FORM ST-3

(IN TRIPLICATE)

(Return under section 70 of the Finance Act, 1994)
(Please see the instructions carefully before filling the Form)

[ORIGINAL / REVISED RETURN (Strike whichever is NOT applicable)]

For the period (Please tick the appropriate period)
c April-September

Financial Year - cccc cc

c October- March

1A Has the assessee opted to operate as Large Taxpayer [Y/N]
(As defined under Rule 2 (ea) of the Central Excise Rules, 2002 read with rule 2 (1)(cccc) of the Service Tax Rules, 1994)
1B If reply to column “1A” is ‘yes’, name of Large Taxpayer Unit (LTU) opted for (name of city)

2A. Name of the assessee	cccccccccccccccc cccccccccccccccc
2B STC No.	cccccccccccccccc
2C Premises code No.	cccccccccccccc
2D Constitution of assessee (Please tick the appropriate category)	(i) Individual/ Proprietaryc	(ii) Partnership c
	(iii) Registered Public Ltd Company c	(iv) Registered Private Ltd Company c
	(v) Registered Trust c	(vi) Society/ Co-op Society c
	(vii) Other c

3. Computation of Service Tax (To be filled by a person liable to pay service/Not to be filled by input service distributor) (To be repeated for every category of taxable service on which service tax is payable by the assessee)
A1 Name of Taxable service ccccccccccccccccccccccccc ccccccccccccccccccccccccc
A2 Assessee is liable to pay service tax on this taxable service as,- (Please tick the appropriate category)
(i) a service provider; or
(ii) a service receiver liable to make payment of service tax
B Sub-clause No. of clause (105) of section 65 (Please see instructions)		ccccc
C1 Has the assessee availed benefit of any exemption notification (‘Y/N’)
C2 If reply to column “C1” is ‘yes’, please furnish notification Nos.
cc cccc	cc cccc	cc cccc
D If abatement is claimed as per notification No. 1/2006-ST, please furnish Sr. No. in the notification under which such abatement is claimed		cc
E1 Whether provisionally assessed (‘Y/N’) c E2 Prov. assessment order No.cccccc (‘if any’)

F Value of taxable service, service tax payable and gross amount charged

	Month/Quarter**	Apr/Oct	May/Nov	June/Dec	July/Jan	Aug/Feb	Sept/Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
	(I) Service tax payable
(a)	Gross amount received/(paid#) in money
	(i) against service provided
	(ii) in advance for service to be provided
(b)	Money equivalent of considerations received/(paid#) in a form other than money
(c)	Value on which service tax is exempt/not payable
	(i) Amount received against export of service^
	(ii) Amount received/(paid#) towards exempted service (other than export of service, i.e., (i) above)
	(iii) Amount received as/(paid to#) pure agent (Please see instructions)
(d)	Abatement amount claimed
(e)	Taxable value =(a+b) minus (c+d)
(f)	Service tax rate wise break-up of taxable value =(e)
	(i) Value on which service tax is payable @ 5%
	(ii) Value on which service tax is payable @ 8%
	(iii) Value on which service tax is payable @ 10%
	(iv) Value on which service tax is payable @ 12%
	(v) other rate, if any, (please specify)
(g)	Service tax payable= (5% of f(i)+ 8% of f(ii)+ 10% of f(iii) +12% of f(iv)+ f(v)X other rate)
(h)	Education cess payable (@ 2% of Service tax)
(i)	Secondary and higher education cess payable (@ 1% of Service Tax) (Please see instructions)
	(II) Taxable amount charged
(j)	Gross amount for which bills/invoices/challans are issued relating to service provided/ to be provided (including export of service and exempted service)
(k)	Money equivalent of other consideration charged, if any, in a form other than money
(l)	Amount charged for exported service provided/ to be provided ^
(m)	Amount charged for exempted service provided/ to be provided (other than export of service given at (l) above)
(n)	Amount charged as pure agent (Please see instructions)
(o)	Amount claimed as abatement
(p)	Net taxable amount charged =(j+k) minus(l+m+n+o)

** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar

# Applicable when service receiver is liable to pay service tax; ^ Not applicable to service receiver liable to pay service tax

4. Amount of service tax paid in advance under sub-rule(1A) of rule 6

	Month/Quarter**	Apr/ Oct	May/ Nov	June/ Dec	July/Jan	Aug/Feb	Sept/Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
(a)	Amount deposited in advance
(b)	Challan Nos.
(c)	Challan dates						”.

