Useful for CA CS CMA ICWA November/December 2015

2. Records to be maintained
 Bill Book
 Receipt Book
 Register meant for recording ST
transactions
 Register meant for recording CENVAT –
availment and utilization
 Record of debit and credit notes issued
 Record for reimbursable expenses

3.  Serial Number
 Name ,address & Registration number of
Service Provider
 Name ,address & Registration number of
Service Receiver
 Amount of Service tax payable
 Address of Input service provider

4. Service tax returns

9. 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