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Service Tax FORM ST-3

FORM ST-3

(Return under section 70 of the Finance Act, 1994 read with rule 7 of Service Tax Rules, 1994)

(Please see the instructions carefully before filling the Form)

PART-A GENERAL INFORMATION

A1

ORIGINAL

REVISED

(Please tick whichever is applicable)

A2 STC Number:

A3 Name of the assessee:

Financial Year

A5 Return for the period (Please tick the appropriate period)

April – September

October - March

A6.1	Has the assessee opted to operate as “Large Taxpayer” Unit [‘Y’/’N’](As defined under Rule 2(ea) of the Central Excise Rules, 2002 read with Rule 2 (1) (cc) of the Service Tax Rules, 1994)	Yes/No
A6.2	If reply to column A6.1 is Yes, name of Large Taxpayer Unit opted for (choose from List)	Dropdown List of LTUs

A7 Premises Code Number:

A8 Constitution of the assessee (Please tick the appropriate category)

A8.1 Individual/Proprietary/ One Person Company [OLD- Individual/Proprietary]		A8.2 Partnership/Limited Liability Partnership [OLD- Limited liability Partnership]
A8.3 Registered Public Ltd. Company		A8.4 Registered Private Ltd. Company
A.8.5 Registered Trust		A8.6 Society/Co-operative Society
A 8.7 A firm		A8.8 Hindu Undivided Family
A 8.9 Government		A8.10 An association of persons or body of individuals, whether incorporated or not
A.8.11 A local authority		A8.12 Every artificial juridical person, not falling within any of the preceding categories

(In above Part-A, in the Table, in A8, Sl.NO. A8.1 & A8.2 has been substituted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

A9 Taxable Service(s) for which tax is being paid

A10 Assessee is liable to pay service tax on this taxable service as –

(Please tick the appropriate category)

A10.1 A Service Provider under Section 68(1)		A10.2 A Service Receiver under Section 68(2)
A 10.3 A Service Provider under partial reverse charge under proviso to Section 68(2)		A10.4 A Service Receiver under partial reverse charge under proviso to Section 68(2)
A 10.5 If covered by A10.3 above, then the percentage of service tax Payable as provider of service		A10.6 If covered by A10.4 above, then the percentage of service tax Payable as recipient of service

A11 EXEMPTIONS

A11.1 Has the assessee availed benefit of any exemption notification (‘Y’/‘N’)
A11.2 If reply to A11.1 is ‘Y’, please furnish Notification Nos. and Sl. No. in the notification under which such exemption is availed	.

A12 ABATEMENTS

A12.1 Has any abatement from the value of services been claimed (‘Y’/‘N’)
A12.2 If reply to A12.1 is ‘Y’, please furnish Notification Nos. and Sl. No. in the notification under which such abatement is availed:	.

A13 PROVISIONAL ASSESSMENT

A13.1 Whether provisionally assessed (‘Y’/‘N’)
A13.2 If reply to A13.1 is ‘Y’, please furnish Provisional Assessment Order No. & Date

PART-B VALUE OF TAXABLE SERVICE AND SERVICE TAX PAYABLE
(TO BE DISPLAYED SERVICE-WISE)

B1 FOR SERVICE PROVIDER

	Month / Quarter	Apr/Oct	May/Nov	Jun/Dec	July/Jan	Aug/Feb	Sep/Mar
B1.1	Gross amount (excluding amounts received in advance, amounts taxable on receipt basis, for which bills/invoices/challans or any other document may not have been issued) for which bills/invoices/challans or any other documents are issued relating to service provided or to be provided (including export of service and exempted service)
B1.2	Amount received in advance for services for which bills/invoices/challans or any other documents have not been issued
B1.3	Amount taxable on receipt basis under third proviso to rule 6(1) of Service Tax Rules, 1994 for which bills/invoices/challans or any other documents have not been issued
B1.4	Amount taxable for services provided for which bills/invoices/challans or any other documents have not been issued
B1.5	Money equivalent of other considerations charged, if any, in a form other than money
B1.6	Amount on which service tax is payable under partial reverse charge
B1.7	Gross Taxable Amount B1.7 = B1.1+B1.2+B1.3+B1.4+B1.5+B1.6
B1.8	Amount charged against export of service provided or to be provided
B1.9	Amount charged for exempted service provided or to be provided (other than export of service given at B1.8 above)
B1.10	Amount charged as pure agent
B1.11	Amount claimed as abatement
B1.12	Any other amount claimed as deduction, please specify.
B1.13	Total Amount claimed as Deduction B1.13=B1.8+B1.9+B1.10+B1.11+B1.12
B1.14	NET TAXABLE VALUE B1.14=B1.7 - B1.13
B1.15	Service tax rate wise break up of NET TAXABLE VALUE (B1.14): Ad-valorem rate
B1.16	Specific rate (applicable as per rule 6 of STR)
B1.17	Service tax payable
B1.18	Less R&D cess payable
B1.19	Net Service Tax payable (B1.19=B1.17-B1.18)
B1.20	Education Cess payable
B1.21	Secondary & Higher Education Cess payable
B1.22	Swachh Bharat Cess payable based on entries in serial number B1.15
B1.23	Swachh Bharat Cess payable based on entries in serial number B1.16
B1.24	Total Swachh Bharat Cess payable B1.24 = B1.22+B1.23
(In above table Sl. NO. B1.22 to B1.24 has been inserted vide NTF. NO. 20/2016-ST, DT. 08/03/2016)
B1.25	Krishi Kalyan Cess payable based on entries in serial number B1.15
B1.26	Krishi Kalyan Cess payable based on entries in serial number B1.16
B1.27	Total Krishi Kalyan Cess payable B1.27=B1.25+B1.26
(Above Sl. No. B1.25 to B1.27 has been inserted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

