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Service Tax-ProceduresAjay Babu Bandi
M.Com,FCMA,ACA
Records to be maintainedBill BookReceipt BookRegister meant for recording ST
transactionsRegister meant for recording
CENVAT –availment and utilization Record of debit and credit notes
issuedRecord for reimbursable expenses
Information in InvoiceSerial Number Name ,address & Registration
number of Service ProviderName ,address & Registration
number of Service ReceiverAmount of Service tax payable Address of Input service provider
Service tax returns
E-filing With effect from 01.10.2011, every
assessee irrespective of the amount of service tax paid , has to submit returns electronically every half-year