Appeals under Excise and Customs

Tax and Corporate Laws Handbook – Addition

Page I-41 to I-56

Compliance calendar 2009-10

ST	5-7-2009, Sun	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-7-2009, Sun	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
SEBI	7-7-2009, Tue	Quarterly report for grievances of beneficial owners related to depository services to depositories
SEBI	7-7-2009, Tue	Quarterly certificate on demat/remat shares to depositories
NBFC	7-7-2009, Tue	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-7-2009, Fri	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-7-2009, Fri	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-7-2009, Fri	Statement of short term dynamic liquidity in form NBS-ALM1
PF	15-7-2009, Wed	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
SEBI	15-7-2009, Wed	Quarterly Corporate Governance Compliance Certificate by listed companies to stock exchanges under clause 49(VI)(ii) of Listing Agreement
CE – SSI	15-7-2009, Wed	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
CE – Dealers	15-7-2009, Wed	First stage dealer and second stage dealer to submit quarterly return.
NBFC	15-7-2009, Wed	Quarterly Return of Statutory Liquid Assets in form NBS-3 by NBFC (NBS-3A by RNBFC) only if they are accepting public deposits, Quarterly report of frauds involving Rs one lakh or more in form FMR-3 and frauds outstanding in form FMR-2
CE – SSI	20-7-2009, Mon	Quarterly central excise return by SSI units
NBFC-ND-SI	20-7-2009, Mon	Statement of structural liquidity in form NBS-ALM2
SEBI	21-7-2009, Tue	Quarterly return of shareholding pattern to stock exchange as per clause 35 of Listing Agreement
ESIC	21-7-2009, Tue	Payment of ESIC contribution
PF	25-7-2009, Sat	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
SEBI	31-7-2009, Fri	Unaudited quarterly financial results to stock exchange as per clause 41 of Listing Agreement
SEBI	31-7-2009, Fri	Audit report to stock exchange of reconciliation of total admitted capital with depositories and total issued and listed capital for previous quarter
NBFC	31-7-2009, Fri	Quarterly return by Non-deposit taking NBFCs with asset size of Rs 50 crores and more but less than Rs 100 crore in form annexed to RBI circular dated 24-9-2009.
ST	5-8-2009, Wed	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-8-2009, Wed	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
NBFC	7-8-2009, Fri	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-8-2009, Mon	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-8-2009, Mon	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-8-2009, Mon	Statement of short term dynamic liquidity in form NBS-ALM1
PF	15-8-2009, Sat	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
CE – SSI	15-8-2009, Sat	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
ESIC	21-8-2009, Fri	Payment of ESIC contribution
PF	25-8-2009, Tue	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
SEBI	31-8-2009, Mon	Limited Review Report for previous quarter to stock exchange as per clause 41 of Listing Agreement
ST	5-9-2009, Sat	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-9-2009, Sat	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
NBFC	7-9-2009, Mon	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-9-2009, Thu	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-9-2009, Thu	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-9-2009, Thu	Statement of short term dynamic liquidity in form NBS-ALM1
CE – SSI	15-9-2009, Tue	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
PF	15-9-2009, Tue	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
ESIC	21-9-2009, Mon	Payment of ESIC contribution
PF	25-9-2009, Fri	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
ENVIRON	30-9-2009, Wed	Environment statement in form V to State Pollution Control Board
NBFC	30-9-2009, Wed	Annual Balance sheet and P&L account with audit report and report of Board of directors, Annual statutory return in form NBS-1 by NBFC and MNBC and NBS-1A by RNBC
COMPANY LAW	30-9-2009, Wed	Last date for holding of AGM
ST	5-10-2009, Mon	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-10-2009, Mon	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
