Section 11B

Section 11C

Section 11D

Section 11E

One year from the date of payment of service tax

Two years from the date of payment of service tax

Three years from the date of payment of service tax

Four years from the date of payment of service tax

The service tax must have been paid on services exported out of India or used for providing output services.

The refund claim must be filed within one year from the date of payment of service tax.

The refund claim must be accompanied by proof of payment of service tax.

The refund claim must be accompanied by a certificate from a Chartered Accountant.

6%

9%

12%

15%

Excess payment of service tax

Short payment of service tax

Erroneous payment of service tax

Refund of service tax

One year from the date of payment of service tax

Two years from the date of payment of service tax

Three years from the date of payment of service tax

Four years from the date of payment of service tax

The service tax must have been paid in excess, short, or erroneously.

The application for adjustment must be filed within three years from the date of payment of service tax.

The application for adjustment must be accompanied by proof of payment of service tax.

The application for adjustment must be accompanied by a certificate from a Chartered Accountant.

6%

9%

12%

15%

Penalty

Interest

Imprisonment

Refund

100% of the service tax payable

200% of the service tax payable

300% of the service tax payable

400% of the service tax payable

Cash

Cheque

Demand Draft

Credit Card

15th of the month following the month in which the service tax liability arises

20th of the month following the month in which the service tax liability arises

25th of the month following the month in which the service tax liability arises

30th of the month following the month in which the service tax liability arises

ST-3

ST-4

ST-5

ST-6

Rs. 100 per day

Rs. 200 per day

Rs. 300 per day

Rs. 400 per day

Statutory Audit

Special Audit

Risk-Based Audit

Voluntary Audit