Service tax continues to be a complex tax law. The makers of law, in effort to project GST as the future law, preferred to ignore the agony of the tax payer in its current form. The way things are moving GST is not slated to be a better tax law and shall give more pain than relief. The debate on GST is going to be a long battle. Advisable to digest the present service tax law as in all probability it would form basis for the new law.

1. SERVICE TAX RULES
Sushil Aggarwal
ASAP & ASSOCIATES
Chartered Accountants
New Delhi 110 001.
sushil@asap.net.in
Ph. 2337 1637, 2337 1937
9560196060

2. REGISTRATION
RETURNS
PAYMENT OF SERVICE TAX
CLASSIFICATION OF SERVICES
ASSESSMENTS
DOCUMENTS AND RECORDS

3. Registration
Under Section 69(1) of the Act, following category of person
must mandatorily obtain registration:
 Every person liable to pay service tax
 An Input Service Distributor
 Every provider of taxable service whose aggregate value
of taxable service* in a financial year exceeds Rs 9 Lakhs
*Aggregate value of taxable service means sum total of first consecutive
payments received during a financial year towards gross amount but does not
include payment received towards fully exempted service.
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4. Registration
This is a mandatory requirement, even if his likely
turnover does not exceed Rs. 10.00 lakhs in the relevant
financial year; he has to apply for registration after
crossing the limit of Rs. 9.00 lakhs.
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5. BASIC EXEMPTION
However as per Notification No. 33/2012 dt. 20th June, 2012
there is an exemption of taxable services of aggregate value
not exceeding ten lakh rupees in any financial year from the
whole of the service tax leviable thereon.
“aggregate value” means the sum total of value of taxable
services charged in the first consecutive invoices issued during
a financial year but does not include value charged in invoices
issued towards such services which are exempt from whole of
service tax leviable thereon under section 66B of the said
Finance Act under any other notification.
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6.  The above provision shall not apply if:
 taxable services provided by a person under a brand name
or trade name, whether registered or not, of another person
 such value of taxable services in respect of which service
tax shall be paid by such person and in such manner as
specified under sub-section (2) of section 68 of the said
Finance Act read with Service Tax Rules,1994
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BASIC EXEMPTION

7.  The exemption stated above is available subject to the
following further conditions:
 the aggregate value of taxable services rendered by a
provider of taxable service from one or more premises,
does not exceed ten lakh rupees in the preceding financial
year.
 the provider of taxable service has the option not to avail
the exemption contained in this notification and pay service
tax on the taxable services provided by him and such
option, once exercised in a financial year, shall not be
withdrawn during the remaining part of such financial year
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BASIC EXEMPTION

8.  the provider of taxable service shall not avail the CENVAT
credit of service tax paid on any inputs, input services or
Capital Goods, under CENVAT Credit Rules, 2004.
 where a taxable service provider provides one or more taxable
services from one or more premises, the exemption under this
notification shall apply to the aggregate value of all such
taxable services and from all such premises and not separately
for each premises or each services
 For the purpose of this exemption, a GTA can exclude from the
gross amount the portion of receipt where the liability to deposit
tax is on the recipient.
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BASIC EXEMPTION

9. Voluntary Registration
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 Assessee can take voluntary registration also and he has the
option of claiming basic exemption of Rs 10 lakhs. He also
has the option of not to avail the said exemption and pay
service tax from rupee 1 and such option if exercised shall
not be withdrawn during the remaining part of such financial
year. He is also liable to file return.

10. Time Limit for Making Application for
Service Tax Registration
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1.Persons who are liable to pay service tax: Under Rule 4(1),
the application shall be filed within 30 days from the date on
which levy of service tax is brought into force in respect of
such service. If a person commence business of providing
taxable service after such service has been notified, he is
required to make an application for registration within a
period of 30 days from the date of commencement of such
business.