SEBI	7-10-2009, Wed	Quarterly report for grievances of beneficial owners related to depository services to depositories
SEBI	7-10-2009, Wed	Quarterly certificate on demat/remat shares to depositories
NBFC	7-10-2009, Wed	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-10-2009, Sat	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-10-2009, Sat	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-10-2009, Sat	Statement of short term dynamic liquidity in form NBS-ALM1
PF	15-10-2009, Thu	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
SEBI	15-10-2009, Thu	Quarterly Corporate Governance Compliance Certificate by listed companies to stock exchanges under clause 49(VI)(ii) of Listing Agreement
CE – SSI	15-10-2009, Thu	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
CE - Dealers	15-10-2009, Thu	First stage dealer and second stage dealer to submit quarterly return.
NBFC	15-10-2009, Thu	Quarterly Return of Statutory Liquid Assets in form NBS-3 by NBFC (NBS-3A by RNBFC) only if they are accepting public deposits, Quarterly report of frauds involving Rs one lakh or more in form FMR-3 and frauds outstanding in form FMR-2
	17-10-2008, Sat	Diwali
CE – SSI	20-10-2009, Tue	Quarterly central excise return by SSI units
ESIC	21-10-2009, Wed	Payment of ESIC contribution
PF	25-10-2009, Sun	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
ST	25-10-2009, Sun	Half yearly service tax return in form ST-3 along with GAR-7 challan
BONUS	31-10-2007, Sat	Bonus can be paid by 30th November, but usually paid before 31st October so that deduction from income tax can be claimed in the previous year itself.
SEBI	31-10-2009, Sat	Unaudited quarterly financial results to stock exchange as per clause 41 of Listing Agreement
SEBI	31-10-2009, Sat	Audit report to stock exchange of reconciliation of total admitted capital with depositories and total issued and listed capital for previous quarter
SEBI	31-10-2009, Sat	Half yearly certificate that all certificates have been issued within one month from lodgement for transfer etc., as per clause 47(c) of Listing Agreement
ST	31-10-2009, Sat	Half yearly return in form ST-3 by Input Service Distributor
NBFC	31-10-2009, Sat	Quarterly return by Non-deposit taking NBFCs with asset size of Rs 50 crores and more but less than Rs 100 crore in form annexed to RBI circular dated 24-9-2009.
ST	5-11-2009, Thu	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-11-2009, Thu	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
NBFC	7-11-2009, Sat	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-11-2009, Tue	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-11-2009, Tue	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-11-2009, Tue	Statement of short term dynamic liquidity in form NBS-ALM1
ESIC	11-11-2009, Wed	Half yearly return of contributions in Form No. 5. The return is to be certified by Chartered Accountant if the number of employees exceed 40.
PF	15-11-2009, Sun	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
CE – SSI	15-11-2009, Sun	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
ESIC	21-11-2009, Sat	Payment of ESIC contribution
PF	25-11-2009, Wed	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
CE	30-11-2009, Mon	Annual Financial Information Statement in form ER-4 by large assessees
SEBI	30-11-2009, Mon	Limited Review Report for previous quarter to stock exchange as per clause 41 of Listing Agreement
ST	5-12-2009, Sat	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-12-2009, Sat	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
NBFC	7-12-2009, Mon	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-12-2009, Thu	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-12-2009, Thu	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-12-2009, Thu	Statement of short term dynamic liquidity in form NBS-ALM1
CE – SSI	15-12-2009, Tue	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
PF	15-12-2009, Tue	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
ESIC	21-12-2009, Mon	Payment of ESIC contribution
	25-12-2009, Fri	X-mas
PF	25-12-2009, Fri	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
NBFC	31-12-2009, Thu	Return for half year ending September, on prudential norms, in form NBS-2, by NBFC as well as RNBC.

