Applicant designation must be shown clearly either he is a Director, Chairman or others with authority. When all the particulars needed in the JKED No. 1 form has been completed, a service tax licence will be issued to the applicant. When the whole or any part of the payment for any taxable service provided is not received within a period of twelve calendar months from the date of issued of the invoice for the taxable service provided, service tax shall be due on the day following that period of twelve months. Any tax which falls due during any taxable period shall be payable to the Director General within twenty-eight days from the expiration of that taxable period. A period of two calender months during which the taxable person provided taxable service, is known as the taxable period.
Nil return has to be submitted if there is no payment for a particular taxable period.
The taxable person who provides taxable service pays the service tax to the Customs Department. This person, will issued an invoice to the customer of such taxable service, he will state on the invoice, separately, the amount of service tax payable. The person, therefore, recovers the tax payable from the customer.