11. 2. Input Service Distributor: An Input Service Distributor
must make the application within a period of 30 days of the
commencement of business.
3. Small Scale Service Provider: They must make application
within a period of 30 days of the date in the financial year in
which the aggregate value of taxable service has exceeded Rs 9
lakhs.
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12. When more than one service is provided
If same assessee provides more than one taxable service, then
single application will be sufficient mentioning therein all the
taxable services and there would not be separate applications
for each of such taxable services
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13. Time Limit for Granting Registration
The Form should be signed by the director/ partner/sole
proprietor as the case may be or the authorized signatory. If the
particulars stated in the Form are correct, then the registration
certificate would be provided within a period of 7 days of the
receipt of the application. In case of failure to issue registration
certificate within 7 days the registration applied for is deemed
to have been granted except in case of Centralised
Registration.
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14. Centralized Registration
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Where the assessee is having more than one office and does
not have either central accounting system or central billing
system, he is required to obtain separate registration for each
premise.
Under sub rule (2) and (3) of rule, where a person liable for
paying service tax
 provides such service from more than one premises or
offices,
 receives such services in more than one premise or offices,
 is having more than one premises or offices, which are
engaged in relation to such service in any other manner,
making such person liable for paying service tax

15. Centralized Registration
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and has centralized accounting and billing system, may at his
option, register such premises or offices from where
centralized billing or centralized accounting systems are
located.
Accordingly the centralized registration shall be granted only
by the Commissioner of Central Excise under whose
jurisdiction the premises or offices, from where centralized
billing or accounting is done, are located.
Earlier the facility for Centralized registration was available
only to the provider of output taxable services.
Now in addition to service receivers, Input Service
Distributors can also seek centralised registration.

16. Documents Required for Service Tax
Registration
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 Application for Registration in Form ST-1 duly signed
 Copy of Permanent Account Number (PAN)
 Proof of address of premises (Rent Agreement/Lease Deed/ Annual
Property tax Payment return/receipt etc)
 Proof of address of partners/proprietor
 Copy MOA/ AOA in case of Company
 Copy of Board Resolution in case of Companies
 Registration Certificate of Partnership Firm / Partnership Deed
 Power of Attorney in respect of authorised person(s)
The above documents must be submitted within 15 days from filing of
Application

17. Miscellaneous Provision
1. Service tax registration cannot be refused and cannot be
granted in category not applied for. Further, Commissioner
and Superintendent of Central Excise have no power to
grant registration on their own
2. Business Transferred: Under rule 4(6), when a registered
assessed transfers his business then transferee should
obtain fresh registration.
3. Sole Proprietorship Business in two different names in the
same premise: Assessee has to obtain two separate
registration numbers on the same PAN.
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18. AMENDMENT IN REGISTRATION
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Earlier there was no specific provision in the Service Tax
Rules, but Sub Rule 5A has been inserted with effect from 1-
3-2006 vide notification no. 5/2006 ST dated 1-3-2006 to
make it mandatory that all the changes in the ST-1 must be
informed within 30 days from the date of such change.
Further, such changes shall be intimated in writing to the
jurisdictional Assistant Commissioner or Deputy
Commissioner of Central Excise, as the case may be.
Intimation to the Superintendent of the Central Excise /
Service Tax will not be sufficient.

19. Procedure for Registration
The assessee shall make an application online at
www.aces.gov.in. For online application following
procedure shall be adhered:
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20. 4/18/2014 20
The user first log onto the site aces.gov.in and
and select “Service Tax” option on the left side

21. Register himself by clicking on “New Users to click here to
Register with ACES” option
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22. Provide the required details and e-mail id. The password for
such registration will be sent to this email id
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23. After online registration, for new assessee who does not have
service tax registration certificate, login with the user id &
password and select option “REG” and “Fill ST-1”
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24. The Form ST-1 shall be filed online with all the required details
and submitted online itself.
A print out of the form submitted online shall be taken and along
with the necessary documents shall be submitted to the
department at the concerned commissionerate.
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25. Existing assessee shall fill in the “Declaration Form for ACES”
(in Appendix I) and submit it to the respective commissionerate.
The assessee will then receive a user id & password at the mail id
specified in such form to activate his registration number in
ACES. He is not required to fill Form ST-1 again in ACES
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26. Take the print out of Form ST-2 available online at aces
website and send the same along with covering letter to
Department for their stamping and signing.
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27. Premise Code
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Premise code is a 10 character number comprising 9
numbers & 1 alphabet. The first 6 character represents
jurisdiction of tax payer i.e Commissionerate, Division and
Range. The last 4 characters including one alphabet
represents number of premise held by tax payer. Premise
code is mandatory field in return since it helps ACES
putting/tracking the tax payers return on the right desk of
his jurisdictional service tax officer. Premise code is
available in ST-2 registration certificate.

28. Surrender of Registration Certificate
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 If an assessee cease to provide taxable services or opts for
exemption may surrender his registration by furnishing an
undertaking to comply with the conditions specified to
Superintendent of Service Tax. It shall be filed alongwith
registration certificate in original.
 If an assessee cease to provide the taxable service for which
he is registered, shall surrender his registration certificate to
Superintendent of Central Excise.

