After filling all the details, under the assessee code as mentioned in point no.2, if the service tax registration is there with the associated PAN, then the details will come up and that assessee code is actually your Service Tax number. Rule 4(2) of Service Tax Rules, 1994. shall be granted by Commissioner of Central Excise in whose jurisdiction such premises or offices located which has centralised billing or accounting system. The decision of the Tribunal in Konkan Marine Agencies case has been upheld by the Hon'ble High Court of Karnataka in its judgment in the case of Commissioner of Central Excise, Mangalore Vs. Konkan Marine Agencies [2009 (13) S.T.R. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. 18. Applications for service tax registration shall be made online via MySST portal at www.mysst.customs.gov.my. The assessee is required to submit certain documents along with a signed copy of the registration application to the department for verification. Section 351(f)(2) of Act 1 of Special Session 2006 requires municipalities to notify the Department of changes in tax rates by or before December 1 for taxes that are effective the following January 1. [ Please Refer : Section 77, Finance Act 1994. The appellants got registered under 'port service' with effect from 18.8.2003. x���[o�6�� �;�G��^E�( [ Please Refer : Section 69(1) ]. Filing of the Return as well as online service tax registration has now been possible after the beginning of the A.C.E.S. When an assessee is providing more than one taxable services he may make single application. Service Tax is a tax imposed by Government of India on services provided in India. From 1st July, 2017 GST has replaced most of Centre and State imposed indirect taxes like VAT, Service Tax , Excise etc. 11. Stay: Penalty : Central Registration obtained at Delhi, Banglore authority had no jurisdiction to confirm. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. Lodge your Grievance using self-service Help Desk Portal B.S.N.L., could be a bona fide belief. Registration Requirement: § Every person liable for paying the service tax shall make an application to the concerned Superintendent of Central Excise in Form ST-1 for registration within a period of thirty days from the date on which the service tax under Sec. The appeal is allowed by way of remand. <>/Metadata 2238 0 R/ViewerPreferences 2239 0 R>> Get contact details and address of Service Tax Registration firms and companies Service Tax: Refund of service tax paid on input service used for providing export of output service: Registration: It is clear that only a person who is liable for paying the service tax is required to apply for registration. New Assessee Service Tax Registration Process. Registration kiosks are provided at the SST Division in all RMCD offices Check GST return, pay good and service tax, GST filing and takes the help of GST registration … Get your business new GST registration online from the GST official registration website. Limitation: The period involved is 16-7-01 to 30-9-03, whereas the SCN has been issued on 23-1-04. We also find that the lower authorities have not given a reliable finding of fraud, suppression of facts, willful misstatement or contravention of any provisions of the Act with intent to evade payment of duty on the part of the appellants to justify invocation of larger period. 10/2008 dated 01-03-2008, Circular No. (para 4), In Konkan Marine Agencies (supra) case, the Tribunal held that stevedoring works carried out on the basis of a licence issued by a port cannot be interpreted as rendering of any service on behalf of the port and the licence issued is only a permission to undertake such services within the port premises. 94 is Rs. (A) in relation to service provided or agreed to be provided by an insurance agent to any person carrying on the insurance business, the recipient of the service; (B) in relation to service provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,—. When you register, you need to specifically mention the type of service … Services Tax Registration, Get suppliers, exporters, manufacturers and buyers of Services Tax Registration in India and overseas. The issue involved is bona fide interpretation of provisions of law. Service Tax Registration. 50,000/- each for the periods in question totalling Rs. 9 Lakhs. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. Every registered assessee who ceases to provide taxable service for which he is registered shall immediately surrender his registration certificate to the Superintendent of Central Excise. Section 64 of the Finance Act, 1994, extends the levy of service tax to the whole of India, except the State of Jammu & Kashmir. Service tax has to be paid to the central government by anyone who is a service provider, service receiver, or any liable entity. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. (vi)       Power of Attorney would be required in respect of authorized person(s). Whether GST registration and Service Tax registration required? 94, but they have no such discretion for not imposing penalty for failure to apply for registration. Before the 1st June 2016 Only Service Tax@14% with the Swachh bharat cess is applicable but now its include also krishi kalyan cess from the Budget 2016. 82/3/2005 ST dated 21-10-2005. The clause “suppression of facts” can be applied where return is filed or some statement or declaration (which the person is required to submit) concealing material facts having bearing on the tax liability of the person. stream ], When a person, liable for paying service tax is providing or receiving taxable services from more than one premises or offices, making such person liable for paying service tax, and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located. Appeals are disposed off, as indicated above. In such a circumstance, the appellants cannot be denied the refund of tax paid on input service on the ground of not taking a registration earlier, if the refund is otherwise admissible. if its Proprietorship, Partnership or a company. (para 9), Service Tax: Security Agency Service: Penalty under Section 76: Penalty, no doubt, can be quantified and imposed in that manner in terms of Section 76 of the Act, but it does not mean that penalty must necessarily be worked out at the rate and in the manner provided in Section 76. A taxable service provider is required to get registered with his regional Service Tax Authority. SERVICE TAX REGISTRATION . want a personal tax … 1c$>"�׺����j:C�g���^d%��2��A�ά�":$1�� B���̊���!ڹ,�dV�}$�bҞN�Y��(˼9�$�:(���oI�gI8&E�L~��(X�Pt���G�ll^���2�����Cv,���׾{]=������\��pG�!Df�N New Service Tax Registration Documentation The advertisement must specify details of the tax, the reason for the tax and amount of revenue estimated to be derived from the tax. In such a circumstance, the appellants cannot be denied the refund of tax paid on input service on the ground of not taking a registration earlier, if the refund is otherwise admissible. Service Tax: Advertisement services: Availed Cenvat credit during the period 1.4.2005 to 31.5.2005 on the documents which are not addressed to the appellants: Admissibility: There is no dispute that the appellants' office at Manipal is the centralized billing and accounting systems office and if that be so, registration taken by the, appellant is in accordance with the rules. Get contact details, email, phone and address of companies manufacturing and supplying Services Tax Registration along with details of Services Tax Registration importers and buyers. In the instant case, penalty under Section 77 has been imposed on the appellant for its failure to obtain registration. The current rate is 12.36% on gross value of the service. 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service tax registration

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