B2 – FOR SERVICE RECEIVER

	Month / Quarter	Apr/Oct	May/Nov	Jun/Dec	July/Jan	Aug/Feb	Sep/Mar
B2.1	Gross amount (excluding amounts paid in advance, amounts taxable on payment basis, for which bills/invoices/challans or any other document may not have been issued) for which bills/invoices/challans or any other documents are issued relating to service received or to be received
B2.2	Amount paid in advance for services for which bills/invoices/challans or any other documents have not been issued
B2.3	Amount taxable on receipt basis under third proviso to rule 6(1) of Service Tax Rules, 1994 for which bills/invoices/challans or any other documents have not been issued
B2.4	Money equivalent of other considerations paid, if any, in a form other than money
B2.5	Amount paid for services received from Non-Taxable territory - Imports
B2.6	Amount paid for services received from Non-Taxable territory – Other than Imports
B2.7	Amount on which service tax is payable under partial reverse charge
B2.8	Gross Taxable Amount B2.8= B2.1+B2.2+B2.3+B2.4+B2.5+B2.6+B2.7
B2.9	Amount paid for exempted services received or to be received
B2.10	Amount paid as pure agent
B2.11	Amount claimed as abatement
B2.12	Any other amount claimed as deduction, please specify
B2.13	Total Amount claimed as Deduction B2.13 = B2.9+B2.10+B2.11+B2.12
B2.14	NET TAXABLE VALUE B2.14 = B2.8-B2.13
B2.15	Service tax rate wise break up of NET TAXABLE VALUE (B2.14): Ad-valorem rate
B2.16	Specific rate (applicable as per rule 6 of STR)
B2.17	Service tax payable
B2.18	Less R&D cess payable
B2.19	Net Service Tax payable(B2.19=B2.17-B2.18)
B2.20	Education Cess payable
B2.21	Secondary & Higher Education Cess payable
B2.22	Swachh Bharat Cess payable based on entries in serial number B2.15
B2.23	Swachh Bharat Cess payable based on entries in serial number B2.16
B2.24	Total Swachh Bharat Cess payable B2.24 = B2.22 +B2.23
(In above table Sl. NO. B2.22 to B2.24 has been inserted vide NTF. NO. 20/2016-ST, DT. 08/03/2016)
B2.25	Krishi Kalyan Cess payable based on entries in serial number B2.15
B2.26	Krishi Kalyan Cess payable based on entries in serial number B2.16
B2.27	Total Krishi Kalyan Cess payable B2.27=B2.25+B2.26
(Above Sl. No. B2.25 to B2.27 has been inserted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

PART-C SERVICE TAX PAID IN ADVANCE

Amount of Service Tax paid in advance under sub-rule (1A) of Rule 6 of ST Rules:

	Month / Quarter			Apr/Oct	May/Nov	Jun/Dec	July/Jan	Aug/Feb	Sep/Mar
C1	Amount of service tax deposited in advance
C1.1	Swachh Bharat Cess deposited in advance
C1.2	Krishi Kalyan Cess deposited in advance
(Above Sl. No. C1.2 has been inserted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)
C2	Amount of Education Cess deposited in advance
C3	A Amount of Secondary & Higher Education Cess deposited in advance
C4	Challan Nos., date & amount	(i)	No.
		Date
		Amount

(In above table Sl. NO. C1.1 has been inserted vide NTF. NO. 20/2016-ST, DT. 08/03/2016)

Part-D SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT

Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher Education Cess and other amounts paid

(Above Part-D heading has been substituted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

[OLD- PART-D SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT

Service Tax, Education Cess, Secondary & Higher Education Cess and other amounts paid]
(To be filled by a person liable to pay service tax and not to be filled by an Input Service Distributor):

	Month / Quarter	Apr/Oct	May/Nov	Jun/Dec	July/Jan	Aug/Feb	Sep/Mar
D1	In cash
D2	By CENVAT credit (not applicable where the service tax is liable to be paid by the Recipient of Service)
D3	By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules
D4	By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules
D5	By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules
D6	By adjustment of excess amount paid earlier as service tax in respect of service of Renting of Immovable Property, on account of non-availment of deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules
D7	By book adjustment in the case of specified Government departments
D8	Total Tax paid D8 = D1+D2+D3+D4+D5+D6+D7

PART DA- SWACHH BHARAT CESS (SBC) PAID IN CASH AND THROUGH ADJUSTMENTS

	Month/Quarter	Apr/Oct	May/Nov	Jun/Dec	July/Jan	Aug/Feb	Sep/Mar
DA1	Swachh Bharat Cess paid in cash
DA2	By adjustment of amount paid as SBC in advance under rule 6(1A) of the Service Tax Rules, 1994
DA3	By adjustment of excess amount paid earlier as SBC and adjusted, by taking credit of such excess SBC paid, in this period under rule 6(3) of the Service Tax Rules, 1994
DA4	By adjustment of excess amount paid earlier as SBC and adjusted in this period under rule 6(4A) of the Service Tax Rules, 1994
DA4.1	By adjustment of excess amount paid earlier as Swachh Bharat Cess in respect of immovable property on account of non availment of deduction of property tax paid and adjusted in this period under rule 6(4C) of the Service Tax Rules,1994
(Above Sl. No. DA4.1 has been inserted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)
DA5	By book adjustment in the case of specified Government Departments
DA6	Total Swachh Bharat Cess paid DA6=DA1+DA2+DA3+DA4+DA5

(Above PART DA has been inserted vide NTF. NO. 20/2016-ST, DT. 08/03/2016)

PART DB- KRISHI KALYAN CESS PAID IN CASH AND THROUGH CENVAT CREDIT

DB1	In cash
DB2	By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service)
DB3	By adjustment of amount paid as Krishi Kalyan Cess in advance under rule 6(1A) of the Service Tax Rules,1994
DB4	By adjustment of excess amount paid earlier as Krishi Kalyan Cess and adjusted, by taking credit of such excess Krishi Kalyan Cess paid, in this period under rule 6(3) of the Service Tax Rules,1994
DB5	By adjustment of excess amount paid earlier as Krishi Kalyan Cess and adjusted in this period under rule 6(4A) of the Service Tax Rules,1994
DB6	By adjustment of excess amount paid earlier as Krishi Kalyan Cess in respect of service of Renting of Immovable Property, on account of non-availment of deduction of property tax paid and adjusted in this period under rule 6(4C) of the Service Tax Rules,1994
DB7	By book adjustment in the case of specified Government departments
DB8	Total Krishi Kalyan Cess paid DB8=(DB1+DB2+DB3+DB4+DB5+DB6+DB7)”;

