2.2] Service Tax
Service Tax is a form of indirect tax imposed on specified services called "taxable services". Service tax cannot be levied on any service which is not included in the list of taxable services. Service tax is a part of Central Excise in India. It is a tax levied on service providers in India, except the State of Jammu and Kashmir.
Service Tax is applicable to service providers whose total value of services provided (including exempt and non taxable services) is more than Rs 10,00,000/- in previous year. Registration is required if turnover exceeds Rs. 9,00,000/- in the previous year.
Due date for payment of service tax for individual & Partnership firm is 5th of the following month after each quarter ending i.e for the quarter of April-June, the due date is 5th July and so on and for the last quarter payment has to be done by 31st of March.
Due Date for payment of service tax for others is 5th of the following month after the end of every month i.e for the month of April, the due date is 5th of May and so on but for the month of March it is 31st March.
Due Date for filing of service tax return for all the assesses are as follow: