As per Section 70 (1)

every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency as may be prescribed

 

Prescribed Rule

Rule 7 of the Service Tax Rules, 1994 mentions the form, manner and frequency of furnishing the return

 

Form Name Prescribed

ST3

 

Frequency

It is to be filed every six months

 

Exam Questions

Question 19
Mr. M is a service provider and is registered under service tax. He wants to know when and at
what intervals he should file a service tax return. He also wants to know if any specific form
has been prescribed by the Department for the return. You are required to provide the
necessary advice to Mr. M.

View Answer

 

  1. Service Tax
  2. Service Tax Procedures
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About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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