** Assessee liable to pay service tax on quarterly basis may furnish details quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar

(Above Sl. NO. 4 has been added vide NTF. NO. 31/2008-ST, DT. 02/09/2008)

4A. Service Tax, education cess and other amounts paid (To be filled by a person liable to pay service tax/Not to be filled by input service distributor)

	Month/Quarter**	Apr/Oct	May/Nov	June/Dec	July/Jan	Aug/Feb	Sept/Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
	(I) Service tax, education cess, secondary and higher education cess paid
(a)	Service Tax paid-
	(i) in cash
	(ii) by CENVAT credit^
	(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
	(iii) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (3) of ST Rules
	(iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (4A) of ST Rules
(b)	Education cess paid -
	(i) in cash
	(ii) by CENVAT credit^
	(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
	(iii) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (3) of ST Rules
	(iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (4A) of ST Rules
(c)	Secondary and higher education cess paid -
	(i) in cash
	(ii) by CENVAT credit^
	(iia) by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A).
	(iii) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (3) of ST Rules
	(iv) by adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (4A) of ST Rules
(d)	Other amounts paid
	(i) Arrears of revenue paid in cash
	(ii) Arrears of revenue paid by credit^
	(iii) Arrears of education cess paid in cash
	(iv) Arrears of education cess paid by credit^
	(v) Arrears of Sec & higher edu cess paid by cash
	(vi) Arrears of Sec & higher edu cess paid by credit
	(v) Interest paid
	(vi) Penalty paid
	(vii) Section 73A amount paid^
	(viii) Any other amount (please specify)
	(II) Details of Challan (Vide which service tax education cess , secondary and higher education cess and other amounts paid in cash)

(a) Challan Nos	(i)
	(ii)
	(iii)
	(iv)
(b) Challans Date (May please be furnished in the order of Challan Nos furnished above)	(i)
	(ii)
	(iii)
	(iv)

** Assessee liable to pay service tax on quarterly basis may give detail quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, and Jan-Mar

^ Not applicable to service receiver liable to pay service tax

4B. Source documents details for entries at column 4A(I)(a) (iii), 4A(I)(a) (iv), 4A(I)(b) (iii), 4A(I)(b) (iv), 4A(I)(c) (iii), 4A(I)(c) (iv), 4A(I)(d) (i) to (vii)

(To be filled only if any entry is made against column 4A(I)(a) (iii), 4A(I)(a) (iv), 4A(I)(b) (iii), 4A(I)(b) (iv), 4A(I)(c) (iii), 4A(I)(c) (iv), 4A(I)(d) (i) to (vii))

Entry in table 4A above		Source documents No./Period	Source documents date
S No.	Month/Quarter	Source documents No./Period	Source documents date

4C. Details of amount of service tax payable but not paid as on the last day of the period for which return is filed……………………………………………………………..

5. Details of input stage CENVAT credit (To be filled by a taxable service provider only/ not to be filled by service receiver liable to pay service tax or input service distributor)

5A. Whether the assessee providing exempted/non taxable service or exempted goods

	(1)	(2)
(a)	Whether providing any exempted or non taxable service (‘Y/N’)
(b)	Whether manufacturing any exempted goods (‘Y/N’)
(c)	If any one of the above is yes, whether maintaining separate account for receipt or consumption of input service and input goods (refer to rule 6 (2) of CENVAT credit Rule, 2004
“(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
	(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
	(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).