ST	5-1-2010, Tue	Payment of monthly/quarterly service tax by all tax payers (Payment by 6th in case of e-payment)
CE	5-1-2010, Tue	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
SEBI	7-1-2010, Thu	Quarterly report for grievances of beneficial owners related to depository services to depositories
SEBI	7-1-2010, Thu	Quarterly certificate on demat/remat shares to depositories
NBFC	7-1-2010, Thu	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-1-2010, Sun	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-1-2010, Sun	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-1-2010, Sun	Statement of short term dynamic liquidity in form NBS-ALM1
PF	15-1-2010, Fri	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
CE – SSI	15-1-2010, Fri	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
CE - Dealers	15-1-2010, Fri	First stage dealer and second stage dealer to submit quarterly return.
SEBI	15-1-2010, Fri	Quarterly Corporate Governance Compliance Certificate by listed companies to stock exchanges under clause 49(VI)(ii) of Listing Agreement
NBFC	15-1-2010, Fri	Quarterly Return of Statutory Liquid Assets in form NBS-3 by NBFC (NBS-3A by RNBFC) only if they are accepting public deposits, Quarterly report of frauds involving Rs one lakh or more in form FMR-3 and frauds outstanding in form FMR-2
CE – SSI	20-1-2010, Wed	Quarterly central excise return by SSI units
NBFC-ND-SI	20-1-2010, Wed	Statement of structural liquidity in form NBS-ALM2
SEBI	21-1-2010, Thu	Quarterly return of shareholding pattern to stock exchange as per clause 35 of Listing Agreement
ESIC	21-1-2010, Thu	Payment of ESIC contribution
PF	25-1-2010, Mon	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
SEBI	31-1-2010, Sun	Unaudited quarterly financial results to stock exchange as per clause 41 of Listing Agreement
SEBI	31-1-2010, Sun	Audit report to stock exchange of reconciliation of total admitted capital with depositories and total issued and listed capital for previous quarter
ESIC	31-1-2010, Sun	Annual declaration in form 01(A)
NBFC	31-1-2010, Sat	Quarterly return by Non-deposit taking NBFCs with asset size of Rs 50 crores and more but less than Rs 100 crore in form annexed to RBI circular dated 24-9-2010.
ST	5-2-2010, Fri	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-2-2010, Fri	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
NBFC	7-2-2010, Sun	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-2-2010, Wed	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-2-2010, Wed	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-2-2010, Wed	Statement of short term dynamic liquidity in form NBS-ALM1
PF	15-2-2010, Mon	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
CE – SSI	15-2-2010, Mon	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
ESIC	21-2-2010, Sun	Payment of ESIC contribution
PF	25-2-2010, Thu	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
SEBI	28-2-2010, Sun	Limited Review Report for previous quarter to stock exchange as per clause 41 of Listing Agreement
ST	5-3-2010, Fri	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-3-2010, Fri	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
NBFC	7-3-2010, Sun	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-3-2010, Wed	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-3-2010, Wed	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-3-2010, Wed	Statement of short term dynamic liquidity in form NBS-ALM1
CE – SSI	15-3-2010, Mon	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
PF	15-3-2010, Mon	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
ESIC	21-3-2010, Sun	Payment of ESIC contribution
PF	25-3-2010, Thu	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
PF	25-3-2010, Thu	Consolidated statement of PF dues and remittances in form 12A
CLAW	31-3-2010, Wed	Declaration of interest by directors in form 24AA as per section 299 of Companies Act
CE and CE-SSI	31-3-2010, Wed	Payment of monthly central excise duty by large assessees and quarterly central excise duty by SSI units
ST	31-3-2010, Wed	Payment of monthly service tax by large assessees and quarterly service tax by individuals, proprietary firms and partnership firms
CE – SSI	1-4-2010, Thu	SSI units intending to avail SSI exemption to pay an ‘amount’ equal to Cenvat credit availed on stock as on 31-3-2010
SEBI	7-4-2010, Wed	Quarterly report for grievances of beneficial owners related to depository services to depositories
SEBI	7-4-2010, Wed	Quarterly certificate on demat/remat shares to depositories
NBFC	7-4-2010, Wed	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-4-2010, Sat	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-4-2010, Sat	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6
NBFC-ND-SI	10-4-2010, Sat	Statement of short term dynamic liquidity in form NBS-ALM1
PF	15-4-2010, Thu	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
SEBI	15-4-2010, Thu	Quarterly Corporate Governance Compliance Certificate by listed companies to stock exchanges under clause 49(VI)(ii) of Listing Agreement
