New forms for Service Tax - CBEC invites feedback
The CBEC proposes to change the forms ST-1, ST-2 and ST-3 and wants feedback from the trade on these forms. Incidentally the new ST-1 form can be used by an input service distributor also. We had earlier mentioned that the Board is yet to notify the form for application for registration by input service distributor. So this will be taken care of once the new form is notified, but before that you should tell the Board whether you are happy with the form or not.
But before getting any feedback, Board should do something to check the damage caused by ‘cut and paste’ technology. In the proposed ST-3 form, items 10 to 14 are exactly a reproduction of items 5 to 9. In fact the form stops with item 9 and after that there is the acknowledgement from the department. All these items are again reproduced including the acknowledgement. Only while copying, the bullets and numbers have played havoc and somebody who typed this form did not know how to undo the bullets and obviously there is no check beyond the typist. Please see the table below where the items have been copied from the CBEC website.
Item No | description | Item No. | Description |
|---|---|---|---|
5 | Details of service tax and other payments | 10 | Details of service tax and other payments |
Please note that both the items are identical | |||
6 | Service Tax provider/recipient (a) Cenvat credit details (b) Education cess credit details | 11 | Service Tax provider/recipient (c) Cenvat credit details (d) Education cess credit details |
Please note that both the items are identical, but 6 (a) and (b) have become 11 (c) and (d); How can item 11 start with (c)? Because item 6 ended with (b) and the bulleted list continued. And what is Service Tax provider? What they obviously mean is service provider. For a typist, to type tax immediately after service is quite normal but if there is any one with a little more authority and responsibility over the typist, this would have been discovered. | |||
7 | Input service distributor (a) Details of Cenvat credit received and distributed (b) Details of Education cess received and distributed (c) The taxable services on which input service credit has been distributed during the half year period 1. ___________ 2. ____________ 3. ____________ 4. ____________ | 12 | Input service distributor (d) Details of Cenvat credit received and distributed (e) Details of Education cess received and distributed (f) The taxable services on which input service credit has been distributed during the half year period 5. ___________ 6. ____________ 7. ____________ 8. ____________ |
See the a,b,c converted into d,e,f and 1,2,3,4 to 5,6,7,8. This happens when you use bullets. You should blame Bill Gates for this, certainly not the Board. | |||
8 | Details of amount payable but not paid as on the last day of the period for which the Return is filed | 13 | Details of amount payable but not paid as On the last day of the period for which the Return is filed |
9 | Self Assessment memorandum 1. I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated. 2. I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder. 3. I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon. | 14 | Self Assessment memorandum 4.I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated. 5. I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder. 6. I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon |
Please note that both the items are identical only 1,2,3 have become 4,5,6 | |||
ACKNOWLEGEMENT I hereby acknowledge the receipt of your ST-3 return for the period___________ (Signature of the Officer of Central Excise) (With Name & Official Seal) Date: Place: | ACKNOWLEGEMENT I hereby acknowledge the receipt of your ST-3 return for the period___________ (Signature of the Officer of Central Excise) (With Name & Official Seal) Date: Place: | ||
Please see the spelling of ACKNOWLEDGEMENT. This could have been avoided if a simple tool called spell check was used. | |||