“5AA Amount payable under rule 6 (3) of the Cenvat Credit Rules, 2004

	Month	Apr/ Oct	May/ Nov	June/ Dec	July/Jan	Aug/Feb	Sept/Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
(a)	Value of exempted goods cleared
(b)	Value of exempted services provided
(c)	Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by CENVAT Credit
(d)	Amount paid under rule 6(3) of Cenvat Credit Rules, 2004, by cash
(e)	Total amount paid= (c) +(d)
(f)	Challan Nos, vide which amount mentioned in (d) is paid
(g)	Challan dates

5B. CENVAT Credit taken and utilized

	Month/Quarter**	Apr/Oct	May/Nov	June/Dec	July/Jan	Aug/Feb	Sept/Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
	(I) CENVAT Credit of Service Tax and Central Excise duty
(a)	Opening balance
(b)	Credit taken
	(i) On inputs
	(ii) On capital goods
	(iii) On input services received directly
	(iv) As received from input service distributor
	(v) From inter unit transfer by a LTU*
	Total credit taken=(i+ii+iii+iv+v)
(c)	Credit utilized
	(i) For payment of service tax
	(ii) For payment of education cess on taxable service
	(iii) For payment of excise or any other duty #
	(iv) Towards clearance of input goods and capital goods removed as such
	(v) Towards inter unit transfer of LTU*
	(vi) for payment under rule 6 (3) of the Cenvat Credit Rules, 2004
	Total credit utilized=(i+ii+iii+iv+v+vi)						”.
(d)	Closing Balance of CENVAT credit=(a+b-c)
	(II) CENVAT credit of Education Cess and Secondary and Higher Education Cess
(a)	Opening balance
(b)	Credit of education cess and secondary and higher education cess taken,-
	(i) On inputs
	(ii) On capital goods
	(iii) On input services received directly
	(iv) As received from input service distributor
	(v) From inter unit transfer by a LTU*
	Total credit of education cess and secondary and higher education cess taken =(i+ii+iii+iv+v)
(c)	Credit of education cess and secondary and higher education cess utilized
	(i) For payment of education cess and secondary and higher education cess on services
	(ii) For payment of education cess and secondary and higher education cess on goods#
	(iii) Towards payment of education cess and secondary and higher education cess on clearance of input goods and capital goods removed as such
	(iv) Towards inter unit transfer of LTU*
	Total credit of education cess and secondary and higher education cess utilised =(i+ii+iii+iv)
(d)	Closing Balance of Education cess and secondary and higher education cess =(a+b-c)

(Above S. No. 4 - added, sub-item (iia) added - at 4A I (a),(b), (c), Sl. No. 5A- (d)- added , Sl. No. 5AA - added, (vi) added at Sl. No. 5B, I, (c) has been vide NTF. NO. 31/2008-ST, DT. 02/09/2008)

# Relevant only if assessee providing taxable service is also engaged in manufacture and clearance of excisable goods. This would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of sub-rule 5A of rule 3 of the Cenvat Credit Rules, 2004.

* To be filled only by Large Taxpayer as defined under Rule 2 (ea) of the Central Excise Rules, 2002 and who has opted to operate as LTU. In case LTU has centralized registration for service tax, this information is not applicable in respect of service tax credit..

** Assessees liable to pay service tax on quarterly basis may give detail quarter wise i.e. Apr-Jun, Jul-Sep, Oct-Dec, and Jan-Mar

6. Credit details for input service distributor (To be filled only by an input service distributor)

		Apr/Oct	May/Nov	June/Dec	July/Jan	Aug/Feb	Sept/Mar
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
	(I) CENVAT Credit of Service Tax and Central Excise duty
(a)	Opening balance of CENVAT Credit
(b)	Credit taken (for distribution) on input service
(c)	Credit distributed
(d)	Credit not eligible for distribution (rule 7(b) of CENVAT Credit Rules, 2004)
(e)	Closing balance
	(II) CENVAT credit of education Cess and secondary and higher education cess Credit
(a)	Opening balance of Education. Cess and secondary and higher education cess credit
(b)	Credit of education cess and secondary and higher education cess taken ( for distribution) on input service
(c)	Credit of education cess and secondary and higher education cess distributed
(d)	Credit of education cess and secondary and higher education cess not eligible for distribution (rule 7(b) of CENVAT Credit Rules, 2004)
(e)	Closing balance

7. Self Assessment memorandum

(a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated.

(b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder.

(c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon.