(Above PART DB has been inserted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

PART-E EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT

E1	In cash
E2	By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service)
E3	By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules
E4	By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules
E5	By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules
E6	By adjustment of excess amount paid earlier as service tax in respect of service of Renting of Immovable Property, on account of non-availment of deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules
E7	By book adjustment in the case of specified Government departments
E8	Total Education Cess paid E8=E1+E2+E3+E4+E5+E6+E7

PART-F SECONDARY& HIGHER EDUCATION CESS PAID IN CASH AND THROUGH CENVAT CREDIT

F1	In cash
F2	By CENVAT credit (not applicable where the service tax is liable to be paid by the recipient of service)
F3	By adjustment of amount paid as service tax in advance under Rule 6(1A) of the ST Rules
F4	By adjustment of excess amount paid earlier as service tax and adjusted, by taking credit of such excess service tax paid, in this period under Rule 6(3) of the ST Rules
F5	By adjustment of excess amount paid earlier as service tax and adjusted in this period under Rule 6(4A) of the ST Rules
F6	By adjustment of excess amount paid earlier as service tax in respect of service of Renting of Immovable Property, on account of non-availment of deduction of property tax paid and adjusted in this period under Rule 6(4C) of the ST Rules
F7	By book adjustment in the case of specified Government departments
F8	Total Tax paid F8=F1+F2+F3+F4+F5+F6+F7

PART G - ARREARS, INTEREST, PENALTY, ANY OTHER AMOUNT ETC. PAID

G1	Arrears of revenue (Tax amount) paid in cash
G2	Arrears of revenue (Tax amount) paid by utilising CENVAT credit
G3	Arrears of Education Cess paid in cash
G4	Arrears of Education Cess paid by utilising CENVAT credit
G5	Arrears of Secondary & Higher Education Cess paid in cash
G6	Arrears of Secondary & Higher Education Cess paid by utilising CENVAT credit
G7	Amount paid in terms of section 73A of Finance Act, 1994
G8	Interest paid (in cash only)
G9	Penalty paid (in cash only)
G10	Amount of Late fee paid, if any.
G11	Any other amount paid (please specify)
G12	Total payment of arrears, interest, penalty and any other amount, etc. made G12=(G1+G2+G3+G4+G5+G6+G7+G8+G9+G10+G11)
G13	Arrears of Swachh Bharat Cess paid in cash
G14	Interest on SBC paid in cash
G15	Penalty on SBC paid in cash
G16	Total payment of arrears, interest, penalty on Swachh Bharat Cess G16= G13 +G14+G15
(In above table Sl. No. G13 to g16 has been inserted vide NTF. NO. 20/2016-ST, DT. 08/03/2016)
G17	Arrears of Krishi Kalyan Cess paid in cash
G18	Arrears of Krishi Kalyan Cess paid by utilising Cenvat Credit
G19	Interest on Krishi Kalyan Cess paid in cash
G20	Penalty on Krishi Kalyan Cess paid in cash
G21	Total payment of arrears, interest, penalty on Krishi Kalyan Cess G21=(G17+G18+G19+G20)
(Above Sl. No. G17 to G21 has been inserted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

PART-H

H1 DETAILS OF CHALLAN (vide which Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher Education Cess and other amounts have been paid in cash)

(Above H1 Table heading has been substituted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

[OLD- H1 DETAILS OF CHALLAN (vide which Service Tax,Swachh Bharat Cess, Education Cess, Secondary and Higher Education Cess and other amounts have been paid in cash)]

(Above heading has been substiuted vide NTF. NO. 20/2016-ST, DT. 08/03/2016)

[OLD- H1 DETAILS OF CHALLAN (vide which service tax education cess, secondary and higher education cess and other amounts have been paid in cash)]

-	Challan Nos. with date and amount	(i)	No.
			Date
			Amt.
		(ii)	No.
			Date
			Amt.

H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; DA2, DA3, DA4, DA4.1, DA5 ; DB3, DB4, DB5, DB6, DB7; E3, E4, E5, E6, E7; F3,F4, F5, F6, F7; G1 to G11, G13 to G15 and G17 to G20.

(Above H2 Table heading has been substituted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

[OLD- H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7; DA1, DA2, DA3, DA4, DA5 ; E3, E4, E5, E6, E7; F3,F4, F5, F6, F7; and G1 to G11 and G13 to G15.]

(Above heading has been substiuted vide NTF. NO. 20/2016-ST, DT. 08/03/2016)

[OLD - H2 Source documents details for payments made in advance / adjustment, for entries made at columns D3, D4, D5, D6, D7; E3, E4, E5, E6, E7; F3, F4, F5, F6, F7; & G1 to G11 ]

S. No. and description of payment entry in this return	Month/Quarter	Challan / Document / Credit Entry Reference Number etc.	Challan / Document Date	Amount

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

PART-I

DETAILS OF INPUT STAGE CENVAT CREDIT

(To be filled by a taxable service provider only and not to be filled by Service Receiver liable to pay service tax or Input Service Distributor):

I1 DETAILS ABOUT THE ASSESSEE PROVIDING EXEMPTED AND NON-TAXABLE SERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS

I1.1	Whether providing any exempted service or non-taxable service? (“Y”/ “N”)
I1.2	Whether manufacturing any exempted excisable goods? (“Y”/ “N”)
I1.3	If reply to I1.1 OR I1.2 is “Y”, Whether exclusively engaged either in the provision of exempted services or in the manufacture of exempted goods? [refer to rule 6(2) of the Cenvat Credit Rules, 2004] (“Y”/ “N”)
I1.3.1	If reply to I1.3 is “N” (i.e., providing both exempted and non-exempted goods/services), Whether paying an amount equal to 2%/7%/6% of the value of exempted services/goods under rule 6(3)(i) of CENVAT Credit Rules, 2004? (“Y”/ “N”)
If reply to I1.3.1 is “N” (i.e., opting to pay under Rule 6(3)(ii) read with rule 6(3A) of CENVAT Credit Rules, 2004), then -
I1.4	Value of exempted goods manufactured during the preceding financial year
I1.5	Value of exempted services provided during the preceding financial year
I1.6	Total value of exempted goods manufactured and services provided during the preceding financial year [refer to E in rule 6(3A)(b)(iv)] I1.6=(I1.4+I1.5)
I1.7	Value of non-exempted goods manufactured during the preceding financial year
I1.8	Value of non-exempted services provided during the preceding financial year
I1.9	Total value of non-exempted goods manufactured and services provided during the preceding financial year I1.9=(I1.7+I1.8)
I1.10	Total value of goods manufactured and services provided during the preceding financial year [refer to F in rule 6 (3A)(b)(iv)] I1.10=(I1.6+I1.9)
I1.11	Total credit of inputs and input services taken [refer to T in rule 6(3A)(b)]
I1.11.1	Ineligible credit [refer to A in rule 6(3A)(b)(i)]
I1.11.2	Eligible credit [refer to B in rule 6(3A)(b)(ii)]
I1.11.3	Common credit [refer to C in rule 6(3A)(b)(iii)] C=T-(A+B) [I1.11.3 = I1.11 – (I1.11.1 + I1.11.2)]
I1.11.4	Ineligible common credit [refer to D in rule 6(3A)(b)(iv)] D=(E/F) x C (I1.11.4= [(I1.6 / I1.10) x I1.11.3]
I1.11.5	Eligible common credit [refer to G in rule 6(3A)(b)(v)] G=C-D I1.11.5= (I1.11.3 - I1.11.4)
I1.12	Amount reversed under rule 6(3B) for banking companies and financial institutions

I1.11 to I1.12 will be a entry for each month / quarter.

(Above Table I-1 has been substituted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

[OLD- I1 DETAILS ABOUT THE ASSESSEE PROVIDING EXEMPTED AND NON-TAXABLE SERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS:

I1.1	Whether providing any exempted service or non-taxable service (‘Y’/‘N’)
I1.2	Whether manufacturing any exempted excisable goods (‘Y’/‘N’)
I1.3	If reply to any one of the above is ‘Y’, whether maintaining separate account for receipt or consumption of input service and input goods [refer to Rule 6 (2) of CENVAT Credit Rules, 2004](‘Y’/‘N’)
I1.4	If reply to any one of the columns I1.1&I1.2 above is ‘Y’ and I1.3 is ‘N’, which option, from the below mentioned options, is being availed under Rule 6(3) of the CENVAT Credit Rules, 2004
I1.4.1	Whether paying an amount equal to 6% of the value of the exempted goods and exempted services [refer to Rule 6(3)(i) of CENVAT Credit Rules, 2004](‘Y’/‘N’); or
I1.4.2	Whether paying 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 services [refer to Rule 6(3)(ii) of CENVAT Credit Rules, 2004](‘Y’/‘N’);or
I1.4.3	Whether maintaining separate account for receipt or consumption of input goods, taking CENVAT credit only on inputs (used in or in relation to the manufacture of dutiable final products excluding exempted goods and for the provision of output services excluding exempted services) and paying an amount equivalent to CENVAT Credit attributable to input services used in or in relation to manufacture of exempted goods or provision of exempted services [refer to Rule 6(3)(iii) of CENVAT Credit Rules, 2004](‘Y’/‘N’)	]

I2. AMOUNT PAYABLE UNDER RULE 6(3) OF THE CENVAT CREDIT RULES,2004:

Sl. No.	Month/Quarter	Apr/Oct	May/Nov	Jun/Dec	July/Jan	Aug/Feb	Sep/Mar
I2.1	Value of exempted goods cleared
I2.2	Value of exempted services provided
I2.3	Amount paid under Rule 6(3) of CENVAT Credit Rules, 2004, by debiting CENVAT Credit account
I2.4	Amount paid under Rule 6(3) of CENVAT Credit Rules, 2004, by cash
I2.5	Total amount paid under Rule 6(3) of CENVAT Credit Rules, 2004 I2.5 = I2.3 + I2.4

I3 CENVAT CREDIT TAKEN AND UTILISED:

Sl. No.	Month/Quarter	Apr/Oct	May/Nov	Jun/Dec	July/Jan	Aug/Feb	Sep/Mar

I3.1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN AND UTILISATION THEREOF –

I3.1.1	Opening Balance
I3.1.2	Credit taken
I3.1.2.1	on inputs
I3.1.2.2	on capital goods
I3.1.2.3	on input services received directly
I3.1.2.4	as received from Input Service Distributor
I3.1.2.5	from inter-unit transfer by a LTU
I3.1.2.6	Any other credit taken (please specify)
I3.1.2.7	TOTAL CREDIT TAKEN = I3.1.2.7= (I3.1.2.1+I3.1.2.2+I3.1.2.3+I3.1.2.4+I3.1.2.5+I3.1.2.6)
I3.1.3	Credit Utilised
I3.1.3.1	for payment of service tax
I3.1.3.2	for payment of Education Cess on taxable services
I3.1.3.3	for payment of Secondary and Higher Education Cess on taxable services
I3.1.3.4	for payment of excise duty or any other duty
I3.1.3.5	towards clearance of input goods and capital goods removed as such or after use
I3.1.3.6	towards inter unit transfer to LTU
I3.1.3.7	for payment of an amount under rule 6(3) of CENVAT Credit Rules, 2004
I3.1.3.8	for any other payments/adjustments/reversal (Please specify)
I3.1.3.9	TOTAL CREDIT UTILISED I3.1.3.9=(I3.1.3.1+I3.1.3.2+I3.1.3.3+I3.1.3.4+I3.1.3.5+I3.1.3.6+I3.1.3.7+I3.1.3.8)
I3.1.4	Closing Balance of CENVAT credit I3.1.4 = {(I3.1.1 + I3.1.2.7) – I3.1.3.9}
I3.2	DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN & UTILISATION THEREOF –
I3.2.1	Opening Balance of Education Cess
I3.2.2	Credit of Education Cess taken
I3.2.2.1	on inputs
I3.2.2.2	on capital goods
I3.2.2.3	on input services received directly
I3.2.2.4	as received from Input Service Distributor
I3.2.2.5	from inter unit transfer by a LTU
I3.2.2.6	Any other credit taken (please specify)
I3.2.2.7	Total credit of Education Cess taken I3.2.2.7= (I3.2.2.1+I3.2.2.2+I3.2.2.3+I3.2.2.4+ I3.2.2.5+I3.2.2.6)
I3.2.3	Credit of Education Cess utilised
I3.2.3.1	for payment of Education Cess on goods & services
I3.2.3.2	towards payment of Education Cess on clearance of input goods and capital goods removed as such or after use
I3.2.3.3	towards inter unit transfer to LTU
I3.2.3.4	for any other payments/adjustments/ reversal (please specify)
I3.2.3.5	Total credit of Education Cess utilised I3.2.3.5= (I3.2.3.1+I3.2.3.2+I3.2.3.3+I3.2.3.4)
I3.2.4	Closing Balance of Education Cess I3.2.4={(I3.2.1+I3.2.2.7)-I3.2.3.5}
I3.3	DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN & UTILISATION THEREOF –
I3.3.1	Opening Balance of SHEC
I3.3.2	Credit of SHEC taken
I3.3.2.1	on inputs
I3.3.2.2	on capital goods
I3.3.2.3	on input services received directly
I3.3.2.4	as received from Input Service Distributor
I3.3.2.5	from inter unit transfer by a LTU
I3.3.2.6	Any other credit taken (please specify)
I3.3.2.7	Total credit of SHEC taken I3.3.2.7= (I3.3.2.1+I3.3.2.2+I3.3.2.3+I3.3.2.4+I3.3.2.5+I3.3.2.6)
I3.3.3	Credit of SHEC utilised
I3.3.3.1	for payment of SHEC on goods & services
I3.3.3.2	towards payment of SHEC on clearance of input goods and capital goods removed as such or after use
I3.3.3.3	towards inter unit transferto LTU
I3.3.3.4	for any other payments/adjustments/reversal (please specify)
I3.3.3.5	Total credit of SHEC utilised I3.3.3.5= (I3.3.3.1+I3.3.3.2+I3.3.3.3+I3.3.3.4)
I3.3.4	Closing Balance of SHEC I3.3.4 = {(I3.3.1+I3.3.2.7)-I3.3.3.5}