CE - Dealers	15-4-2010, Thu	First stage dealer and second stage dealer to submit quarterly return.
CE- Exempt SSI	15-4-2010, Thu	Manufacturers having turnover exceeding Rs 90 lakhs per annum should file declaration
NBFC	15-4-2010, Thu	Quarterly Return of Statutory Liquid Assets in form NBS-3 by NBFC (NBS-3A by RNBFC) only if they are accepting public deposits, Quarterly report of frauds involving Rs one lakh or more in form FMR-3 and frauds outstanding in form FMR-2
CE – SSI	20-4-2010, Tue	Quarterly central excise return by SSI units
SEBI	21-4-2010, Wed	Quarterly return of shareholding pattern to stock exchange as per clause 35 of Listing Agreement
ESIC	21-4-2010, Wed	Payment of ESIC contribution
PF	25-4-2010, Sun	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
ST	25-4-2010, Sun	Half yearly service tax return in form ST-3 along with GAR-7 challan
SEBI	30-4-2010, Fri	Unaudited quarterly financial results to stock exchange as per clause 41 of Listing Agreement
SEBI	30-4-2010, Thu	Audit report to stock exchange of reconciliation of total admitted capital with depositories and total issued and listed capital for previous quarter
SEBI	30-4-2010, Fri	Disclosure to stock exchange of shareholding pattern of promoters and persons holding more than 15% shares as on 31 March
SEBI	30-4-2010, Fri	Half yearly certificate that all certificates have been issued within one month from lodgement for transfer etc., as per clause 47(c) of Listing Agreement
SEBI	30-4-2010, Fri	Payment of annual listing fees to stock exchange
PF	30-4-2010, Fri	Consolidated Annual Contribution Statement of PF in form 6A for March paid in April to February paid in March of current year, along with contribution card of each employee for same period in form 3A
ST	30-4-2010, Fri	Half yearly return in form ST-3 by Input Service Distributor
CE	30-4-2010, Fri	(a) Information in respect of Principal Inputs in form ER-5 by specified manufacturers of excisable goods by other that SSI. (b) Annual Installed capacity statement in form ER-7 by all assessees.
NBFC	30-4-2010, Thu	Quarterly return by Non-deposit taking NBFCs with asset size of Rs 50 crores and more but less than Rs 100 crore in form annexed to RBI circular dated 24-9-2010.
ST	5-5-2010, Wed	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-5-2010, Wed	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
NBFC	7-5-2010, Fri	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-5-2010, Mon	Monthly central excise return in form ER-1/ER-2 by other that SSI
CE	10-5-2010, Mon	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods
NBFC-ND-SI	10-5-2010, Mon	Statement of short term dynamic liquidity in form NBS-ALM1
ESIC	12-5-2010, Wed	Half yearly return of contributions in Form No. 5. The return is to be certified by Chartered Accountant if the number of employees exceed 40.
PF	15-5-2010, Sat	(a) Payment of monthly dues of Provident Fund. (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees. (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
CE – SSI	15-5-2010, Sat	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment)
ESIC	21-5-2010, Fri	Payment of ESIC contribution
PF	25-5-2010, Tue	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
SEBI	31-5-2010, Mon	Limited Review Report for previous quarter to stock exchange as per clause 41 of Listing Agreement
ST	5-6-2010, Sat	Payment of monthly service tax by all tax payers other than individuals, proprietors and partnership firms (Payment by 6th in case of e-payment)
CE	5-6-2010, Sat	Payment of monthly central excise duty on goods by assessees other than SSI units (Payment by 6th in case of e-payment)
NBFC	7-6-2010, Mon	Monthly return of exposure to capital markets in form NBS-6 by NBFC having total assets of Rs 100 crore and above whether or not accepting public deposits.
CE	10-6-2010, Thu	Monthly central excise return in form ER-1/ER-2 by other that SSI.
CE	10-6-2010, Thu	Monthly return of receipts and consumption of Principal Inputs by specified manufacturers of excisable goods in form ER-6.
NBFC-ND-SI	10-6-2010, Thu	Statement of short term dynamic liquidity in form NBS-ALM1.
CE – SSI	15-6-2010, Tue	Payment of central excise duty by assessees availing SSI exemption (Payment by 16th in case of e-payment).
PF	15-6-2010, Tue	(a) Payment of monthly dues of Provident Fund (b) Monthly return in form 5 for employees joining Provident Fund during previous month along with declaration in form 2 furnished by the employees (c) Monthly return of PF in form 10 of employees leaving the service during preceding month.
ESIC	21-6-2010, Mon	Payment of ESIC contribution
PF	25-6-2010, Fri	Monthly contribution statement (abstract) in form 12A, along with copy of receipted challans regarding payment of contribution.
CLAW	30-6-2010, Wed	Annual return of Public Deposits by companies
NBFC	30-6-2010, Wed	NBFC has to submit certificate from Auditors in respect of its position as NBFC and asset/income pattern as on 31st March.
NBFC	30-6-2010, Wed	Return for half year ending March, on prudential norms, in form NBS-2 by NBFC as well as RNBC