Place:
Date:

(Name and Signature of Assessee
or Authorized Signatory)

8. If the return has been prepared by a Service Tax Return Preparer (STRP), furnish further details as below:

(a)	Identification No. of STRP
(b)	Name of STRP

(Signatures of Service Tax Return Preparer).

(Above Sl. No. 8 has been inserted vide NTF. NO. 10/2009-ST, DT. 17/03/2009)

ACKNOWLEGEMENT

I hereby acknowledge the receipt of your ST-3 return for the period___________

Date:
Place:

(Signature of the Officer of Central Excise & Service Tax)
(With Name & Official Seal)

Instructions to fill the Form

A. General Instructions

B. Information to be furnished in the Form

Column No. in Form

Instructions

Fill ‘Y’ for yes, or ‘N’ for No.

Name should be filled as mentioned in the Form ST-2 (Certificate of Registration issued by the department).

2B.

STC No. is 15 digits PAN based service tax code No. issued to assessee in the Certificate of Registration or in the Annexure III (prescribed vide circular No. 35/3/2001-ST dated 27.08.2001).

Premises code is issued to an assessee under S. No. 5 of the Certificate of Registration (Form ST-2). An assessee to whom premises code has not been issued, may furnish location code as issued to him in the Annexure III (prescribed vide circular No. 35/3/2001-ST dated 27.08.2001).

This entry is to be filled separately for each taxable service on which service tax is to be paid by assessee.

3A1/3B

Name of taxable service and their clause in sub-section (105) of section 65 are as given in the Annexure to these instructions. Sub-clauses from (zzzx) to (zzzzd) to come into effect from a date to be notified after enactment of the Finance Bill, 2007.

3C1

Fill ‘Y’ for yes, or ‘N’ for No.

3C2

Details of notification is to be furnished in the format NN-YYYY (NN=Notification No. and YYYY=Year of issue).

In case abatement is availed under notification No. 1/2006-ST, the relevant S. No. of this notification may be furnished.

3E1 & E2

Fill ‘Y’ for yes, and ‘N’ for No. In case of provisional assessment, order No. for provisional assessment, if any, may please be furnished.

3F (I)

(i) An 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) The service receiver liable to pay service tax should indicate the amount paid by him to service provider.

3F(I) (a)(i)

Gross amount received (or paid in case of service receiver) against service provided is the total amount received for towards taxable service on provision of service (including any amount received for continuous service), and
(A) it includes,-

(B) it excludes

(Please see the example below.)

3F(I) (a)(ii)

Gross amount received (or paid in case of service receiver) in advance is the total amount received for the particular taxable service before provision of service, and
(A) it includes,-

(B) it excludes

(Please see the example below.)

3F(I) (b)

(i) The value of consideration received (or paid in case of service receiver), other than money, is to be estimated in equivalent money value.

(ii) ‘Money’ may be understood as defined in section 67 of the Act. (Please see the example below).

3F(I) (c)(ii)

‘Exempted service’ refers to the taxable service which is exempt for the time being under a notification, other than by way of abatement
(Please see the example below).

3F(I) (c)(iii)

‘Pure Agent’ may be understood as defined in Explanation 1 to rule 5 of the Service Tax (Determination of Value) Rules, 2006.

3F (I) (d)

‘Abatement’ refers to the portion of value of taxable service which is exempt in terms of a notification (such as notification No. 1/2006)

3F (I) (f)

Service tax rate wise break of value may be furnished

3F (I) (i)

Secondary and higher education cess would be applicable to service tax from the date of enactment of Finance Bill 2007.

3F(II)

(i) An 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) The service receiver liable to pay service tax should indicate the amount billed to him by a service provider.

3F(II) (j)

Gross amount for which bills/invoices/challans are issued relating to the particular taxable service, in the specified period, whether received or not, includes,-

and excludes,-
(B) it excludes

(Please see the example below.)

3F(II) (k)

(i) The value of consideration charged (or paid in case of service receiver), in a form other than money, is to be estimated in equivalent money value.

(ii) ‘Money’ may be understood as defined in section 67 of the Act.

3F(II) (l)

Gross amount charged for the exempted service is the amount charged for a taxable service which is exempt for the time being under a notification other than the abatement (Please see the example below).