I3.4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND UTILISATION THEREOF –

I3.4.1	Opening Balance of Krishi Kalyan Cess
I3.4.2	Credit of Krishi Kalyan Cess taken
I3.4.2.1	on input services received directly
I3.4.2.2	as received from Input Service Distributor
I3.4.2.3	Any other credit taken (please specify)
I3.4.2.4	Total credit of Krishi Kalyan Cess taken I3.4.2.4=(I3.4.2.1+I3.4.2.2+I3.4.2.3)
I3.4.3	Credit of Krishi Kalyan Cess utilised
I3.4.3.1	for payment of Krishi Kalyan Cess on services
I3.4.3.2	for any other payments/adjustments/ reversal (please specify)
I3.4.3.3	Total credit of Krishi Kalyan Cess utilised I3.4.3.3=(I3.4.3.1+I3.4.3.2)
I3.4.4	Closing Balance of Krishi Kalyan Cess I3.4.4={(I3.4.1+I3.4.2.4)-I3.4.3.3}”;

(Above Table I3.4 has been inserted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

PART J

CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR

(TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR):

Sl.	Month/Quarter	Apr/	May/	June/	July/	Aug/	Sep/
No.		Oct	Nov	Dec	Jan	Feb	Mar

J1 DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF –

J1.1	Opening Balance of CENVAT credit
J1.2	Credit taken (for distribution) on input services
J1.3	Credit of CENVAT distributed
J1.4	Closing Balance of Cenvat credit J1.4={(J1.1+J1.2)- J1.3}

J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF –

J2.1	Opening Balance of CENVAT credit of Education Cess
J2.2	Credit of Education Cess taken (for distribution) on input services
J2.3	Credit of Education Cess distributed
J2.4	Closing Balance of Cenvat credit of EC J2.4={(J2.1+J2.2) - J2.3}

J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF –

J3.1	Opening Balance of CENVAT credit of SHEC
J3.2	Credit taken of SHEC (for distribution) on input services
J3.3	Credit of SHEC distributed
J3.4	Closing Balance of Cenvat credit of SHEC= J3.4={(J3.1+J3.2)-J3.3}

J4 DETAILS OF CENVAT CREDIT OF KRISHI KALYAN CESS TAKEN AND DISTRIBUTION THEREOF –

J4.1	Opening balance of CENVAT credit of Krishi Kalyan Cess
J4.2	Credit of Krishi Kalyan Cess taken (for distribution) on input services
J4.3	Credit of Krishi Kalyan Cess distributed
J4.4	Closing Balance of CENVAT credit of Krishi Kalyan Cess J4.4={(J4.1+J4.2) – J4.3}”;

(Above PART J has been substituted vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

[OLD- PART J
CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR

(TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR):

Sl. No.	Month/Quarter	Apr/Oct	May/Nov	June/Dec	July/Jan	Aug/Feb	Sep/Mar
J1	DETAILS OF CENVAT CREDIT OF SERVICE TAX & CENTRAL EXCISE DUTY TAKEN AND DISTRIBUTION THEREOF –
J1.1	Opening Balance of CENVAT credit
J1.2	Credit taken (for distribution) on input services
J1.3	Credit distributed
J1.4	Credit not eligible for distribution in terms of rule 7(b) of CENVAT Credit Rules, 2004
J1.5	Closing Balance of CENVAT credit J1.5 = {(J1.1+J1.2) – (J1.3+J1.4)}

J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF –

J2.1	Opening balance of CENVAT credit of Education Cess
J2.2	Credit of Education Cess taken (for distribution) on input services
J2.3	Credit of Education Cess distributed
J2.4	Credit of Education Cess not eligible for distribution in terms of rule 7(b) of CENVAT Credit Rules, 2004
J2.5	Closing Balance of CENVAT credit of EC = J2.5={(J2.1+J2.2) – (J2.3+J2.4)}

J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF –

J3.1	Opening balance of CENVAT credit of SHEC
J3.2	Credit of SHEC taken (for distribution) on input services
J3.3	Credit of SHEC distributed
J3.4	Credit of SHEC not eligible for distribution in terms of rule 7(b) of CENVAT Credit Rules, 2004
J3.5	Closing Balance of CENVAT credit of SHEC = J3.5 ={(J3.1+J3.2) – (J3.3+J3.4)}

]

PART K

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.

