Service Tax — Compliance & Deadlines

Quick reference for filing, challans, payment schedules and practical guidance for service providers.

What is Service Tax?

Service tax applies to taxable services provided by service providers. This page summarises common compliance tasks — payments (GAR-7 / ITNS-281), returns, TDS/TCS obligations, and record-keeping.

Who should use this page?

  • Companies & LLPs providing taxable services
  • Consultants, freelancers and agencies
  • Tax teams tracking monthly challans & quarterly certificates

Quick note

If your business is registered under a different tax regime or GST, make sure you follow the correct law and forms for your period. The obligations below reflect classic service-tax flows (payment challans, return filing, TDS certificates).

Challans

Common payment instruments

  • GAR-7Monthly service tax payment (corporate)
  • ITNS-281Deposit of TDS/TCS
  • E-PaymentOnline netbanking challan
Returns & Certificates

What to file

  • Form 15G/15HDeclaration forms collection & submission
  • TDS CertificatesIssue 16A / quarterly certificates
  • Service ReturnsAs applicable for the period
Documentation

Must keep

  • Invoice copies & service contracts
  • Bank payment confirmations & challans
  • TDS/TCS statements and acknowledgements

Key Due Dates

Event Date Act Applicable Form Obligation
05/05/2014 Service Tax Challan No. GAR-7 Payment of Service Tax of Apr by Companies
06/05/2014 Service Tax Challan No. GAR-7 Payment of Service Tax for month ending April for corporate assessee (E-PAYMENT)
07/05/2014 Income Tax Form 15G / 15H / 27C Submit declaration forms received in Apr to IT Commissioner
07/05/2014 Income Tax ITNS-281 Payment of TDS/TCS deducted/collected in Apr

FAQ

Not necessarily — applicability depends on the nature of the service, exemptions, thresholds and the law in force for the period. Always verify the law for that tax year.

Use your authorised bank's online portal to create the challan (GAR-7 / ITNS-281) and pay. Save the payment acknowledgement and bank reference number for records.

Keep invoices, service contracts, challan payment proofs, bank statements, TDS certificates, and any correspondence with tax authorities for at least 6 years (or as required by law).

Resources

Official Notifications

Download acts, circulars and notifications from the revenue department.

Open notifications
Challan Download

Sample challan templates and instructions for net-banking payments.

Download GAR-7 template
TDS Guidelines

How to deduct and deposit TDS on payments to vendors/service providers.

TDS procedure