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




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

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.