(d) I have been authorised as the person to file the return on behalf of the person providing the taxable service/recipient of service, as the case may be.

Place:

Date:

(Name and Signature of Assessee or Authorised Signatory)

PART L

If the return has been prepared by a Service Tax Return Preparer or Certified Facilitation Centre (hereinafter referred to as ‘STRP’/’CFC’), furnish further details as below:

(a)

Identification No. of STRP/CFC

(b)

Name of STRP/CFC

(Signature of STRP/CFC)

INSTRUCTIONS TO FILL UP FORM ST-3:

A. General Instructions

(i) If there is a change in the address or any other information as provided by the assessee in Form ST-1 or as contained in Form ST-2 (Certificate of Registration issued by the Department), the assessee should file amendment to ST1 application online in ACES for getting the Amended ST2 issued by the departmental officer. If the assessee has provided / received any additional service for which he is not registered, he has to first file the amendment to ST1 application and after the approval of the same by the departmental officer, he should file the return.

(ii) Please indicate ‘NA’ against entries which are not applicable.

(iii) Please indicate ‘Nil’ where the information to be furnished is nil.

(iv) Please fill ‘Y’ for Yes, or ‘N’ for No wherever it is written as (‘Y’/’N’) in the FORM.

B. Instructions to fill up FORM ST-3

Column No. in Form ST-3	Instructions
2	STC No. is 15 digit PAN based service tax code number issued to assessee in the FORM ST-2 (Certificate of Registration issued by the Department).
A3	Name of the assessee should be filled as mentioned in FORM ST-2 (Certificate of Registration issued by the Department).
A5	The relevant period for which return is being filed is to be selected.
A9 & A10	Though with effect from 1st July 2012, classification of services has been dispensed with, the assessee is required to mention the names of taxable service(s) as per ANNEXURE enclosed with this return.
A11.1 & A11.2	If assessee has availed benefit of any exemption notification, the notification number and Serial number (in the notification), if any, against which such exemption has been availed, has to be entered
A12.1 & A12.2	If assessee has availed abatement from the value of services, he has to furnish the notification number and Serial number (in the notification), if any, against which such abatement has been availed.
B	(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 recipient of service liable to pay service tax should indicate the amount paid by him to service provider.
B1.1	Gross amount for which bills/invoices/challans are issued against taxable service provided or agreed to be provided or received/agreed to be received (in case of service receiver), which are taxable on accrual basis, as per the Point of Taxation Rules is to be mentioned in this column (A) it includes,- (a) amount charged towards exported service, (b) amount charged towards exempted service (other than export of service), (c) amount charged as a pure agent, and (d) amount includible in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006 (B) it excludes (a) amount received in advance i.e. before provision of services for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.2; (b) amount taxable on receipt basis, which is applicable to individuals and partnership firms whose aggregate value of taxable services during previous financial year was less than or equal to rupees fifty lakh and he opts to pay tax at the time when payment is received by him in respect of taxable value of rupees fifty lakh in the financial year to which return relates as per third proviso to Rule 6(1) of Service Tax Rules, 1994, for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.3; (c) Amount taxable for the services provided for which bills or invoices or challans or any other documents may not have been issued, (this amount has to be entered in column B1.4.) (d) Service tax; (e) Education cess; and (f) Secondary and higher education cess
B1.2	Gross amount received (or paid in case of service receiver) in advance is the total amount received (or paid in case of service receiver) for the particular taxable service before provision of service (including any amount received for continuous service), and (A) it includes,- (a) amount received towards exported service, (b) amount received towards exempted service (other than export of service), (c) amount received as pure agent, and (d) amount received which is liable to be included in the value in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006 (e) Amount paid for services received from Non-Taxable territory – Imports or other than Imports under column Nos. B2.5 and B2.6. (B) it excludes (a) Service tax, (b) Education cess, and (c) Secondary and higher education cess
B1.3	This is applicable to individuals and partnership firms whose aggregate value of taxable services during previous financial year is less than or equal to rupees fifty lakh and he opts to pay tax at the time when payment is received by him in respect of taxable value of rupees fifty lakh in the financial year to which return relates.
B1.5 & B2.4	(i) The value of consideration charged (or paid in case of service receiver), other than money, is to be estimated in equivalent money value of such consideration in terms of the Service Tax (Determination of Value) Rules, 2006 (ii) ‘Consideration’ includes any amount that is payable for the taxable services provided or to be provided, as defined in Explanation to Section 67 of the Act.
B1.6, B2.5, B2.6 & B2.7	In case of some services, as notified under Notification No. 30/2012-ST, dated 20th June, 2012 (as amended), the liability to pay service tax has been placed on the recipient of service in terms of sub-section (2) of section 68 of the Finance Act, 1994 read with rule 2(1)(d)(i) of the Service Tax Rules, 1994. In respect of such services, the amount on which service tax is payable has to be shown as calculated in terms of Rule 7 of Point of Taxation Rules, 2011.
B1.8	With effect from 01.07.2012, exports of services are not to be taxed under service tax, as per Place of Provision of Services Rules, 2012. If the assessee has included the amount of export of service in column B1.1, he has to fill up said amount in column B1.7 also for claiming deduction of said amount from the gross amount. However, there may be cases where ST-3 return for the period prior to 01.07.2012 is to be filed by service providers or recipient of service, as the case may be. They are also required to fill up this column for furnishing the amount charged against the export of services made before 01.07.2012.
B1.9	‘Exempted Service’ refers to the taxable service which is exempt, for the time being, from payment of service tax under a notification, other than by way of abatement.
B1.10	‘Pure Agent’ has been defined in Explanation 1 to Rule 5 of the Service Tax (Determination of Value) Rules, 2006
B1.11	‘Abatement’ refers to the part of value of taxable service which is not includible in the taxable value for payment of service tax through notification, such as Notification No. 26/2012-ST, dated 20.06.2012 issued under Section 66B of the Finance Act, 1994.
B1.12	Any deductions, which is not mentioned in any other clause, from gross value of taxable service has to be provided (For example, deduction of property tax paid in respect of the taxable service of renting of an immovable property in terms of Rule 6(4C) of Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012).