Example: A banking and other financial service (B & FS) providers has following information to furnish in the ST-3 return, for a month namely,-

	Head	Amount Billed/invoiced (Rs) (1)	Amount received (It includes amount received for service provided earlier and any amount received as advance) (Rs) (2)
A	Gross amount for B & FS ( including export, exempted service and as pure agent)already provided	12000	10000 (out of this taxable amount Rs 1000 received for the period July 2004, and Rs 2000 received for the period March 2005, and rest of the amount is for the period July 2006 onwards)
B	Advance for services to be provided later	3000	4000
C	Export of service	2000	1500
D	Pure agent	250	500
E	Money equivalent of other consideration received	-	900
F	Interest on Financial leasing	1000	1200
G	Bill discounting and overdraft service	500	700 (out of this, Rs 450 pertains to March, 2005)
H	Service to Government for collection of taxes	200	300
I	Service provided in SEZ	400	600 (out of this, Rs 150 pertains to July, 2004)
J	B & FS received from a service provider who is outside India and doesn??t have establishment in India i.e. this assessee is liable to pay service tax in terms of rule 2(d)(iv) of the ST Rules, 1994
J(i)	Bill received/Amount paid to such service provider subsequent to receipt of service	1000 (bills received in this case)	800 ( amount paid to service provider)
J(ii)	Advance Bills received and advance amount paid to such service provider	750	500( amount paid to service provider)

Notification under which benefit of exemption is available to this assessee are:

(i) No. 29/2004-ST w.r.t to bill discounting/overdraft

(ii) No. 13/2004-ST w.r.t services provided to Government for collection of taxes

(iii) No.4/2004-ST w.r.t services provided in SEZ

Abatement available to assessee :

(a) Notif No. 14/2006-ST, abatement equal to 90% of the interest amount on financial leasing service

The entries shall be furnished by this assessee at S. No. 3 in the following manner

Separate entries will be made for taxable service provided by the assessee and taxable services received on which assessee is liable to pay service tax in terms of rule 2 (d) (iv) of the ST Rule, 1994, even though, both, the service provided and the service received, on which assessee is liable to pay service tax, are same, i.e.,?? banking and other financial service??.

(A) Entries to be furnished for B & FS services provided by the assessee

S. No.	Information/figures furnished ( as indicated in bold )	S. No.	Information/figures furnished ( as indicated in bold )
3A1(Service provided)	Banking & other financial services	3F (I) (d)	=90% of 1200=1080
3A2	Tick (i)	3F (I) (e)	=(10000+4000+900)-(1500+1600+500+1080) = 10220
3B	zm	3F (I) (f)	Value (ST payable@ 5%)=Nil Value (ST payable@ 8%)=(1000-150)=850 Value (ST payable@ 10%)=(2000-450)=1550 Value (ST payable@ 12%)=7820
3C1	Y	3F (I) (f)
3C2	(i) 29-2004 (ii) 13-2004 (iii) 4-2004 (iv) 14-2006	3F (I) (g)	=@8% of 850+@10% of 1550+ @ 12% of 7820=68+155+938=1161 (rounded off)
3D	NA	3F (I) (h)	=@2% of (155+938)=22 (rounded off)
3E1	N	3F (II) (i)	=nil, as this cess will come into effect only after enactment of Finance Bill, 2007
3E2	NA	3F (II) (j)	=(12000+3000)=15000
3F(I) (a)(i)	10000	3F (II)(k)	Nil
3F(I) (a)(ii)	4000	3F (II) (l)	2000
3F(I) (b)	900	3F (II) (m)	500+200+400=1100
3F(I) (c)(i)	1500	3F (II) (n)	250
3F(I) (c)(ii)	=700+300+600=1600	3F (II) (o)	@ 90% of 1000=900
3F(I) (c)(iii)	500	3F (II) (p)	=(15000)-(2000+1100+250+900)=10750

In respect of B & FS services received from a service provider who is outside India and doesn??t have establishment in India , this assessee is liable to pay service tax in terms of rule 2(d)(iv) of the ST Rules, 1994.

