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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, 2nd September,
2008
Notification No. 31/2008-Service Tax
G.S.R. (E) In exercise of the powers conferred
by section 94 of the Finance Act, 1994 (32 of 1994), the Central
Government hereby makes the following rules further to amend the Service
Tax Rules, 1994, namely :
(1) These rules may be called the Service Tax (Third
Amendment) Rules, 2008.
(2) They shall come into force on the date of their
publication in the Official Gazette.
2. In the Service Tax Rules, 1994, in Form ST-3,-
(i) after serial No.3 and the entries relating
thereto, the following shall be inserted, namely,-
4. Amount of service tax paid in advance under
sub-rule(1A) of rule 6
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Month / Quarter** |
Apr/ Oct |
May/ Nov |
June/ Dec |
July/ Jan |
Aug/ Feb |
Sept/ Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(a) |
Amount deposited in advance |
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(b) |
Challan Nos. |
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(c) |
Challan dates |
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** Assessee liable to pay service tax
on quarterly basis may furnish details quarter wise i.e. Apr-Jun,
Jul-Sep, Oct-Dec, Jan-Mar
(ii) in serial No. 4A, in entry (I),
(a)
in item (a), after sub-item (ii)and the entries relating thereto,
the following shall be inserted, namely,-
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Month / Quarter** |
Apr/ Oct |
May/ Nov |
June/ Dec |
July/ Jan |
Aug/ Feb |
Sept/ Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(iia)by adjustment of amount earlier paid in
advance and adjusted in this period under rule 6 (1A). |
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(b)
in item (b), after sub-item (ii)and the entries relating thereto,
the following shall be inserted, namely,-
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Month / Quarter** |
Apr/ Oct |
May/ Nov |
June/ Dec |
July/ Jan |
Aug/ Feb |
Sept/ Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(iia)by adjustment of amount earlier paid in
advance and adjusted in this period under rule 6 (1A). |
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(c) in item (c), after sub-item (ii) and the entries
relating thereto, the following shall be inserted, namely,-
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Month / Quarter** |
Apr/ Oct |
May/ Nov |
June/ Dec |
July/ Jan |
Aug/ Feb |
Sept/ Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(iia)by adjustment of amount earlier paid in
advance and adjusted in this period under rule 6 (1A). |
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(iii) in serial No. 5A, after item (c) and the
entries relating thereto, the following shall be inserted, namely,-
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(1) |
(2) |
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(d) |
If any one of the (a) and (b) is yes, and (c) is no,
which option is being availed under rule 6 (3) of the Cenvat Credit
Rules, 2004 |
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(i)
Opted to pay an amount equal to 10% of the value of exempted
goods and 8% of the value of exempted service (Y/N); or |
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(ii) Opted to pay an amount equivalent to CENVAT Credit
attributable to inputs and input services used in or in relation to
manufacture of exempted goods or provision of exempted service
(Y/N). |
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(iv) after serial No. 5A and the entries relating
thereto, the following shall be inserted, namely,-
5AA Amount payable under rule 6 (3) of
the Cenvat Credit Rules, 2004
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Month |
Apr/ Oct |
May/ Nov |
June/ Dec |
July/ Jan |
Aug/ Feb |
Sept/ Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(a) |
Value of exempted goods cleared |
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(b) |
Value of exempted services provided |
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(c) |
Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT
Credit |
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(d) |
Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash
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(e) |
Total amount paid= (c) +(d) |
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(f) |
Challan Nos, vide which amount mentioned in (d) is paid |
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(g) |
Challan dates |
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(v) in serial No. 5B, in entry (I), in item (c), for the
words, symbols, brackets and figures Total credit utilized=(i+ii+iii+iv+v),
the following shall be substituted, namely,-
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Month/Quarter** |
Apr/ Oct |
May/ Nov |
June/ Dec |
July/ Jan |
Aug/ Feb |
Sept/ Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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(vi) for payment under rule 6 (3) of the Cenvat Credit Rules, 2004
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Total credit utilized=(i+ii+iii+iv+v +vi) |
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(vi) in the Annexure to instruction, the following shall
be inserted in the end, namely,-
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Service |
Sub-clause No. |
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Information technology software services for furtherance of business
or commerce. |
(zzzze) |
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Management of investment under unit linked insurance business (ULIP)
scheme |
(zzzzf) |
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Stock exchange services |
(zzzzg) |
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Services provided by a recognized/registered association (commodity
exchanges) for transaction in goods or forward contracts. |
(zzzzh) |
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Processing and clearing house services in relation to processing,
clearing and settlement of transactions in securities, goods or
forward contracts |
(zzzzi) |
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Supply of tangible goods services |
(zzzzj) |
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[F. No. 137/108/2008-CX.4]
(Ashima Bansal)
Under Secretary to
the Government of India
Note.- The principal rules were notified vide
notification No. 2/94-Service Tax, dated the 28th June 1994 and published
in the Gazette of India, Extraordinary vide number G.S.R.546 (E), dated
the 28th June 1994 and were last amended vide notification No.
19/2008-Service Tax, dated the 10th May, 2008 which was
published vide number G.S.R. 364(E), dated the 10th May, 2008.
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"Service Tax Update - 2008" Listings
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