29. Procedure to Surrender Registration Online
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 Submit online request for surrendering the Registration
Certificate through ACES in Surrender submenu in REG
Menu

30. 4/18/2014 30
 Click on the Registration number hyperlink

31. 4/18/2014 31
Fill up reason for surrendering & other necessary details and
click on Surrender ST-2

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 When the surrender request submitted by the assessee,
approval process pass through the Superintendent and then
AC/DC
 Assessee should receive an auto generated mail from the
system once your surrender request is accepted or
approved
 Assessee will not be able to login to ACES once
registration has been surrendered.

33. Documents Required for Surrender of
Registration
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 Filled Application for surrender with signature of the
Director/Partner/Proprietor/Authorized person at the end of
application
 ST-2 issued by the Department
 Copy of Last ST-3 return filed as on the date of surrender
 Reason for surrender
 Declaration for the surrender of ST-2.

34. RETURNS
PAYMENT OF SERVICE TAX
CLASSIFICATION OF SERVICES
ASSESSMENTS
DOCUMENTS AND RECORDS

35. Service Tax Return
As per Section 70 of the Act any person liable to pay the
service tax shall be required to file return on half yearly
basis in Form ST-3. Where a person is allowed to file
service tax on provisional basis, he has to file a return
in Form ST-3A alongwith a return in Form ST-3 and
relevant documents.
For the half year ending 30th September return shall be
submitted by 25th October.
For the half year ending 31st March, return shall be
submitted by 25th April.
A single service tax return should be filed in respect of all
taxable services provided by an assessee.
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36. Service Tax Return
Details of the account maintained
While filing the fist return of service tax, every assessee must
furnish a list of all accounts maintained by the assessee in
relation to service tax, including memoranda received from his
branch offices. Rule 5(2)
It is a one time exercise.
With effect from 1-10-20011, it is mandatory for all the
assessee to submit returns electronically. Returns can be filed
by visiting the site http://aces.gov.in/
Nil Return: If a person gets himself registered with the
service tax department, he has to follow all the procedures and
submit all returns.
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37. Service Tax Return
Therefore, even if he is not providing any service or not liable
to pay any service Tax during a period he is required to file the
returns, be it a NIL return.
In some instances, the tribunal has taken a liberal stand for non
filing or late filing of NIL return.
Revision of Return: In case there is a mistake or omission in
the original return, a revised return can be filed with in a
period of 90 days from the date of filing of original return. For
the purpose of raising a demand and recovery of dues or
refund, the date of revised return shall be considered.
On Line return can be filed either by filling data online or by
downloading utility, preparing return offline and uploading it.
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38. Online Filling of Data in Service Tax
Return and then submit it
After login into ACES by entering user id and password,
home page of assessee will appear. Go to „RET‟ Main
Menu-Click on the „Fill‟ option of „Fill ST-3‟ submenu
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39.  After clicking on Fill option page will appear listing the
Premises Code and Address of the registered premises of the
assessee.
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40.  Click on Premise code hyperlink to prepare the ST-3 Return
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41.  After Filling the service tax return correctly, Click on the
“SAVE” Button appearing on last page and confirmation
page of ST-3 will appear
 To amend, Click on the “Modify” button or “Save” to store
the return in the database
 To Submit the ST-3 Return to the department, press
“Submit” button
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42. Offline Filling of Data in Excel Utility & Upload
 Click on „Download‟ button provided on the left side of ACES
Homepage and download excel utility by clicking on
“Download ST-3 Return Excel Utility” i.e RET
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43. Use the excel utility downloaded to prepare ST-3
return.
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44. Fill up the necessary details in the excel sheet and
select the service and other sheets add automatically
after adding service from service list
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45.  There are separate sheet for each taxable service. Fill up the
details as applicable in the sheet. Add notification for
abatement or exemption if applicable to any service. There are
separate columns for service taxable as service provider and
service receiver. In service providers „Gross Amount‟ column
fill up the amount received against service provided or advance
for service provided.
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46.  Fill up the details of exempted service or service on which
service tax is not payable in separate columns provided. Also
fill up the abatement amount claimed separately.
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47. In service receivers „Gross Amount‟ column fill up
the amount paid against service received or advance
paid for service to be received.
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48. Fill up the details of exempted service or service on
which service tax is not payable in separate columns
provided
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49. If service tax paid in advance then it is shown in „Advance Payment‟
Sheet of excel utility.
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50. All the service tax paid in cash or through cenvat credit or by
adjustment shown in „Paid-Service‟ Sheet. There are separate
columns for service tax, education cess, secondary and higher
education cess and other amount.
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51. In Challan sheet fill up the details of all the challan paid for all
the services. Challan number format should be 7 digit BSR
Code followed by the date of submission of the challan in the
form DDMMYYYY followed by a 5 digit running serial no of
challan. If excess or advance service tax paid in earlier period,
then it also shown in the „Challan-Service‟ Sheet in below table
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52. 4/18/2014 52
Fill up the service tax paid through Cenvat credit in „Cenvat‟
sheet of excel utility. Show different amount for service tax,
education cess & secondary and higher & education cess.
There are separate columns for Cenvat Credit taken and cenvat
credit utilized, balance if any after utilization can be carry
forward to next period.

