Thursday, March 7, 2013

SERVICE TAX RETURN JULY,12 TO SEP,12 DUE DATE EXTENDED


on Thursday, March 7, 2013

There are major changes in service tax wef 01.07.2012 with the introduction of Negative list regime. Due to these changes ,Service tax return of first half year of Fy 2012-13 was broken in to two quarters i.e April 12 to June,12  and July,12 to Sep,12. As you know that Service tax return is required to filed through online mode only but ACES website was not made ready to accept the return for first quarter even after extension of  time and first quarter return was filed by public through offline utility only.

Department bad luck was not for the first quarter only ,its continued .The second major mistake they have done that after introduction of negative list ,the department has abolished the separate service tax Accounting code for each service and introduced a single Accounting code for all service but at later stage restored the Accounting code for  120 service again.This has been done in between 2nd quarter of Fy 2012-13 .So taxpayer has deposited the tax for second quarter  in respective codes as well as in single codes.

The third time unlucky is that  due date for second quarter i.e July 2012 to September,12 has been announced recently as 25.03.2013(Notification 1/2013 dated 22.02.2013).whereas no facility has been provided to upload the return at ACES ,so department has issued a circular that return form will be available online in first week of March,2013.At that time we have already shown  our doubt on departments  commitment  and mentioned in out earlier pot  that due date for second quarter will surely be extended .

Now ,the department has extended the Due date to file online Service tax return for the period 01.07.2012 to 30.09.2012 from 25.03.2013 to 15.04.2013 

(notification not yet available ,we will provide you details as soon as possible)

ACES website is running following script on their website



CBEC extends the date of e-filing of the new Service Tax Return (ST-3) for the period from 1st July 2012 to 30th September 2012, from 25th March, 2013 to 15th April, 2013.                       The electronic version of the ST 3 Return is under development and is expected to be available on ACES around 20th March, 2013.                       The exact date of the availability of the new ST 3 return in ACES for the period AprilJuly-JuneSeptember, 2012 and for the period October, 2012 - March, 2013 will be announced later.                                             For details please see Help Section.                                                                    E-filing of Service Tax Returns (ST-3) made mandatory for All Assessees wef 01.10.2011                                                                 

Notification is now available and reproduced here under
===============================================================

F.No.137/99/2011-Service Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated the 6th March, 2013

Order No: 01/2013-Service Tax


            In exercise of the powers conferred by sub-rule(4) of rule 7 of the Service Tax Rules, 1994, the Central Board of Excise & Customs hereby extends the 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.
           
The circumstances of a special nature, which have given rise to this extension of time, are as follows:  

a)   The Form ST-3 is expected to be available on ACES around  20th  March, 2013.
b)   This will result in all the assessees attempting to file their returns in a short time period, which may result in problems in the computer network and further delay and inconvenience to the assessees.

 Himani Bhayana
Under Secretary (Service Tax)
Central Board of Excise and Customs


To
All Chief Commissioners of Central Excise / Customs and Central Excise
Directors General of Service Tax /Central Excise Intelligence /Audit/Systems All Commissioners of Central Excise/ Customs and Central Excise
All Commissioners of  Service Tax
All Commissioners LTU
All Additional Directors General Systems


==========================================================
Further they have also informed that new ST-3 online return form for the period 01.07.2012 to 30.09.2012 is  expected to be available  by 20.03.2013.

We wish them Best of Luck this time.

But one more issue they have not resolved yet ,that is due date for second half yearly return for Fy 2012-13.The point to be noted that due date for service tax return  second half year i,e October ,2012 to March,2013 still remain 25.04.2013. But we hope that that will also be extended .

update :Due date to file service tax return from 10/2012 to 03/2013 extended to 31.08.2013 from 25.04.2013

But we can't understand here that when department it self is not ready to accept online return (even after 9 months) then why they are wasting our time  by issuing due date First instance and then extensions again and again ?and what about second half yearly return ,for that return another date extension notification will be issued !!!oh!!!and expect from us that we should do every thing on time.We we are late then pay penalty and if they are late ,extend date ,why they can't be penalise ?

update :Due date to file service tax return from 10/2012 to 03/2013 extended to 31.08.2013 from 25.04.2013

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  1. Please inform us what will be the status of services rendered by Partnership Law Firm under reverse charging w.r.t. I.1 of ST-3 (reproduced for your ready reference).

    Whether the same will be treated as exempt service or taxable service in calculating data for cenvat reversal w.r.t. I.1.4.2.

    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’) YES
    I1.2 Whether manufacturing any exempted excisable goods (‘Y’/‘N’) NO
    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’) NO
    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 NO
    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 YES
    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’) NO

    ReplyDelete
    Replies
    1. The said details heading is

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

      so it is to be considered if service has been provided by you . But in present case you are receiving services not proving it . so These columns are not applicable as such.

      Delete
    2. I reproduce my query as under –

      A Law Firm Providing Services as under –

      Taxable Services - Rs.10,00,000/-
      Exempt Services - Rs. 2,00,000/-
      Providing Services to clients
      Who are paying Service Tax on
      Behalf of Law Firm under Reverse
      Charge - Rs. 3,00,000/-
      -----------------
      Total -- >> Rs.15,00,000/-
      =========

      Cenvat Rs. 80,000/-

      A Law firm has opted an option of paying an amount equivalent to Cenvat Credit attributable to input services used in relation to provision of exempted services [Refer Rule 6(3)(ii) of Cenvat credit Rules 2004).

      Formula for the above is

      = Exempt Services * Cenvat
      --------------------
      Total Services

      OPTION A – 2,00,000 * 80,000 = 10,667/-
      ------------
      15,00,000

      OPTION B – (2,00,000+3,00,000) * 80,000 = 26,667/-
      -------------------------
      15,00,000

      Please inform what will be the correct calculation for cenvat reversal whether option A or option B. Will appreciate your prompt action.

      Delete
  2. i am working with partnership firm. The Firm carring a business of trading of yarn and also commission agent. I paid service tax after deducting abatement amount from transporter bill (e.g. 10000 - 7500 = 2500 * 12.36% = 309/-). Now, i have to return file the service tax return before 15/04/2013. I download excel file from service tax website. As said above, the above firm is Service Provider as Commission Agent and also Service Receiver as they paid agn.service taken from transporter. My Question is....

    (1) In Excel Utility sheet for service tax return, should i select YES in A 10.2 (Service Receiver under section 68(2).
    (2) in A12.1, As i deducted abatement amount from transporter bill, should I sect Yes and if I sect Yes, in which notification number the above service receiver contain (014/2012-S.T. or 042/2012-S.T)

    i am waiting for reply.....

    ReplyDelete