Each half-yearly return should be submitted within 25 days from the end of half year period

Penalty Interest on Service Tax Liability @ 15% per annum in case of TO is less then 60Lac and 18 % in case of more than 60Lac andRs 200 or more per Day as the case may be.

*Note – EVEN in case of ‘NIL’ service provided, the service tax return is compulsory to be filed.

Documents required for filling service tax return

• Service tax is to be filled in FORM  ST-3 in Triplicate (3copies)
• Copy of challan (GAR-7)

Filling of revised return of service tax

An assessee may submit revised return in form ST-3 to correct a mistake, within the period of 90 days from the date of submission of return.

1. Form-ST-1-Name, Address of Assessee, Address of the premises, Category of the service, Telephone No.
2. Photocopy of PAN.
3. Photocopy of Address proof of the premises-Telephone Bill/Ration Card/Election Card/Electricity Bill/Water Bill/Driving License.
4. Affidavit-for date of Commencement of Business.
5. If address proof is not in the name of proprietor (rented) then NOC from landlord.

DETAILS FOR SERVICE TAX REGISTRATION – For Sole Proprietor

Applicant's Firm Name M/s _______________________________________
Firm Address _______________________________________ Pin _______
PAN _______________________________________ ________________
Prop Name___________________________________________________-
Address______________________________________________________
_________________________________________Pin__________________
Telephone (M)____________ (O)__________________(R)_______________
Address of Premises for which Registration is sought
____________________________________________________________
__________________________________________Pin__________________

Category of service:______________________________________________

1. Form ST-1
2. Photocopy of PAN of company/partnership firm.
3. Photocopy of PAN of Directors/ Partners
4. Photocopy of Address proof of the premises-Telephone Bill/Ration Card/Election Card/Electricity Bill/Water Bill/Driving License.
5. Signature on "Authority Letter" on the letter head i.e. Power of attorney.
6. If address proof is not in the name of proprietor/Company (rented) then NOC from landlord.
7. Copy of Memorandum & Article of association/ Partnership deed
8. List of Directors/ Partners
9. All Director/ Partner's Address Proof-Tel bill, Election Card, Water Bill, Ration Card, Electricity Bill, Driving License

Other Requirements in case of Company

1. Certificate of incorporation
2. Board resolution
3. Form 32 & 18

DETAILS FOR SERVICE TAX REGISTRATION - FOR COMPANY/PARTNERSHIP FIRM

Company/Firm Name M/s _______________________________________
Regd. Office Address __________________________________________
_______________________________________ Pin ________________
PAN _____________Constitution:Partnership/Company ______________
Authorized Director's/Partner's Name _____________________________
Address _______________________________________ ____________
_______________________________________.Pin ________________
Telephone No (M) ________________(O) ______________(R)________
Address of the premises for which registration is sought _____________
_______________________________________Pin ________________
Category of Service __________________________________________
Other Details: ______________________________________________