B1.15 & B2.15	If an assessee is paying tax at the rate of 12% or other than 12%, then he has to mention the details of taxable value in this column by entering the tax rate applicable to him. This is also applicable to the assessees who want to file their return pertaining to the period prior to 01.04.2012 when tax rate was 10%, 8% or 5%, as the case may be. This can be done by inserting additional rows for such entries.
B1.16 & B2.16	As per Rule 6 of the Service Tax Rules, 1994, the service Providers/Recipients in respect of services of ‘Booking of tickets for Air Travel provided by Air Travel Agents’; ‘Insurer carrying on life insurance business’; ‘Purchase or sale of foreign currency including money changing’; and ‘Distributors and selling agents or persons assisting in organizing lottery’ have been given option to pay service tax at either specific rate or a combination of specific and ad valorem rate. Such assessees have to mention the details of such taxable value in these columns by selecting the appropriate tax rate(s) as applicable to them.
B1.18 & B2.18	Deduction of R& D cess paid, if applicable, from tax payable can be shown here separately for the relevant services, such as the service of import of technology, applicable.
B2.5 & B2.6	Amount paid for services received from non taxable territory is be entered in this column. This includes value of import of services. Two separate rows have been provided to enter the B2.5 - Amount charged for services received from Non-Taxable territory – Imports and; B2.6 - Amount charged for services received from Non-Taxable territory – Other than Imports
D3, E3 & F3	If any amount has been paid in advance as service tax in terms of rule 6(1A) of Service Tax Rules, 1994 and the assessee has adjusted that amount against his service tax liability, such adjustment has to be shown here.
D4, E4 & F4	Rule 6 (3) of Service Tax Rules, 1994 allows adjustment of service tax amount which was paid earlier in respect of taxable service not provided wholly or partially by the service provider or where the amount of invoice is re-negotiated. Such adjustment is to be shown here. 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 the person from whom the advance was received. He can, in this case, adjust the amount of Rs 120/- for any of his future liability of service tax.
D5, E5 & F5	Rule 6 (4A) of Service Tax Rules, 1994 allows adjustment of service tax amount paid in preceding months or quarter, which is in excess of the service tax liability for such month or quarter. Such adjustment is to be shown here. 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.
D6, E6 & F6	Rule 6 (4C) of Service Tax Rules, 1994 allows adjustment of service tax amount paid in preceding months or quarter, which is in excess of the amount required to be paid towards service tax liability for such month or quarter on account of non-availment of deduction of property tax paid in terms of Notification No. 29/2012-ST, dated 20th June, 2012 from the gross amount of rent charged for the immovable property. Such adjustment is to be shown here.
D7, E7 & F7	Some department of Central Government collect service tax for the services provided/received by them and the payment of said tax to the Union of India is made through book adjustment or book transfer. Such book adjustment or transfer in the case of specified Government departments is to be shown here.
G1 to G6	Arrears of revenue includes,- (a) amount that was payable earlier but not paid; (b) amount pending recovery on finalization of adjudication or appellant stage, as the case may be; (c) amount pending in appeals without having any stay for recovery; or (d) amount arising on finalization of provisional assessment etc.
G7	Any amount collected in excess of the service tax assessed or determined and paid on any taxable service from the recipient of taxable service in any manner, has to be paid to the credit of the Central Government as per the provisions of section 73A of the Finance Act, 1994. Assessee may furnish such amount here.
G10	Amount of late fee paid for any delayed filing of return has to be entered here as prescribed under Rule 7C of Service Tax Rules, 1994
G11	Any other amount paid may be specified. (It may include amount paid in terms of any adjudication order, any appellate order, etc.)
H2	Against source documents, following details may be furnished,- (i) For adjustment under rule 6(3) of Service Tax Rules, 1994, furnish details of earlier return, from where excess amount is derived (ii) For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules; (iii) For arrears, interest and penalty, the source document/period is as follows,- (a) in case these are paid suomoto 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.; (iv) For adjustment of excess amount of service tax paid on the service of ‘Renting of Immovable Property’ in case the taxpayer has not availed the deduction of property tax paid in terms of Rule 6(4C) of the Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012 and he opts to avail such deduction against his service tax liability within 1 year from the date of payment of such property tax, the source document is original receipt issued by the concerned department of State Government showing the payment of such property tax.
I3.1.2	(i) The terms “ input”, “capital goods”, “input services” and “ input service distributor” may be understood as defined in the CENVAT Credit Rules, 2004; (ii) Against S. No. I3.1.2.1, I3.1.2.2 &I3.1.2.3, the details of CENVAT credit availed on input/ input services/ capital goods, received directly by the assessee, are to be shown. In other words, these figures would not include the service tax credit received from input service distributor (i.e., office of the 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 Rule 7 of CENVAT Credit Rules, 2004). (iii) Against S. No. I3.1.2.4, furnish the details of service tax credit as received from ‘input service distributor’. (iv) Against S. No. I3.1.2.5, details have to be filled only by Large Taxpayer Unit who has opted to operate as LTU..
I3.1.3.4	This has to be filled only by the assessees who are engaged in both, providing taxable service as well as manufacturing and clearance of excisable goods. This entry would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of rule 3(5A) of CCR, 2004
I3.1.3.7	If the assessee has utilised CENVAT credit for making any payment, adjustment or reversal such as in the case of write off of value of inputs or capital goods as per rule 3(5B) of CCR, 2004; reversal of CENVAT credit on the inputs used in the manufacture of goods which have been ordered to be remitted as per rule 3(5C) of CCR, 2004; the payment of arrears of revenue etc., such details may be mentioned here.
I3.3 & J3	Details of credit taken and utilised in respect of Secondary and Higher Education cess has to be shown separately in these columns
J	This information has to be furnished by an input service distributor only.
OMITTED - J1.4, J2.4 & J3.4	This information has to be furnished by an input service distributor who has availed CENVAT credit of the service tax paid on the services used in a unit which is exclusively engaged in manufacturing of exempted excisable goods or providing exempted services, as such credit is not liable to be distributed in terms of Rule 7(b) of the CENVAT Credit Rules, 2004

(Above SR. NO. J1.4, J2.4 & J3.4 has been OMITTED vide NTF. NO. 43/2016-ST, DT. 28/09/2016)

