Details of service tax

This query is : Resolved

T.M.Prabu

T.M.Prabu (Querist)
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15 February 2013
1. how to apply the service tax number?

2.how to e-file the service tax return?

3.whether service tax return is filed quarterly or off yearly by new user?

4.whether or not a individual can get the service tax number on his name?

SANJAY TALATI

SANJAY TALATI (Expert)
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18 February 2013
(1) SERVICE TAX REGISTRATION :
On line registration has been mandatory for all kind of assesses w.e.f. 30-09-2009 Vide commissioner of service tax Trade Notice no. 14/ST/2009 dated 17-09-2009 Under the software called   Automation of Central Excise And Service Tax (ACES) regarding registration a user has to first register with ACES . This registration is not a statutory registration as described in Act or Rules made thereunder the Service Tax Act
(a)    New Assessee-
1 The user first log on to www.aces.gov.in
2 Choose the service tax button appearing on the left side of the web page Click the button   New Users Click here to Register with ACES in the log in Screen That appears after clicking Service Tax Button
3 Fills in and submit the form Registration With ACES by furnishing a self chosen User ID and e-mail ID .Once chosen It cannot be changed

The User then re-login & move with statutory registration with Service Tax by Filling Form ST -1 by clicking the Reg link & change the Password Immediately.
The system will generate the registration number after that request go to AC/DC
6   After that Assessee may be required to submit certain documents for verification After due processing a message will be sent to assessee & the signed copy or R C Can be sent by post or can be collect by assessee

(2) SERVICE TAX RETURN :

Every registered Assessee is required to file Half Yrly Service Tax Return in Form ST - 3 by 25th October in respect of the period from April to Sept and by 25th of April in respect of the period from Oct- March.

(3) An Individual Service Provider can get the Service Tax Registration in his own name