service tax
PARMAR DHIREN
(Querist) 16 September 2010
This query is : Resolved
what is abatement and give details of abatemnet service and how to cluculate the service tax with example.
and
service tax return is compulsory submitt online. please give me advice
thanking
dhiren parmar
advocate
B.Chakrapani Warrier
(Expert) 18 September 2010
For details of abatement allowed to service providers pl see notification No.1/2006 dated 1/3/2006 in www.servicetax.gov.in.
Similarly, Notification No. 01/2010-ST dated 19.02.2010 makes it mandatory for assessees who have paid total Service Tax of rupees ten lakhs or more including the amount of tax paid by utilization of CENVAT credit in the preceding financial year to file the half-yearly return (ST-3), electronically under sub-rule (2) of Rule 7 of the Service Tax Rules, 1994 and deposit the service Tax liable to be paid, electronically, through internet banking under sub-rule (2) of Rule 6 of the Service Tax Rules, 1994.