Trade Facilitation No. 02/2007-ST

Dated Shillong, the  11^th April/ 2007

                        Subject: New Service Tax return (Form ST-3) — regarding.

                        Trade and all concerned are informed that the Service Tax return (Form ST-3) has been revised vide Notification No. 14/2007-ST dated 02.04.2007.  This revision was necessitated in view of—

(i)                  the procedural changes arising on account of LTU Scheme;

(ii)                other changes made in the law and procedures;

(iii)               the need for having necessary information for scrutiny of return;

The revised format of Service Tax return has following features:

(i)                  The format has been finalized after taking into account all the suggestions received  from stake holders, namely, the taxpayers, consultants and departmental officers.

(ii)                Detailed instructions for filing of form have been provided in the Annexure to this Form.  This was long standing request of taxpayers.

(iii)               The format is fully compatible to automation and e-filing of return.

(iv)              It incorporates all details required to be captured on account of significant changes in last two years in law and procedure e.g., valuation of taxable services export and import of taxable services, self adjustment of service tax paid in excess of the Service Tax liability, secondary and higher education cess (as the secondary and higher education cess on taxable services would come into force after enactment of the Finance Bill, 2007), the relevant entries would be applicable after such enactment).

(v)                Separate entries have been prescribed for furnishing information regarding self adjustment of service tax in terms of rules 6(3) and 6(4A).

(vi)              Separate entries have been made for seeking information specific to large taxpayers who have opted for Large Taxpayers Units.  Other taxpayers need not fill in these entries.

(vii)             Separate entries have been prescribed for computation of service tax and details of payment of service tax.  The taxpayer is only required to furnish computation details separately for each taxable service.  The details of payment of service tax are to be furnished in a consolidated manner.  This is a simplification measure.

(viii)           A new entry has been prescribed for furnishing of premises code.  This would facilitate in easier identification of jurisdiction division and range in which the taxpayer falls.

(ix)              Certain redundant entries have been omitted.

(x)                Certain additional information necessary for scrutiny of return, i.e., details of notification, additional details on computation of taxable value, service tax rate wise break up of taxable value, source documents in respect of other payments made has been incorporated in the Form.

Taxpayers are to start filing of return by 25^th April/2007 in the new format.

Revised Form ST-3 enclosed herewith is also available in the following website.

1.                  http://www.cbec.gov.in.

2.                  http://cexstshillong.gov.in

                                               (KARNIAL SINGH)

                                           Commissioner

C. No. IV-16/73/Tech/S.Tax/TN/2004/                                                                       Dated:

Copy forwarded for information and necessary action to :—

1.      The Chief Commissioner, Central Excise & Customs, Shillong Zone, ‘CRESCENS’ Building, M.G Road , Shillong 79301 .

2.      The Director General of Service Tax, 9^th Floor, Piramal Chambers, Jijibhoy Lane , Lalbaug, Parcel, Mumbai 400012.

3.      The Commissioner, Central Excise, Dibrugarh.

4.      The Commissioner of Customs (Prev), N.E.R., Shillong.

5.      The Appellate Commissioner, Central Excise, Guwahati.

6.      The Additional Commissioner (Tech/P&V), Central Excise, Shillong.

7.      The Additional Commissioner (Law), Central Excise, Guwahati.

8.      The Senior Departmental Representative, CEGAT, Kolkata Bench, Bamboo Cottage, 169, Acharya Jagadish Chandra Bose Road, Kolkata.

9.      The Departmental Representative, CEGAT, West Block No. 2, R.K Puram, New Delhi 110016.

10.  The Deputy/Assistant Commissioner (Tech/AE/Audit), Central Excise, Shillong.

11.  The Deputy/Assistant Commissioner, Central Excise, All Divisions under Shillong Commissionerate/Audit Hqrs. Guwahati/Service Tax Cell, Guwahati.

12.  The Superintendent, Adjudication/AE/Appeal/Audit/Law/Statistics, Central Excise, Shillong.

13.  The Superintendent, Central Excise, All Ranges under Shillong Central Excise Commissionerate.

14.  The Income Tax Bar Association, C/o M/s S.H Agarwalla & Co. Chattered Accountants, Rotary Road, Dibrugarh 786001 (Assam).

15.  All Trade Association/Chamber of Commerce under Shillong Central Excise Commissionerate.

16.  All R.A.C. Members under Shillong Central Excise Commissionerate.

17.  The A.C.A.O, Central Excise, Shillong

18.  The P.A.O., Customs & Central Excise, Shillong

19.  P.A. to Commissioner, Central Excise, Shillong.

20.  Computer Cell, Central Excise, Shillong.

21.  Guard File.