Page 3.3

38.1 Service tax and GST are taxes of 21st century. Service tax was imposed for first time n 3 services w.e.f. 1-7-1994 and its scope is increasing every year. Highlights of service tax are as follows –

Liability of service tax

· Service tax is imposed under powers of Entry 97 of List I of Seventh Schedule to Constitution of India. It was introduced w.e.f. 1-7-1994 and its scope is being expanded every year. Service tax is not payable if service is provided in J&K.

· Service tax is payable under Finance Act, 1994; on about 109 taxable services as defined in section 65(105) of Finance Act, 1994. ‘Service provided or to be provided’ is ‘taxable event’. Thus, service tax is payable when advance is received.

· Service requires two parties. One cannot give service to himself. Service tax cannot be levied on value of goods. Service tax and Vat are mutually exclusive.

· General rate of service tax is 10.30% (including education cess and SAH education cess) w.e.f. 24-2-2009 [During period 11-5-2007 to 23-2-2009, it was 12.36%].

Person liable to pay service tax

· Service tax is payable by service provider. In few cases, tax is payable by service receiver, under reverse charge method [Section 68(2)].

Value for purpose of service tax

· Service tax is payable on gross amount charged for service provided or to be provided [section 67] (excluding material cost). Tax is payable on reimbursement of expenses which are part of service, but not on payments made by service provider as ‘pure agent’ of service receiver.

· If value is not ascertainable, valuation can be on basis of similar service or on basis of cost.

· Gross amount charged is taken as inclusive of service tax and then tax should be calculated by making back calculations.

· Service tax is payable only when bill amount is received from service receiver. However, in case of service provided to associated enterprises, service tax is payable as soon as book entry is made.

Exemption from service tax

· Small service providers whose total value of services provided (including exempt and non-taxable services) is less than Rs 10 lakhs in previous year are not required to pay service tax in current financial year till they reach turnover of Rs 10 lakhs. Clubbing provisions can apply. Registration is required if turnover exceeds Rs 9 lakhs per annum.

· The exemption is not available if service is provided under brand name of other person.

· Services provided to SEZ unit or developer for consumption within SEZ are exempt. In case of specified services utilised for export, refund is admissible.

· Services provided by RBI are exempt but service provided to RBI are not exempt.

Classification of service

The classification of services will be determined according to terms specified in various sub-clauses of section 65(105). [section 65A(1)].

If prima facie, a taxable service is classifiable under two or more sub-clauses of section 65(105), classification shall be effected as per following rules – (a) Specific description to be preferred over a general description (b) Classification should be as per essential character in case of composite services (c) Service which appears earlier in list, if service cannot be classified on above basis.

· Service should be predominantly a taxable service. An indivisible/composite contract cannot be vivisected and part of it subjected to tax.

Cenvat Credit

· Service provider can avail Cenvat credit of service tax paid on input services and excise duty paid on inputs and capital goods. The credit can be utilised for payment of service tax on output services.

· Definition of input service is wide. Any service in relation to business is ‘input service’.

· Credit can be availed on basis of proper and complete specified original duty paying documents.

· If assessee is providing both taxable and exempt services and if input services are common, Cenvat credit can either be taken on proportionate basis or 8% ‘amount’ is required to be paid on exempted services.

Registration

· Service provider should register within 30 days from date of commencement of providing taxable service. Application should be in form ST-1 [Rule 4(1)]. Income Tax PAN, address proof, evidence of constitution of firm/company, list of directors/partners are the most important document required. Registration will be deemed to have been granted if not received within seven days [Rule 4(5)].

· Person providing services from more than one premises or offices can apply for centralised registration [Rule 4(2)]

· Input Service Distributors require registration.

Procedures to be followed

· Assessee should prepare invoice in respect of his services. The Invoice should be prepared within 14 days from date of completion of taxable service or receipt of payment towards the value of taxable service, whichever is earlier. Invoice should contain prescribed details [Rule 4A]

If the assessee is an individual or proprietary firm or partnership firm, the tax is payable on quarterly basis within 5 days at the end of quarter (within 6 days in case of e-payment) except in March. Service tax is payable by other assessees by 5th of the month following the month in which payments are received toward value of taxable services (by 6^th in case of e-payment) except in March [rule 6(1) of Service Tax Rules].

Service tax on value of taxable services received during month of March or quarter of March is required to be paid by 31st March.

Payment of service tax

Service tax is not payable on basis of amounts charged in the bills/invoice, but only on amounts actually received during the relevant period.

· A person liable to pay service tax can pay any amount in advance towards future service tax liability. After such payment he should inform Superintendent of Central Excise within 15 days. When he adjusts the advance, he should indicate details in the subsequent return filed.

