Step-by-Step Process for Filing Service Tax Return
Step 1: Review Applicability & Period
- Identify the applicable half-year (April–September / October–March)
- Confirm pending or revised filing requirement
Step 2: Compile Service & Invoice Details
- Collect invoices issued during the period
- Segregate taxable, exempt, and non-taxable services
- Verify service tax rate applicable for that period
Step 3: Calculate Service Tax Liability
- Compute service tax payable
- Adjust exemptions and abatements
- Set off eligible CENVAT credit (if applicable)
Step 4: Make Service Tax Payment
- Generate challan using GAR-7
- Pay tax through authorized banks (net banking)
- Preserve challan receipt
Step 5: Prepare ST-3 Return
- Enter service details, tax payable, and payments
- Validate figures carefully to avoid mismatches
Step 6: File ST-3 Return Online
- Login to the ACES/CBIC portal
- Upload ST-3 return
- Submit and generate acknowledgment
Step 7: Download Acknowledgment
- Download return filing acknowledgment
- Maintain records for future reference or audit
Due Date for Service Tax Return (Earlier Regime)
- April–September: Due by 25 October
- October–March: Due by 25 April
Late filing may attract penalties unless waived under specific relief schemes.
Penalty for Late or Non-Filing of Service Tax Return
- Late fees for delayed filing
- Interest on unpaid tax
- Penalty under Finance Act, 1994
- Department notices and assessments
Professional handling helps minimize litigation risk.
Benefits of Filing Service Tax Returns with SavingMantra
- ✔ Expert handling of legacy tax matters
- ✔ Accurate tax computation
- ✔ Notice & assessment support
- ✔ Revised & backlog return filing
- ✔ Documentation & compliance assistance
Why Choose SavingMantra?
SavingMantra provides trusted tax and compliance solutions with a focus on accuracy and peace of mind. Our experienced professionals ensure that your Service Tax obligations are closed properly, helping you avoid future disputes.
Frequently Asked Questions (FAQs)
Is Service Tax still applicable after GST?
No, Service Tax is not applicable post-GST. However, compliance for pre-GST periods is still mandatory.
Can pending Service Tax returns be filed now?
Yes, pending or revised returns can be filed with proper documentation and professional assistance.
What if I received a Service Tax notice?
You should respond promptly. SavingMantra can assist with filing returns, replies, and representations.
Can Service Tax registration be closed without filing returns?
No. All pending returns and dues must be cleared before closure.
Conclusion
Even after GST, Service Tax filing remains important for legacy compliance. Proper filing protects businesses from penalties, notices, and future litigation. With SavingMantra, you get reliable support for Service Tax return filing, revisions, and departmental compliance.