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FILL IN THE BLANKS

1. Commercial training or coaching means any training or coaching provided by a ______________.
2. India includes ­­­­­­­­­­­­­­­_________ which includes upto 12 nautical miles from land mass of India.
3. Service provider shall _____ avail the CENVAT credit of service tax paid on any input services used for providing the taxable service, for which exemption is availed of.
4. Registration becomes mandatory if the value of taxable services exceeds Rs. __________ during the financial year.
5. Form for filing half-yearly return is _______.
6. Penalty for not obtaining registration is Rs.______ per day for every day of default or Rs. _______ whichever is higher.
7. If the value is not ascertainable then __________________________ should be referred for arriving at the value of such services.
8. All taxable services to any person, by Reserve _______ of India are exempt from levy of service tax.
9. India also includes the _______________ extends upto 200 nautical miles inside the sea from base line.
10. Receipt of advance money is not a ________________.
11. Form G.A.R.7 is previously known as _______ Challan.
12. An assessee is allowed to revise return within ________ from the date of filing of the original return.
13. Taxable event in the case of import is the date of _____________.
14. CBEC has developed a website called _______________ for automation of Service tax and Central Excise procedures.
15. When the service tax liability is to be paid by the service receiver, it is called _______________.
16. Import means services provided in India from a country __________ India.
17. Services provided to or by Special Economic Zones are _____________.
18. Due date for filing return for the period April-September is ___________.
19. Service tax is payable only on basis _________.
20. If the taxable turnover during the current year 2009-10 exceeds Rs. _________ then there is no exemption limit in the year 2010-11.
21. Service tax liability is dependent upon the type of the _________ who provides the taxable service.
22. CBEC has developed a new software application called _____________________.
23. In the case of Individuals the due date for payment of service tax for the II quarter is ________________.
24. Service Tax is not applicable in the state of ________________.
25. E-filing has been made compulsory where anassessee has paid a total service tax of Rs. _____________ including the amount paid by utilisation of CENVAT credit, in the preceding financial year.
26. Half yearly return has to be filed by using Form _______. The number of copies should be in __________.
27. The effective rate of service tax including Education Cess is_______.
28. Service Tax Registration number is also known as __________.
29. The expenditure or costs incurred by the service provider as a __________ of the recipient of service shall be excluded from the value of the taxable service.
30. The penalty will be reduced to______, if tax, interest and penalty are paid within 30 days from the date of receipt of order of Central Excise Officer.
31. Superintendent of Central Excise will grant a certificate of registration in Form ST-2 within __________ of the date of receipt of the application.
32. Out of pocket expenses incurred are __________ in the value of taxable service.
33. Service Tax Code contains________, which is PAN based number.
34. The amount of service tax is based on the _______ of services rendered.
35. Service provider can avail __________ in case of construction contract, subject to certain conditions.
36. Last date for the payment of service tax for the month of March is __________.
37. Service Tax was first imposed on ______ services.
38. Rs. ________ is the limit of turnover till which the service tax liability is exempted.
39. The time limit for filing revised return is ______ days from the date of _____________.
40. Exemption for small service providers would not apply in cases where the service tax is paid by persons specified under _________.
41. All the taxable services provided by any person to the ____________ or an International Organization are exempt from levy of service tax.
42. In the case of companies the service tax for the month of July is payable on or before __________.
43. The Due date of payment of service tax for the month is ______ of the succeeding month.
44. Person liable to pay service tax has to register with the ____________ of Central excise.
45. CENVAT will not be allowed if the service tax is not shown ____________ in the invoice even if service tax is actually paid.
46. Section 76 deals with _________ for failure to pay Service Tax.
47. Application for registration under Service tax is given in Form ________.
48. Service Tax provisions are not applicable in _____________.
49. To arrive at the value of the service, an amount can be deducted which is known as ____________.
50. Service Tax is not applicable on __________ of services.
51. Provisions of Service Tax are mentioned in ____________.
52. ___________ Services provided by Central or State Government are exempt from service tax.
53. A small service provider gets the benefit of threshold limit of Rs _________.
54. If the taxable services exceed Rs. __________ but are less than Rs. ________ then the service provider will have to register with the Superintendent of Central Excise under the Service Tax provisions.
55. E-payment of service tax can be made by ______ of the following month or following quarter as the case may be.
56. All records and documents concerning any taxable service, CENVAT transactions, etc. must be preserved for a minimum period of ________ immediately after the financial year to which such records pertain.
57. ___________ List contains the matters in respect of which both the Central and the State Governments have power to make laws.
58. Application for Registration can be made in Form _______.
59. Service Tax is charged on _______________.
60. Service Tax is a destination based ___________.
61. The Service tax provider is required to issue (within 14 days of completion of service) an ___________ signed by him or a person authorized by him.
62. Under Service Tax (Determination of Value) Rules, 2006, Act means ______________.

Answers

1. commercial training or coaching center.
2. territorial waters
3. not
4. 9,00,000
5. ST-3
6. 200, 5,000
7. Service Tax (Determination of Value) Rules, 2006
8. Bank
9. exclusive Economic Zone
10. taxable event.
11. TR6
12. 90 days
13. Actual Import.
14. www.aces.gov.in
15. Reverse Charge.
16. outside
17. Non exempted services.
18. 25th October.
19. receipt
20. 10,00,000
21. person
22. Automation of Central Excise and Service Tax.
23. 5th October.
24. Jammu & Kashmir.
25. 10 Lacs or more
26. ST-3, triplicate.
27. 10.3%.
28. Service Tax Code.
29. Pure Agent
30. 25%,
31. 7 days
32. includible
33. 15 digits
34. value
35. 67% abatement
36. 31st March.
37. 3
38. 10,00,000
39. 90, filing the original return.
40. section 68(2).
41. United Nations
42. 5th August.
43. 5th
44. Superintendent
45. separately
46. Penalty
47. ST-1.
48. Jammu and Kashmir.
49. Abatement.
50. export
51. Finance Act, 1994.
52. Statutory
53. 10 lakhs.
54. 9,00,000, 10,00,000
55. 6th  
56. 5 years
57. Concurrent
58. ST-1.
59. value of Taxable services.
60. consumption tax
61. Invoice
62. Finance Act, 1994.

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