· Tax is payable by GAR-7 challan using appropriate accounting code. E-payment is compulsory to those who are paying service tax of more than Rs 50 lakhs per annum. For others, e-payment is optional.

· Mandatory interest for late payment of service tax is 13% [section 75]. It cannot be reduced or waived.

Returns under service tax

	Every person liable to pay service tax has to submit half yearly return in form ST-3 in triplicate within 25 days of the end of the half-year [Rule 7]. Late fees upto Rs 2,000 are payable if return is filed late.
	Assessment is basically self assessment. Provisional assessment is permissible.

Demands

	The service tax is administered by excise department. Adjudication order is issued by excise officer.
	If service tax was short paid, demand can be raised within period of one year from ‘relevant date’. If the short payment or non-payment was on account of suppression of facts or wilful mis-statement with intention to evade, demand can be raised within period of five years.
	Order passed by Central Excise Officer can be rectified by him within two years. Only mistake apparent from records can be rectified.
	The Commissioner of Central Excise was empowered to revise the orders passed by adjudicating authority subordinate to him within two years of the original order, but not afterwards. No revision could be made if appeal against such order is pending with Commissioner (Appeals). Now, after Budget 2009, provision is made for departmental appeal before Commissioner (Appeals) and provision of revision of order by Commissioner have been omitted.

Penalties and appeals

If service tax is not paid or belatedly paid, penalty will be minimum Rs. 200 per day or @ 2% per month, whichever is higher, starting with the first day after due date till date of actual payment of outstanding amount. Penalty cannot exceed the service tax which was payable.

· If non-payment was on account of fraud, suppression of facts etc., penalty shall not be less than amount of service tax but can be upto twice the amount of service tax amount of service tax not levied or not paid or erroneously refunded [section 78].

	Penalty can be reduced if sufficient cause is shown [section 80].
	Appeal against order of authority lower than Commissioner lies with Commissioner (Appeals) [section 85]. Appeal against order of Commissioner (Appeals) or Commissioner lies with Appellate Tribunal (Customs, Excise and Service Tax Appellate Tribunal) [Section 86]. Further appeal lies with High Court and Supreme Court.
	Appeals can be filed both by assessee and department.

Export of Service

	No service tax is payable if taxable service is exported as per Export of Service Rules.
	No tax is payable on export of service. If paid, it is refundable.
	Rebate/refund of service tax paid on input services is obtained if taxable service is exported.
	Common conditions in respect of all taxable services, for treating the service as export of service are - (a) The service should be provided from India and used outside India *and* (b) Payment for such service is received by the service provider in convertible foreign exchange. In addition, there are some conditions based on the category of service (e.g. immovable property outside India, service performed outside India, recipient is located outside India).

Import of service

	In case of import of service, tax is payable by recipient of services under method of ‘reverse charge’. Tax should be paid by cash i.e. GAR-7 challan and then Cenvat credit can be availed as it is his input service.
	Tax is payable only when service is received in India.
	To determine the issue whether a provision of service is ‘import of service’, services have been classified in three categories. Criteria for each category has been specified e.g. immovable property India, service performed in India, recipient is located in India.

Page 3.4

38.1-1 Section 66 of Finance Act, 1994 (which is a charging section) states that there shall be levied a tax (hereinafter referred to as the service tax) at the rate of 12% of value of taxable services referred in section 65(105) of Finance Act, 1994. In addition, education cess and SAH education cess is payable. Thus, total service tax was 12.36% during. 11-5-2007 to 23-2-2009.

Service tax rate has been reduced to 10% w.e.f. 24-2-2009 vide Notification No. 8/2009-ST dated 24-2-2009. Thus, total service tax payable is 10.3% in respect of taxable services provided on or after 24-2-2009.

This tax was first time introduced with effect from 1-7-1994 on three services. The rate was 5%. It was subsequently increased to 8% w.e.f. 14-5-2003. It was enhanced to 10% w.e.f. 10-9-2004. Service tax rate was 12% plus education cess of 2% (total 12.24%) w.e.f. 18-4-2006 till 10-5-2007. It was 12.36% during 11-5-2007 to 23-2-2009.

Relevant rate of service tax - The rate relevant is the date on which service was provided. Date of billing or date of receipt of payment is not relevant [see case law under ‘Taxable event’].