On such service separate entries would be made at S. No.3 in the following manner

S. No.	Information/figures furnished ( as indicated in bold )	S. No.	Information/figures furnished ( as indicated in bold )
3A1(Service received)	Banking & other financial services	3F (I) (d)	Nil
3A2	Tick (i)	3F (I) (e)	800+500 = 1300
3B	ZM	3F (I) (e)	800+500 = 1300
3C1	N	3F (I) (f)	1300
3C2	NA	3F (I) (g)	=@12% of 1300= 156
3D	NA	3F (I) (h)	=@2% of 156=3 (rounded off)
3E1	N	3F (II) (i)	=nil, as this cess will come into effect only after enactment of Finance Bill, 2007
3E2	NA	3F (II) (j)	(1000+750)=1750
3F (I) (a)(i)	800	3F (II) (k)	Nil
3F (I) (a)(ii)	500	3F (II) (l)	Nil
3F (I) (b)	Nil	3F (II) (m)	NA
3F (I) (c)(i)	NA	3F (II) (n)	Nil
3F (I) (c)(ii)	Nil	3F (II) (o)	Nil
3F (I) (c)(iii)	Nil	3F (II) (p)	= 1750

4A (I)(a) (iii)

Rule 6 (3) allows adjustment of such service tax amount which was paid earlier in respect of taxable service not provided wholly or partially by the service provider.

Example: A service provider receives an advance of Rs 1000 on which he pays a service tax of Rs 120.

However, later on he does not provide this service and refunds the amount to person from whom the advance was received. He can in this case adjust the amount of Rs 120 in any of his future liability of service tax.

4A(I) (a)(iv)

Rule 6 (4A) allows adjustment of such service tax amount paid in preceding months or quarter, which is in excess of the service tax liability for such month or quarter

Example: A service provider having centralized registration pays an amount of Rs 1000 as service tax for services provided by him from his five branches. However, on receipt of information from these branches, the service tax liability is computed as Rs 900. In this case he has paid an excess amount of Rs 100 as service tax. He can adjust this excess amount of Rs 100 against service tax liability for succeeding month/quarter.

4A (I) (c)

Secondary and higher education cess would be applicable to service tax from the date of enactment of Finance Bill 2007.

4A(I) (d) (i) to (vi)

Arrears of revenue includes,-

(a) amount that was payable earlier but not paid;

(b) amount pending recovery on finalization of adjudication or appellate stage, as the case may be;

(c) amount pending adjudication or pending in appeals; or

(d) amount arising on finalization of provisional assessment etc.

4A(I)(d) (vii)

Furnish the amount paid in terms of section 73A (Any amount collected in excess of the service tax amount assesses or determined and paid on any taxable service )

4A(I)(d) (viii)

Any other amount may be specified. (It may include amount pre-deposit amount as ordered by Commissioner (Appeal) or Appellate Tribunal or Courts).

4 B

Against source documents, following details may be furnished,-

For adjustment under rule 6(3), furnish details of earlier return, from where excess amount is derived, in the format YYYY-YY-I/II/Month (YYYY-YY is the financial year and I/II is the half year for which this return pertains, i.e., 2004-05-II /Nov refers to the month Nov in II half yearly return of FY 2004-05).

For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules.

For arrears, interest and penalty, the source document/period is as follows,-

(a) in case these are paid suo-moto by the assessee, the period for which such amount is paid may be furnished

(b) if paid consequent to a show cause notice (SCN) or order, the source document is relevant SCN No/Demand Notice No., Order In Original No. or Order in Appeal No or any other order , etc.,.

4 C

In case service tax liability is not discharged in full, during the period of return, the details of short payment may be indicated against this S. No.

(i) The terms “ inputs”, “capital goods”, “input services” and “ input service distributor” may be understood as defined in the CENVAT Credit Rules, 2004;

(ii) Against S. No. 5B (I) (b) (iii), furnish the details of credit availed on input services received directly by the assessee. In other words, this figure would not include the service tax credit received from input service distributor (i.e., office of manufacturer or output service provider, which receives invoices towards purchases of input services and issues invoices//bills /challans for distribution of such credit, in terms of the CENVAT Rules, 2004). Credit received from “input service distributor” has to be shown separately against S. No. 5B (I) (b) (iv).

