SERVICE TAX TRADE NOTICE. 08/2003                                                DATED:   28/03/2003

                                         Sub.: Service Tax – E-filing of ST3 returns – Reg.

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                        The Central Board of Excise and Customs is ready to facilitate electronic filing of ST-3 returns of Service Tax from the month of April, 2003.  Initially, this facility would be available to ten service categories on an all India basis and would be extended to other services subsequently.

 2.                     Broadly the following criteria will  be applied for selecting assessees in the initial phase to be implemented in April, 2003.

(i) Assessee should be providing any one of the following services viz.,

S.No.	Service Category	Code
1	Telegraph Services	TGH
2	Telephones	TSU
3	Life Insurance Services	LIS
4	Insurance Auxiliary Services	IAX
5	General Insurance Business	GIB
6	Stock Brokers	STB
7	Advertising Agencies	ADV
8	Courier Services	COU
9	Banking and Financial	BFN
10	Custom House Agents	CHA

(ii) Assessee should have 15 digit STP code (either PAN based or TEMP No.) which is appearing on the SAPS site used by Central Board of Excise & Customs for giving registration to Service Tax assessees.

 (iii) The assessee should have been indicating his 15 digit STP code in the challans used by him for the period from September, 2002 to March, 2003 for paying Service Tax.  (An assessee who has not done this may also opt of E-filing.  But he will have to submit copies of challans, evidencing payment of tax, to the concerned excise formations after indicating his 15 digit STP code on each Challan)

 3.                     The process of E-filing will be facilitated by the following sequential steps:-

  (a)                The assessee who opts for E-filing should file an application to the jurisdictional Deputy/Assistant Commissioner of Central Excise, Chennai III Commissionerate before 31.03.2003, in Annexure A enclosed.

(b)                Service Tax Cell, Office of the Commissioner of Central Excise, Chennai III, 121 Mahatma Gandhi Road, Chennai 600 034 (Ph.: 28331001, Extn. 241; website : http://kalalchennai.tn.nic.in. email id : staxch3@rediffmail.com) may be contacted for any further information in this regard.  Such enquiries will be promptly replied.

(c)                User id and password for the assessee will be communicated to him before 10.04.2003 along with technical details required for accessing the relevant site and the procedure for making entries and other guidance as may be necessary.

(d)                After 15.04.2003 assessees can download form for entering details of ST3 returns and TR6 challans from the central server using internet and enter the necessary details for the concerned return period.

(e)                The computer will generate a key number which will depend on the STP code, date of filing, value of service declared and tax paid and will generate an acknowledgement giving these details which can be printed by the assessee and kept in his records as evidence of having filed the return.

(f)                The computer will verify the fact of payment from Focal Point Bank. Where details as declared by the assessee is not found correct the assessee will be contacted.

(g)                E-filing of ST-3 returns is optional and it is not compulsory.

  4.                 Where an assessee who has opted for e-filing faces any technical difficulty and he is not able to file the return electronically and get the acknowledgement as specified above he may send an E-mail at the address staxch3@rediffmail.com) explaining the difficulties.

  5.                   Since this facility is being tried out for the first time the Central Board of Excise & Customs assure all assessees opting for e-filing of returns that the department will not invoke Section 77 of the Finance Act, 1994 prescribing a maximum penalty of Rs.1000/- for non-filing ST-3 return for delay up to one month from the due date prescribed under the rules for filing such return.  Where an assessees after having opted for e-filing does not succeed in such filing and getting the computer generated acknowledgement within 25 days from the due date he should file a manual return as was being done hitherto.  It is to be clearly understood that the assurance does not extend to non-payment of tax in time or mis-declaration of the value of taxable service rendered.

  6.                          The contents of the Trade Notice may be given wide publicity among the members of the Trade Association.

(Issued from file C.No.IV/16/302/2003 – S.Tax.)

Authority CBEC F.No.137/9/2003 – CX.4)

To

As per mailing list

(Both Trade & Department)

ANNEXURE A

Appendix ‘A’ to TN No 8/2003  Dated  28 / 03/2003.

 To

 The Deputy/ Assistant Commissioner,

Tambaram/ Ranipet/ Vellore/ Hosur I Divisions.

 Sub:- APPLICATION FOR PERMISSION TO FILE ST3 RETUNS ELECTRONICALLY.

 1.         Name of Assessee                  :

 2.            Category of service(s)               :

 3.         Service Tax Registration No.

 4.         Email Address:

            (Please give a trusted e-mail address to which the User-id and Password for access for the E-filing of the return can be sent)

 5.         I/We request that I/We may be permitted to file my ST3 Return electronically.  I/We declared that I/We satisfy the conditions of Trade Notice No…..Dated…………and shall observe the instructions given therein.

             I/We undertake to indicate my/our 15 digit STP code in every Challan used by me/us for remitting Service Tax in Banks.

             If any difficulty is faced in filing the return electronically and get the acknowledgement from the computer within one month from the due date, I/We shall file manual returns as was done hitherto.

 

 

Date:                                                                            Name and signature of the assessee

Place:                                                                           Designation and Seal.