Pay Service Tax Online

Service tax (External website that opens in a new window) is a tax levied on services rendered by a service provider, and the responsibility of payment of the tax is cast on the service provider. It is an indirect tax as it can be recovered from the service receiver by the service provider in course of his business transactions.

A person liable to pay service tax should file an application for registration within 30 days from the date on which the service tax on particular taxable service comes into effect, or within 30 days from the commencement of his activity.

Every service provider of a taxable service is required to register by filing the Form ST-1 (File referring to external site opens in a new window) in duplicate with the Central Excise Office (External website that opens in a new window). A 'registered' service provider is referred to as an 'assessee'.

Service tax is to be paid on a monthly basis, by the 5th of the following month. However, payment for the month of March is required to be made by 31st of March itself. Service tax is to be paid on the amount realized/received by the assessee during the relevant period (i.e. a month or a quarter as the case may be).

However, in case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on quarterly basis. The due date for payment of service tax is the 5th of the month immediately following the respective quarter. Payment for the last quarter i.e. January to March is required to be made by 31st of March itself.

The unique feature of Service Tax is reliance on collection of tax, primarily through voluntary compliance. The jurisdictional Superintendent of Central Excise is authorized to cross verify the correctness of self assessed returns. Central Excise officers are authorized to conduct surveys to bring the prospective service tax assesses under the tax net.

FAQ on E-payment of Service Tax:

  • How and where to apply?
    For e-payment, the assessee should open a net banking account with an authorised bank (External website that opens in a new window), visit the EASIEST portal (External website that opens in a new window) of Central Board of Excise & Customs. Within the portal, the Assessee has to enter the 15 digit Assessee Code allotted by the jurisdictional Commissionerate. There will be an online check on the validity of the Assessee Code entered. The assessee should also select the bank through which payment is to be made.
  • What are the timings?
    This is an online service, without any time limitations on the usage of the online payment service. But please keep in mind that, Service tax is to be paid on a monthly basis, by the 5th of the following month. However, payment for the month of March is required to be made by 31st of March itself. In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on quarterly basis. The due date for payment of service tax is the 5th of the month immediately following the respective quarter. Payment for the last quarter i.e. January to March is required to be made by 31st of March itself.
  • Who is the target audience?
    Any person who is liable to pay service tax.
  • What are the benefits?
    Convenience of filing taxes online, without any hassles of visiting a physical office location.On successful payment, a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment being made.
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