ANNEXURE TO INSTRUCTIONS OF ST-3 RETURN

DESCRIPTION OF TAXABLE SERVICES FOR FILLING UP SERVICE TAX RETURN (ST-3)

Sl.No.	Description of Taxable Services
(1)	(2)
1	Stockbroker service
2	General insurance service
3	Advertising agency services
4	Courier agency service
5	Consulting engineer services
6	Custom House Agent service
7	Steamer agent services
8	Clearing and forwarding agent services
9	Manpower recruitment / supply agency service
10	Air travel agent services
11	Mandap keeper service
12	Tour operator services
13	Rent-a-cab scheme operator services
14	Architect services
15	Interior decoration / Designer services
16	Management or business consultant service
17	Chartered accountant services
18	Cost accountant service
19	Company secretary service
20	Real estate agent service
21	Security / detective agency service
22	Credit rating agency service
23	Market research agency service
24	Underwriter service
25	Scientific & technical consultancy services
26	Photography service
27	Convention service
28	Online information and database access service and / or retrieval service through computer network
29	Video production agency / video tape production service
30	Sound recording studio or agency services
31	Broadcasting service
32	Insurance auxiliary service in relation to general insurance
33	Banking and other Financial services
34	Port service (major ports)
35	Service for repair, reconditioning, restoration, or decoration or any other similar services, of any motor vehicle
36	Beauty parlours / beauty treatment
37	Cargo handling service
38	Cable operators
39	Dry cleaning service
40	Event management
41	Fashion design
42	Health club and fitness centre service
43	Life insurance service
44	Insurance auxiliary service concerning life insurance business
45	Rail travel agent’s service
46	Storage and warehousing services
47	Business auxiliary service
48	Commercial training or coaching
49	Erection, commissioning and installation
50	Franchise service
51	Internet café
52	Maintenance or repair service
53	Technical testing and analysis service
54	Technical inspection and certification agency service
55	Foreign exchange broker service
56	Other port (minor port) service
57	Airport services by airport authority
58	Transport of goods by air
59	Business exhibition service
60	Transport of goods by road / goods transport agency service
61	Construction services other than residential complex, including commercial / industrial buildings or civil structures
62	Services by holder of intellectual property right providing intellectual property services other than copyright
63	Opinion poll agency service
64	Outdoor catering
65	Services by a programme producer
66	Survey and exploration of mineral
67	Pandal or shamiana service
68	Travel agent for booking of passage (other than air / rail travel agents)
69	Services provided by recognised / registered associations in relation to forward contracts
70	Transport of goods through pipeline or other conduit
71	Site formation and clearance, excavation, earth moving and demolition services
72	Dredging of rivers, ports harbours, backwaters, estuaries, etc.
73	Survey and map making service
74	Cleaning services
75	Club or association service
76	Packaging service
77	Mailing list compilation and mailing service
78	Construction of residential complex service
79	Service provided by a registrar to an issue
80	Service provided by a share transfer agent
81	Automated Teller Machine operations, maintenance or management service
82	Service provided by a recovery agent
83	Selling of space or time slots for advertisements
84	Sponsorship service provided to body-corporate or firm including sports sponsorships
85	Transport of passengers embarking on domestic / international journey by air
86	Transport of goods by rail including transport of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code)
87	Business support service
88	Auction service
89	Public relation management service
90	Ship management service
91	Internet telecommunication services (includes internet telephony Service which became taxable from 01.05.2006)
92	Transport of persons by cruise ship
93	Credit card, debit card, charge card or other payment card related services
94	Services of telegraph authority in relation to telecommunication service
95	Mining of mineral, oil or gas service
96	Renting of immovable property services
97	Works contract service
98	Development and supply of content for use in telecom services, advertising agency, etc.
99	Asset management including portfolio management and fund management
100	Design service other than interior decoration and fashion designing
101	Information technology software service
102	Services provided by an insurer of life insurance under Unit Linked Insurance Plan (ULIP)
103	Services provided by a recognized stock exchange in relation to transaction in securities
104	Services provided by recognised / registered associations in relation to clearance or settlement of transactions in goods or forward contracts
105	Services provided by a processing and clearing house in relation to securities, goods and forward contracts
106	Services provided by any person in relation to supply of tangible goods
107	Cosmetic and plastic surgery service
108	Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list)
109	Legal consultancy service
110	Promotion, marketing, organizing or assisting in organizing games of chance including lottery, etc.
111	Health services by a clinical establishment, health check-up / diagnosis , etc.
112	Maintenance of medical records
113	Service of promotion or marketing of brand of goods / services / events
114	Service of permitting commercial use or exploitation of events
115	Electricity exchange service
116	Copyright service – transfer temporarily / permit use or enjoyment
117	Special services provided by builders
118	Restaurant service
119	Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called.
120	Other taxable services (services other than the 119 listed above)

(Above FORM ST-3 has been substituted vide NTF. NO. 01/2013-ST, DT. 22/02/2013)

(Pl. refer Order No: 04/2013-ST, DT. 30/08/2013 -extends the date of submission of the Form ST-3 for the period from 1st October 2012 to 31st March 2013, from 31st August, 2013 to 10th September, 2013.)

(Pl. refer Order No: 03/2013-ST, DT. 23/04/2013 -extends the date of submission of the Form ST-3, for the period from 1st October 2012 to 31st March 2013, from 25th April, 2013 to 31st August, 2013.)

(Pl. refer Order No: 02/2013-ST, DT. 12/04/2013 - extends the date of submission of the Form ST-3 for the period from 1st July 2012 to 30th September 2012, from 15th April, 2013 to 30th April, 2013)

(Pl. refer Order No: 01/2013-ST, DT. 06/03/2013 for date of submission of the Form ST-3 for the period from 1st July 2012 to 30th September 2012, from 25th March, 2013 to 15thApril, 2013)

___________________________________________________________________________________________________________

[OLD- 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

(iv) For the purposes of this Form, the words “received /paid” used herein shall be construed as “received or receivable /paid or payable’, as the case may be, in terms of the Point of Taxation Rules, 2011”.

(Above instructions (iv) has been inserted vide NTF. NO. 48/2011-ST, DT. 19/10/2011)

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)

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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