05 June 2012
SIR, What is the procedure for filing of ST 3, ON HEALTH SERVICES, TO A PROPRIETORY CONCERN, WHAT IS THE TAX RATE ON HEALTH SERVICES FOR THE FINANCIAL YEAR 2011-12,
06 June 2012
1. Those who applied online for Service Tax registration Number: - These Assesses has to use the same login password to file their service tax return online as they created at the time of Registration. 2. Those who applied manually and received email from department as their email address was in department database. This can be done in the following manner : Ø ACES application will automatically send mails to the e-mail IDs of the assessee, as available in the existing registration data base, indicating a TPIN number, and password. The mail will contain a hyperlink to the website. Ø Assessee clicks on the hyperlink and is taken to ACES application Ø Assessee submits the form after filling the requisite information including the password provided in the email, a new User ID and new password. User ID once chosen is final and cannot be changed by the assessee in future. Ø On successful registration with ACES, the assessee can transact business through ACES. 3. Existing Assesses who have neither received email as mentioned in 2 above and nor Applied online for Service tax Registration Number:- These are the Assesses whose email IDs are not with department or even if it is, they have not received the email or ignored the same. The existing assessees will not have to take fresh registrations. They will have to only register with the ACES application. These Assessee can directly contact their service tax range office and submit a requisition letter to there range officer mentioning Assessee name, Reg. No & updated communication email id. After submitting requisition, you will get the TPIN and PASSWORD through Email. Using Tpin and password You can able to login www.aces.gov.in -> Service Tax -> Type Username -> Type old password -> Type New Password -> Type Confirm Password -> Answer the name of pet? -> Submit -> Successfully Login Service Tax. Assessee can Contact his range for password. The Rate of Service TAx for 2011-12 for all services including health services is 10.3% and for 2012-13 is 12.36%.