Page 3.6

AV	=	1.000 Z
Duty @ 10.30%	=	0.1030 × Z
Sub-Total	=	1.1030 × Z
Now :
1.1030 × Z	=	1,000
Hence, ‘Z'	=	1,000/1.1030
i.e. Z	=	906.62

Thus, ‘Z’, i.e. Assessable Value is Rs 906.62 and service tax @ 10% will be Rs 90.66. Education cess @ 2% of service tax will be Rs 1.81. SAH education cess is Rs 0.91. Thus, total tax will be Rs 110.00.

If Bill is of Rs 1,103.00 (Rs 1,000 plus service tax of 103.00) and customer pays only Rs 1,000, the ‘value’ will be Rs 906.61 and tax payable will be Rs 93.39 by making back calculations - Para 6.5 of FAQ released by CBE&C in November 2007 (12 STT 1 (St) = 9 STR C3).

Page 3.7

Exemption to services provided to SEZ – The provision has been drastically changed w.e.f. 20-5-2009. Services provided to Special Economic Zone (SEZ) unit or SEZ developer will be exempt if the services are wholly consumed within SEZ. If the services are consumed wholly or partly outside SEZ, the services will be taxable at the hands of service provider [During the period 3-3-2009 to 20-5-2009, all services provided to SEZ unit or SEZ developer were taxable at the hands of service provider and the SEZ unit/developer was required to claim refund]. Now, w.e.f. 20-5-2009, the service provider to SEZ unit or SEZ developer will have to charge and pay service tax as per normal procedure only when service is wholly or partly consumed outside SEZ. These services will be exempt from service tax at hands of SEZ or SEZ developer by way of refund. The SEZ or SEZ Developer will have to file refund claim as per procedure prescribed in Notification No. 9/2009-ST dated 3-3-2009. If the service is wholly consumed within SEZ, the service provider is not required to charge service tax and hence no question of any refund.

Service provided by SEZ - SEZ is exempt from service tax.

Page 3.11A

Payment of tax in advance - A system similar to PLA in Central Excise has been introduced in service tax. A person liable to pay service tax can pay any amount in advance towards future service tax liability. After such payment he should inform Superintendent of Central Excise within 15 days. When he adjusts the advance, he should indicate details in the subsequent return filed - Rule 6(1A) of Service Tax Rules, w.e.f. 1-3-2008 [Really, why intimation is required every time?. Even if not informed, it can at the most be taken as a procedural lapse].

Page 3.11B

Adjustment upto Rs 1,00,000 only permissible - Excess amount paid and proposed to be adjusted should not exceed Rs. 1,00,000 for the relevant month or quarter [rule 6(4B)(iii)]. [Till 1-3-2008, adjustment upto Rs 50,000 was permissible]. Really now any amount of tax without limit can be paid in advance as per rule 6(1A) as discussed above. Hence, provisions in rule 6(4A) are not much relevant now.

Page 3.13A

Revision – Earlier, there was provision for revision by Commissioner or order passed by authority lower than him. This provision has been deleted in Budget, 2009.

Page 3.13B

Penalty for non-registration, non-maintenance of records, incorrect invoices etc. - Heavy penalties can be imposed under section 77 of Finance Act, 1994, for various offenses like non-registration, non-maintenance of books of account, not furnishing information, not attending summons, issuing incorrect invoice etc.