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54. After filling all the details in excel utility, the up the necessary
details required in „Distributor‟ Sheet, click of Validate Return
& Submit. After clicking, if there is no error shown, then xml
file generated can be uploaded at aces website after login. If
there is any error shown then correct the same and generate the
xml again.
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55.  The xml file will be saved in the same folder where the
download utility is saved.
 To upload the ST-3 return, login into ACES by entering the
user id and password. Click on “Upload File” option of “e-
filing” submenu under RET
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56.  After uploading the xml file click on “Save” button and then
click on “Submit” button to file the return
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57.  After uploading click on “View xml Status” option of e-filing
submenu under “RET” menu to view status of return.
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58. PAYMENT OF SERVICE TAX
CLASSIFICATION OF SERVICES
ASSESSMENTS
DOCUMENTS AND RECORDS

59. Payment of Service Tax
 Service Tax on service provided can be paid either through cenvat
credit or by credit to the Central Government.
 Service Tax on service received i.e Reverse Charge can be paid only
by credit to the Central Government. CENVAT can be taken, where
available, for service tax paid on reverse charge basis, only after its
payment.
 As per Rule 6 read with section 68 of the Act, the service is required
to be paid on monthly basis by all service tax payers other than
individuals or proprietary or partnership concerns who are required
to pay on quarterly basis.
 Service tax is to be paid by the 5th (6th in case of electronic transfer)
day of the month following the month or quarter, as the case may.
However, for the month/quarter ending March, the payment is
required to be made by 31st March. Where the due date is a holiday
tax can be deposited on the next working day. Cir. 63/12/2003 St
dated 14/10/2003
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60.  Provided also that in case of individuals and partnership firms
whose aggregate value of taxable services provided from one
or more premises is fifty lakh rupees or less in the previous
financial year, the service provider shall have the option to pay
tax on taxable services, provided or agreed to be provided, by
him up to a total of rupees fifty lakhs in the current financial
year, by the dates specified in this sub-rule with respect to the
month or quarter, as the case may be, in which payment is
received.
 Provided that where an assessee has paid a total service tax
of rupees one lakh or more (Not.No16/2013-STdt.22/11/2013
w.e.f. 1/1/2014) including the amount paid by utilisation of
CENVAT credit, in the preceding financial year, he shall
deposit the service tax liable to be paid by him electronically,
through internet banking.
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61. If Service tax deposited in wrong category, then the assessee
is not liable to pay tax again and he can adjust the amount
already paid under wrong category against his liability.
ADVANCE SERVICE TAX: Every person liable to pay service
tax, may, on his own volition, pay an amount as service tax in
advance, to the credit of the Central Government and adjust
the amount so paid against the service tax which he is liable to
pay for the subsequent period. The assessee shall however:
(i) intimate the details of the amount of service tax paid in
advance, to the jurisdictional Superintendent of Central Excise
within a period of fifteen days from the date of such payment;
and
(ii) indicate the details of the advance payment made, and
its adjustment, if any in the subsequent return.
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62. Excess Payment of Service Tax
Rule 6(4A) read with rule 6(4B) of ST Rules
Where an assessee has paid service tax in excess, he may adjust
such excess payment against liability in succeeding period.
Prior to 1.4.2012 assessee was required to submit intimation to
superintendent after adjusting such excess.This condition has
been removed. There is now no limit on the amount of excess
amount that can be so adjusted.
Excess amount can arise for reasons other than interpretation of
law, taxability, classification, valuation or applicability of any
exemption notification.
Thus there is a significant difference between nomenclature
and treatment of advance payment and excess payment.
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63. For the purpose this rule, if the assessee deposits the service
tax by cheque, the date of presentation of cheque to the bank
designated by the Central Board of Excise and Customs for
this purpose shall be deemed to be the date on which service
tax has been paid subject to realization of that cheque.
Where an assessee has issued an invoice, or received any
payment, against a service to be provided which is not so
provided by him either wholly or partially for any reason or
where the amount of invoice is renegotiated due to deficient
provision of service, or any terms contained in a contract. the
assessee may take the credit of such excess service tax paid
by him, if the assessee.-
(a) has refunded the payment or part thereof, so received for
the service provided to the person from whom it was received;
or (b) has issued a credit note for the value of the service
not so provided to the person to whom such an invoice had
been issued.
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64. CLASSIFICATION OF SERVICES
ASSESSMENTS
DOCUMENTS AND RECORDS

