Service tax payment & return as per new amendment rate- 14%

This query is : Resolved

Sunil Pawar (Querist)
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20 May 2015 Dear Experts,

WE are partnership firm our payment mode of service tax is on quarterly basis. As per new service tax rate wef from 01.6.15. the rate will be change, My questin is that :-
1) How to make payment of service tax for Apr & May.15 which rate is 12.36% ?
2) What about June.15 service tax payment ?
3) How to make Service tax return for Apr to may.15 & June.15 onward which rate become change.
Thanks,
Sunil Pawar

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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22 May 2015 1) Make the Service Tax Payment in usual way selecting respective codes rate will be 12.36%.

2) While making payment of June rate will be 14% and the entire amount will be deposited in service code and no amount in cess code.

3) There will be no issue in Service Tax return. Upto May 2015 12.36% will apply and from June to Sept 2015 14% will apply.