(iii) Against S. No. 5B (I) (b) (iv), furnish the details of service tax credit as received from ‘input service distributor’.

(iv) Above instructions for S. No. 5B (I) (b) (iii), S. No. 5B (I) (b) (iv), will mutatis mutandis apply to S. No. 5B (II) (b) (iii), S. No. 5B (II) (b) (iv) for furnishing details of credit taken of “education cess” and “secondary and higher education cess”.

This information has to be furnished only by an input service distributor.

Annexure to Instructions

Sub-clause No. (under clause (105) of section 65)

Name of taxable service	Sub-clause No.	Name of taxable service	Sub-clause No.
Stock broking	(a)	Rail travel agent	(zz)
Telephone connection	(b)	Storage and warehousing	(zza)
Radio Paging	(c)	Business auxiliary	(zzb)
General Insurance	(d)	Commercial coaching or training	(zzc)
Advertising agency	(e)	Erection, commissioning or installation	(zzd)
Courier	(f)	Franchise service	(zze)
Consulting Engineer	(g)	Internet Café	(zzf)
Custom House Agent	(h)	Management, maintenance or repair	(zzg)
Steamer Agent	(i)	Technical testing and analysis	(zzh)
Clearing and Forwarding	(j)	Technical inspection and certification	(zzi)
Man Power Recruitment and Supply agency	(k)	Forex exchange broking by a broker other than those covered in ‘zm’ above	(zzk)
Air Travel Agent	(l)	Port other than those covered in ‘zn’ above	(zzl)
Mandap Keeper	(m)	Airport Services	(zzm)
Tour Operator	(n)	Air Transport of Goods service	(zzn)
Rent- a- Cab operator	(o)	Business Exhibition Service	(zzo)
Architect	(p)	Goods Transport by Road	(zzp)
Interior Decorator	(q)	Construction of commercial complex	(zzq)
Management Consultant	(r)	Intellectual Property Service	(zzr)
Chartered Accountant	(s)	Opinion Poll Service	(zzs)
Cost Accountant	(t)	Outdoor Catering Service	(zzt)
Company Secretary	(u)	Television and Radio Programme Production	(zzu)
Real Estate Agent/Consultant	(v)	Survey and Exploration of Minerals	(zzv)
Security Agency	(w)	Pandal and Shamiana	(zzw)
Credit Rating agency	(x)	Travel Agent	(zzx)
Market Research agency	(y)	Forward Contract Brokerage	(zzy)
Underwriter	(z)	Transport through Pipeline	(zzz)
Scientific and technical consultancy	(za)	Site preparation	(zzza)
Photography	(zb)	Dredging	(zzzb)
Convention services	(zc)	Survey and map making	(zzzc)
Leased circuits	(zd)	Cleaning service	(zzzd)
Telegraph	(ze)	Clubs and associations service	(zzze)
Telex	(zf)	Packaging service	(zzzf)
Facsimile (FAX)	(zg)	Mailing list compilation and mailing	(zzzg)
On-line information and database access and/ or retrieval	(zh)	Residential complex construction	(zzzh)
Video tape production	(zi)	Registrar service to an issue	(zzzi)
Sound recording	(zj)	Share transfer agent	(zzzj)
Broadcasting	(zk)	Automated teller machine operation, management, maintenance	(zzzk)
Insurance auxiliary (General Insurance)	(zl)	Recovery agents	(zzzl)
Banking and other financial	(zm)	Sale of space for advertisement	(zzzm)
Port services	(zn)	Sponsorship	(zzzn)
Authorised automobile repair and maintenance	(zo)	International air travel	(zzzo)
Beauty parlour	(zq)	Containerized rail transport	(zzzp)
Cargo handling	(zr)	Business support service	(zzzq)
Cable Operators	(zs)	Auction service	(zzzr)
Dry cleaning	(zt)	Public relation management	(zzzs)
Event Management	(zu)	Ship management	(zzzt)
Fashion designer	(zv)	Internet telephony	(zzzu)
Health Club and Fitness Centres	(zw)	Ship Cruise tour	(zzzv)
Life Insurance	(zx)	Credit/debit/charged card	(zzzw)
Insurance auxiliary service (life insurance)	(zy)	Telecommunication service	(zzzx)
Mining of mineral, oil or gas	(zzzy)	Development and supply of content for telecom, advertising and online information and database retrievable	(zzzzb)
Renting of immovable property	(zzzz)	Assets management service ( other than (Zm) above)	(zzzzc)
Works contract	(zzzza)	Design services (other than (q) and (zv) above)	(zzzzd).
		Information technology software services for furtherance of business or commerce.	(zzzze)
		Management of investment under unit linked insurance business (ULIP) scheme	(zzzzf)
		Stock exchange services	(zzzzg)
		Services provided by a recognized/registered association (commodity exchanges) for transaction in goods or forward contracts.	(zzzzh)
		Processing and clearing house services in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts	(zzzzi)
		Supply of tangible goods services	(zzzzj)

