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Union of India - Section
Section 6 in The Service Tax Credit Rules, 2002
6. Recovery of service tax credit.
- Where the service tax credit has been wrongly availed or utilized or service tax has not been paid by the input service provider for any reason, whatsoever, such credit along with interest shall be recoverable from the person availing such service tax credit and the provisions of section 73, 75, 76 and 78 of the Act shall apply mutatis mutandis for effecting such recoveries.Form(see sub-rule (4) of rule 5)Return under rule 5 of the Service Tax Credit Rules 2002(For the period from _________to___________)Input service| Sl No. | Date and no. of document on which credit is availed | Details of input service provider | Details of input service | |||
| ST regd. No. | Address | Description | Value | Credit taken | ||
| Opening balance | Credit taken | Credit utilised | Closing balance |
| Abbreviation- V : Vertical; H :Horizontal |
| Serial No. | Place/ Area to be illuminated | Minimum standards of illumination to beprovided (in lux) | |
| 1 | Work place of Heavy Machinery | 15 H, 25 V (so as to cover depth and heightthrough which the machine operates.) | |
| 2 | Drilling operations | ||
| (i) | Area where drilling rig works | 25 V (so as to illuminate full height of thedrilling rig) | |
| (ii) | Area where drill holes exists | 15 H | |
| 3 | Places where manual work is done | 15 H, 25 V | |
| 4 | Places where loading, unloading or transfer,loading of dumpers, trucks or train is carried on (including OBDump and Coal Stack Yard) | 15 H, 15 V | |
| 5 | Operators cabins of machines or mechanisms | 50 H at all places of operation | |
| 6 | Haul roads for Trucks and Dumpers | 10 H | |
| 7 | Rail haulage track in the pit | 10 H | |
| 8 | Roadways and footpaths from bench to bench | 10 H | |
| 9 | Permanent paths for use of persons employed etc. | 10 H | |
| 10 | In-pit Crusher/ Feeder Breaker | 40 H | |
| 11 | Hand Picking Points | 50 H | |
| 12 | Conveyers | ||
| (a) | Transfer points and drive/ tail end area | 40 H | |
| (b) | Along conveyor | 20 H | |
| 13 | Coal Handling Plant | ||
| (a) | Places of crushing, screening, segregation andloading/ unloading | 40 H | |
| (b) | Operation points | 50 H | |
| (c) | Other places (in general) | 20 H | |
| 14 | Pumping Station | 40 H | |
| 15 | (i) | Electrical Sub-station | 100 H, 50 V |
| (ii) | Other places of operation of electricalapparatus/ equipment | 20 H, 20 V | |
| 16 | First Aid station | 50 H | |
| 17 | Rest shelter | 30 H | |
| 18 | Workshop | 100 H, 50 V | |
| 19 | Parking Yard | 50 H | |
| 20 | General working areas as determined by theManager in writing | 10 H at the level of surface to be illuminated |