65. Principles of interpretation of specified descriptions of
services or bundled services - Section 66F
Though with negative list introduction the need for
descriptions of services is redundant yet in the following
areas classifications continue to exist leading to avoidable
confusions –
 Definition of Service
 Entries in negative list of services.
 Entries in declared list of services.
 Entries in exemption notifications.
 Specifications in the POPS Rules, 2012
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66. Principles of interpretation of specified descriptions of
services or bundled services - Section 66F
(1) Unless otherwise specified, reference to a service shall not
include reference to a service which is used for providing
main service. Thus if main service is exempt the services
used for providing main services would not get that
exemption automatically.
(2) Where a service is capable of differential treatment for
any purpose based on its description, the most specific
description shall be preferred over a more general
description.
(3) Subject to the provisions of sub-section (2), the taxability
of a bundled service shall be determined in the following
manner, namely:
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67. Principles of interpretation of specified descriptions of
services or bundled services - Section 66F
(a) if various elements of such service are naturally bundled
in the ordinary course of business, it shall be treated as
provision of the single service which gives such bundle its
essential character; The TRU has clarified that some of the
indicators to determine whether the services are bundled in
the ordinary course of business are:
the perception or expectation of the consumer/recipient of
the service;
the general practice of service providers in a particular
area of business;
the nature of various services in the bundle of services;
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68. Principles of interpretation of specified descriptions of
services or bundled services - Section 66F
 there is a single price or the customer pays the same amount,
no matter how much of the package they actually receive or
use.
the elements are normally advertised as a package.
the different elements are not available separately.
the different elements are integral to one overall supply – if
one or more is removed, the nature of the supply would be
affected.
Thus services like catering on board a train / airplane as part
of standard fare, Boarding School, Pick-up-drop, laundry,
breakfast, sightseeing as part of room rent package would lie
in this category. Turnkey projects requiring compulsory
warranty / AMC for 3 years of new construction would lie
under new construction only.
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69. Principles of interpretation of specified descriptions of
services or bundled services - Section 66F
(b) if various elements of such service are not naturally
bundled in the ordinary course of business, it shall be treated
as provision of the single service which results in highest
liability of service tax. e.g. a contract for advertisement on
TV and hoardings. Ad on hoardings is exempt while Ad on
TV is taxable. If the contract is common and indivisible the
full amount would be liable to service tax. Similarly in case
of a single rental agreement where property is used for
residential as well as commercial purpose, tax will apply on
whole of the transaction.
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70. ASSESSMENTS
DOCUMENTS AND RECORDS

71. Assessment
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 Self Assessment: Under Section 70(1) of the Act, every
assessee is required to himself assess the tax due on the
services provided by him and furnish a return to
Superintendent of Central Excise in the prescribed manner.
There is no other explicit assessment procedure.
 The authorities can invoke Section 14 of the CE Act and
issue summons to assessee to attend the office or to produce a
document or other thing in an enquiry including verification
of return.
 Section 73 provides for recovery of tax not levied or paid or
short-levied or short-paid or erroneously refunded.
Implementation of this section is also possible only by
invoking section 14 of the CE Act.

72. Provisional Assessment
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 Provisional Assessment: As per Rule 6, where an assessee is
for any reason, unable to correctly estimate on the date of
deposit, the actual amount payable for any particular month
/ quarter, as the case may be, he may make a request in
writing to the AC/DC citing reasons for payment on
provisional basis. The AC/DC may allow payment on
provisional basis on such value of taxable service as may be
specified. The provisions of CE Rules (Rule 7) shall apply
accordingly. It is specifically provided that no security bond
as required in CE rules shall be required in this case.