Chapter 39

Pages 3.16 to 3.53

39.1 Services at a glance

Description of service	Sub-clause of section 65(105)	Date from which effective	Accounting code for payment of Tax	Accounting Code for Other payments (like interest, penalty)	Relevant rule for determining export/ import of service
Advertising agency	(e)	1-11-1996	00440013	00440016	Rule 3(iii)
Air transport of passengers embarking for international travel	(zzzo)	1-5-2006	00440362	00440363	Not to be treated as import/export of service
Airport Services	(zzm)	10-9-2004	00440258	00440259	Rule 3(ii)
Air travel agent	(l)	1-7-1997	00440032	00440033	Rule 3(ii)
Architect	(p)	16-10-1998	00440072	00440073	Rule 3(i)
Asset Management including portfolio management	(zzzzc)	1-6-2007	00440418	00440419	Rule 3(iii)
ATM operations, maintenance or management	(zzzk)	1-5-2006	00440346	00440347	Rule 3(iii)
Auctioneers’ Service	(zzzr)	1-5-2006	00440370	00440371	Rule 3(i) or rule 3(iii) (see note 1 below)
Authorised service station (Motor car/ Two-wheelers/LMV)	(zo)	16-7-2001	00440181	00440182	Rule 3(ii)
Banking and Financial services	(zm)	16-7-2001	00440173	00440174	Rule 3(iii)
Beauty treatment	(zq)	16-8-2002	00440209	00440210	Rule 3(ii)
Broadcasting	(zk	16-7-2001	00440165	00440166	Rule 3(iii)
Business auxiliary services	(zzb)	1-7-2003	00440225	00440226	Rule 3(iii)
Business exhibition	(zzo)	10-9-2004	00440254	00440255	Rule 3(ii)
Business Support Services	(zzzq)	1-5-2006	00440366	00440367	Rule 3(iii)
Cable	(zs)	16-8-2002	00440217	00440218	Rule 3(iii)
Cargo handling	(zr)	16-8-2002	00440189	00440190	Rule 3(ii)
Chartered Accountant’s Services - see under Practising Chartered Accountant’s services
Cleaning Activity	(zzzd)	16-6-2005	00440318	00440319	Rule 3(ii)
Clearing & Forwarding Agent	(j)	16-7-1997	00440045	00440046	Rule 3(ii)
Club or Association’s services	(zzze)	16-6-2005	00440322	00440323	Rule 3(ii)
Commercial training or coaching	(zzc)	1-7-2003	00440229	00440230	Rule 3(ii)
Commodity Exchange	(zzzzh)	16-5-2008	00440438	00440439	Rule 3(ii)
Company Secretary Services - see under Practising Company Secretary
Computer network - see On-line information and data base access or retrieval
Commercial or Industrial Construction	(zzq)	10-9-2004	00440290	00440291	Rule 3(i)
Construction of (residential) Complex	(zzzh)	16-6-2005	00440334	00440335	Rule 3(i)
Consulting Engineer	(g)	7-7-1997	00440057	00440058	Rule 3(iii)
Convention	(zc)	16-7-2001	00440133	00440134	Rule 3(ii)
Cosmetic Surgery or Plastic Surgery	(zzzzk)	1-9-2009
Cost Accountant Services (see under Practising Cost Accountant)	(t)
Courier	(f)	1-11-1996	00440014	00440018	Rule 3(ii)
Credit Card, debit card, charge or other payment cards related services	(zzzw)	1-5-2006	00440394	00440395	Rule 3(iii)
Credit Rating Agency	(x)	16-10-1998	00440088	00440089	Rule 3(ii)
Custom House Agent	(h)	15-6-1997	00440026	00440027	Rule 3(ii)
Design Services	(zzzzd)	1-6-2007	00440422	00440423	Rule 3(iii)
Development and supply of content services	(zzzzb)	1-6-2007	00440414	00440415	Rule 3(iii)
Dredging	(zzzb)	16-6-2005	00440310	00440311	Rule 3(i)
Dry cleaning	(zt)	16-8-2002	00440221	00440222	Rule 3(ii)
Erection, Commissioning or installation	(zzd)	1-7-2003	00440233	00440234	Rule 3(ii)
Event management	(zu)	16-8-2002	00440197	00440198	Rule 3(ii)
Fashion designing	(zv)	16-8-2002	00440213	00440214	Rule 3(ii)
Foreign exchange broking	(zzk)	1-7-2003	00440173		Rule 3(iii)
Forward contract	(zzy)	10-9-2004	00440282	00440283	Rule 3(ii)
Forward market – See commodity exchange	(zzzzh)
Franchise	(zze)	1-7-2003	00440237	00440238	Rule 3(iii)
General insurance	(d)	1-7-1994	00440005	00440006	Rule 3(i) or rule 3(iii) (see note 1 below)
Health and fitness	(zw)	16-8-2002	00440205	00440206	Rule 3(ii)
Information Technology Software	(zzzze)	16-5-2008	00440452	00440450	Rule 3(iii)
Insurance Auxiliary (General insurance)	(zl)	16-7-2001	00440169	00440170	Rule 3(iii)
Insurance Auxiliary (Relating to life insurance)	(zy)	16-8-2002	00440169	00440170	Rule 3(iii)
Intellectual property	(zzr)	10-9-2004	00440278	00440279	Rule 3(iii)
Interior decorator	(q)	16-10-1998	00440076	00440077	Rule 3(i)
Internet café	(zzf)	1-7-2003	00440241	00440242	Rule 3(ii)
Internet telecommunication	(zzzu)	1-5-2006	00440382