(Above sbu-clause no. (zzzze) to (zzzzj) has been added vide NTF. NO. 31/2008-ST, DT. 02/09/2008)

(Above FORM ST - 3 has been substituted vide NTF. NO. 14/2007-ST, DT. 02/04/2007)

[OLD-

Form ST – 3
(Return under Section 70 of the Finance Act, 1994)

FINANCIAL YEAR____________

ORIGINAL / REVISED RETURN (strike whichever is NOT applicable)

(Above line "ORIGINAL / REVISED RETURN (strike whichever is NOT applicable)" has been inserted vide NTF. NO. 01/2007-ST, DT. 01/03/2007)

(Form ST - 3 has been substituted vide NTF. NO. 31/2005-ST, DT. 20/10/2005)]

[OLD-
“FORM ST- 3

(Pl. refer Cir. No. 45/8/2002-ST, Dt. 30/07/2002 for Website for posting Service Tax Revenue)

(Form ST-3, has been substituted vide Ntf. No. 12/2002-ST, dt. 01/08/2002)]

[OLD -

FORM ST-3

Return of service tax credited to the Government of India for
the period _ to _ Collectorate

(Note:- The last portion of this form (i.e. Form ST-3) has been substituted vide Ntf. No. 10/2001-ST, dt. 9/10/2001)

	1.	Name of the assessee _____________________ 
	2.	Whether an individual or proprietary firm or partnership firm or any other 		(please specify) ____________________ 
	3.	Category of services __________________________ 
	4.	Service Tax Registration No. _____________________

Month(s)

Value of
Taxable
service
charged or
billed
(indicate
break-up of
the amount
month-wise)

Value of
taxable
service
realised
(indicate
break-up of
the amount
month-
wise)

Amount
of service
tax
payable

Amount of
service
tax
adjusted
in terms
of sub-rule
(3) of rule
6 of the
Service
Tax
Rules,
1994

Amount
of
interest,
if any
payable

Amount paid

Total amount
paid {7(a)+7(b)
+7(c)}

Challan No. and
date/Journal
Slip No. and
date

Service tax paid
to the
Government
credit

Interest
paid

Any other
amount
paid

7(a)

7(b)

7(c)

please specify and enclose documentary
evidence

please specify on what account
the amount has been paid

SELF-ASSESSMENT MEMORANDUM

Date:

Place:

Name and signature of the assessee or
his authorised representatives

ACKNOWLEDGEMENT
Date of Receipt................

Signature and Official Seal
of the Superintendent of Central Excise

Place:
Date:

[OLD
I/We declare that the above particulars are in accordance with the records and books maintained by us and are correctly stated.

Place :

Date :

Signature of the assessee or his Authorized representative

Assessment Memorandum

Date:

(Signature and stamp of the Central Excise Officer)] -]

(Note:- see
1. Trade Notice No. 6/97-ST, dt. 1/7/97
2. Trade Notice No. 7/97-ST, dt. 4/7/97
3. Trade Notice No. 53/97-ST, dt. 4/7/97
4. Trade Notice No. 62/97-ST, dt. 5/8/97
5. Trade Notice No. 71/97-ST, dt. 29/8/97)

FORM ST-3

Return of service tax credited to the Government of India for the period _______________ to _______________ Collectorate

Return of service tax credited to the Government of India for
the period _ to _ Collectorate