73. 4/18/2014 73
Assessee must file a statement giving details of the
difference between the service tax paid and service tax
liability for each month/quarter in a memorandum in Form
ST-3A accompanying the return.
The non filing of Form ST-3A along with the return
cannot, however mean that the assessment is not
provisional. This is basically to enable the Assessing
Officer to make correct final assessment. Formal
assessment to be made by the AO in 6 months.

74. 4/18/2014 74
 Best Judgment Assessment Revived: Section 72 has been
reintroduced by Finance Act, 2008. If any person liable
to pay service tax
- fails to furnish the return under Section 70
- having made a return, fails to assess the tax in
accordance with the provisions
the Central Excise Officer, may require the person to
produce such accounts, documents or other evidence as
he may deem necessary and after taking into account all
Best Judgement Assessment

75. 4/18/2014 75
the relevant material which is available or gathered shall
by an order in writing, after giving the person an
opportunity of being heard, make the assessment of the
value of taxable service to the best of his judgment and
determine the sum payable by the assessee or refundable
to assessee.

76. DOCUMENTS AND RECORDS

77. Invoice / Bill / Challan / Consigment Note
Every person providing taxable service shall issue an invoice,
bill or as the case may be a challan and they should contain the
following particulars:
 The name, address and registration of service provider
 The name and address of person receiving taxable service
 Description and value of taxable service provided or to be
provided
 The service tax payable thereon
 It must serially numbered
 It must be signed by authorized person
In cases where general practice is for receiver to raise bill, the
provider has no option to skip it.
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78. Time Limit for issue of Invoice / Bill /
Challan
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 Except banking company or financial institution including
non-banking company, invoice/bill/challan for taxable
services must be issued within 30 days from the date of
completion of such service or receipt of any payment towards
the value of such service whichever is earlier.
 For banking or other financial institution including non-
banking company the aforesaid period of 30 days has been
enhanced to 45 days.
 In case of air ticketing the ticket itself shall be treated as
invoice. It may not contain registration number,
classification, address but shall contain other information as
required.

79. Consignment Note
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It is the additional document issued by Goods Transport
Agency in addition to the invoice which is a mandatory
requirement. It is issued against the receipt of goods for the
purpose of transport of goods by road in a goods carriage. It
must be serially numbered and must contain following
information:
The name of the consignor and consignee;
Registration number of the goods carriage.
Detail of the goods transported;
Details of the place of origin and destination; and
Person liable for paying service tax
But, goods transport agency is not required to issue
consignment note in respect of services wholly exempted from
service tax

80. Contents of the Consignment Note
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 The name of the consignor and consignee
 Registration number of the goods carriage in which the goods
are transported
 Details of goods transported
 Details of the place of origin and destination
 Person liable for paying service tax, whether consignor,
consignee or the goods transport agency

81. Documents to be issued by Input Service
Distributor
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Every input service distributor distributing credit of
taxable services shall, in respect of the credit
distributed, issue an invoice, a bill or as the case
may be a challan for each of the recipient of the
credit distributed.

82. Records
The Act does not make any mention about maintenance of
records by person liable to pay service tax. However, under
Rule 5(1), the records (including computerized data) as
maintained under various laws in force from time to time
shall be acceptable.
Under Rule 5(2), every assessee shall furnish to
Superintendent of Central Excise, at the time of filing of
return for the first time a list in duplicate of all the records
prepared or maintained by the assessee.
Under Rule 5(3), the records maintained by the assessee
should be preserved for at least 5 years immediately after the
financial year to which such records pertain to.
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83. CENVAT RECORDS
CENVAT Rules reuire certain record to be maintained
for claiming the credit.
For input and capital goods:
The provider of output service shall maintain proper records
containing : 1) Receipt; 2) Disposal; 3) Consumption;
4) Inventory of Input and Capital Goods; 5) Value of input /
capital goods; 6) Duty paid; 7) Cenvat Credit Taken;
8) Cenvat Credit Utilized; and 9) Particulars of Suppler of
input or capital goods.
For input services: The provider of output service shall
maintain proper records containing the following details;
1) Receipt of input services; 2) Consumption of input
services; 3) Value of input services; 4) Tax Paid; 5) Cenvat
Credit Taken; 6) Cenvat Credit Utilized; and 7) Particulars of
provider of service
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84. 4/18/2014 84
THANKS
Sushil Aggarwal
sushil@asap.net.in
9560196060