As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. Such a business would need to collect service tax on hitting Rs. 1. The system will check for availability of the chosen User ID and then generate a password and send it by e-mail, mentioned by the assessee in the Form. Also, as said by Sri Kasturi Sir you need to scrutinize the points suggested in his reply. Extended period cannot be invoked. [ Please Refer : Section 77, Finance Act 1994. (para 6), Service Tax: Security Agency Service -  Waiver of Penalty Under Section 80: Section 80 lays down that notwithstanding anything contained in Section 76, 77 or 78, penalty shall not be imposable for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for such failure. They must start collecting service tax on touching Rs. 2. It can be started before, during or … Stay: Penalty : Central Registration obtained at Delhi, Banglore authority had no jurisdiction to confirm. Presently from 1 June 2016, service tax rate has been increased to consolidated rate @15% of value of services provided or to be provided with the krishi kalyan cess. The Principal, Responsible Official and each employee assigned to use e-Services products must register individually to create and have access to a secure mailbox. The Goods and Services Tax Act states quite clearly that the registration will not be canceled from the applicant without providing any kind of opportunity of being heard. Material: Online Service. (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. 10/2008 dated 01-03-2008 ], Documents Required for Service Tax Registration, Following are the list of documents which are required to be submitted to the department after online application for Service Registration with acees.gov.in, (ii)        Address proof of the business premises, (iii)       PAN of the Directors/Partners/Authorised Persons, (iv)       Proof of the residence of the Directors/Partners/Authorised Persons. The registration number will be same as the current 15-digit format with minor change such as: 13-15 - Systems generated alphanumeric serial number, 5-10 Systems generated alpha numeric number, 13-15 Systems generated alphanumeric serial number, Generally, service providers are liable to pay the service tax but, apart from that some specified persons are also liable to pay service tax even if they are not providing service. Service Tax Procedures 1. ], Any person, who is required to take registration, he fails to register in accordance with the Section 69. shall be liable to a penalty which may extend to ten thousand rupees. In respect of credit denied on other grounds, the impugned order is upheld. How to apply for Service Tax Registration. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. The current rate is 12.36% on gross value of the service. For e.g. 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 Therefore, Commissioner (Appeals) has correctly held that this is not a case of failure to make payment but only an adoption of an incorrect method for payment, and therefore, the provisions of Section 75 are not attracted against the assessees. 4. Provided below is the list of documents required for various kinds of organisations. When an assessee is providing more than one taxable services he may make single application. The service provider collects the tax and pays the same to the government. (C) in relation to service provided or agreed to be provided by way of sponsorship to anybody corporate or partnership firm located in the taxable territory, the recipient of such service; (D) in relation to service provided or agreed to be provided by,-. Landmark Service Tax Judgments: Service Tax Registration, If service provider commences business from 15, Generally, service providers are liable to pay the service tax but, apart from that some specified persons are also liable to pay service tax even if they are not providing service. All entities that are liable to pay service tax must register themselves when their revenues hit Rs. (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. The only ground on the basis of which the credit has been denied is that the registration number was not available and this has been explained subsequently. <>/Metadata 2238 0 R/ViewerPreferences 2239 0 R>> Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. 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. Services with a different login. 66 of the … For security reasons, the password should be changed immediately. PTRC stands for Professional Tax Registration Certificate, and PTEC stands for Professional Tax Enrollment Certificate. Maintenance or Repair Service: The appellant had taken registration for the said services and had started paying duty thereafter. (para 8,13), Service Tax: Security Agency Service: Penalty under Section 78: Non-submission of the return was the result and concomitant of non-registration for which penalty has already been imposed under Section 77 of the Act. Following the same stay granted in this case also. (vi)       Power of Attorney would be required in respect of authorized person(s). New Registration Temporary Reference Number (TRN) I am a Select Taxpayer Tax Deductor Tax Collector (e-Commerce) GST Practitioner Non Resident Taxable Person United Nation Body Consulate or Embassy of Foreign Country Other Notified Person Non-Resident Online Services … [ Please Refer : Rule 4(5) of Service Tax Rules, 1994. When to pay Service tax. Service Tax Registration in India requires various documents from various different class of entities depending on the constitution of the entity i.e. (Para 2). The registration process is a one-time automated process where the user selects a username, password and PIN that will be needed to log onto e-Services. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. 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. The registration process is a one-time automated process where the user selects a username, password and PIN that will be needed to log onto e-Services. It is simple online software which is easy to control and allows various dealers, service facilitators as well as manufacturers in getting registered according to the Central Excise as well as online service tax. From 1st July, 2017 GST has replaced most of Centre and State imposed indirect taxes like VAT, Service Tax , Excise etc. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. Since the appellants in this case have exported their entire output service, they were not required to pay the service tax and to take registration compulsorily. Registration is identification of an assessee. %PDF-1.7 It is only if, on the basis of material on record, it is established that in addition to the Certificate of Registration, the principal business of the petitioner, during the relevant period, was receipt of deposits or lending of money, that it would come within the definition of a "non-banking financial company", rendering it liable for payment of service tax. 7 (Kar.)]. You must use the online service if any of the information about the trust you gave at registration changes and the trust is liable to tax. 9 Lakhs shall make an application to the jurisdictional Superintendent of Central Excise in form ST – 1 for registration within a period of 30 days of exceedingthe aggregate value of taxable service of Rs. stream 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. Since the appellants in this case have exported their entire output service, they were not required to pay the service tax and to take registration compulsorily. Stay: Management Consultant Service: Mere facts of non-registration by itself will not be a ground to come to a conclusion that there was suppression of facts.Waiver granted. The aces system e-mails the ST-2 to the registered e-mail address of the assessee. The period involved is 16-7-01 to 30-9-03, whereas the SCN has been issued on 23-1-04. You get a login for HM Revenue and Customs (HMRC) online services when you register for tax online.You register when you tell HMRC that you:. The Principal, Responsible Official and each employee assigned to use e-Services products must register individually to create and have access to a secure mailbox. directly to the Assistant Commissioner of Central Excise  (Para 4,11), Service Tax: Security Agency Service: Penalty under Section 77: Imposition of penalty under Sections 77 and 78 is different from the one under Section 76. For information on hours of service, go to Hours of Service. Why registration under service tax is necessary? Through service tax, our Government keeps a close watch on the income level of an individual and those are paying their tax … ���;h�2������Mz���6�Ñ�S. 1.1 As on 1 st May, 2011, 119 services are taxable services in India. 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. Further, Central Government may also notify such other person or class of persons who will be required to obtain registration Targeting Tax Crime Tax Rates Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here. (I) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (II) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (III) any co-operative society established by or under any law; (IV) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (V) any body corporate established, by or under any law; or. Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. If you already have received a Connecticut Tax Registration Number and are ready to file your return or if you wish to register for additional taxes (most taxes can be added through the online application), log into the Taxpayer Service Center (TSC-BUS). How to apply for Service Tax Registration. Service tax registration is needed when your turnover is cross 9 lac rupees but in the case of sole proprietorship firm most of the people apply service tax registration certificate in the starting. along with the prescribed documents. 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. We cannot hold that the department was not aware of the nature of activity undertaken by the appellants when it was issued a registration certificate in August 2002. The advertisement must specify details of the tax, the reason for the tax and amount of revenue estimated to be derived from the tax. … Service Tax. Service Tax: Interest liability under Section 75 of the Finance Act, 1994: Scope: As per Section 75 of the Finance Act, 1994, every person, liable to pay tax who fails to credit the tax or any part thereof to the account of the Central Government within the prescribed period, shall pay simple interest at a rate not less than 10% and not in excess of 36% p.a. Updating trust details. The ratio of the decision of the Tribunal in the case of Stadmed Pvt Ltd., CEO 1987 CESTAT 25 and Gujarat Heavy Chemicals Ltd., CEO 2005 CESTAT 66  though being delivered in respect of cenvat/modvat credit on the central excise duty is squarely applies to the case in hand. Business Registration Online (BRO) is available 21 hours a day. 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. 82/3/2005 ST dated 21-10-2005. ��&���2K�j�[��W���v�����8��@�@9�̾aO�*j�3��//J�,�d6 �H8g��+ʗ\i�t"3K�>cr�~�Yu��(ԉ�l����ZUo�U��2�G:|���G=�՜��K�q���#�]D�g���{Z��y�e�������3LK�U�h,� B�`�Ó��e�*���$-��]�q�.����Y��0 .��J� �l����KR�vh����q5Txw�5̧0��-9I%1���)a�0���������лz T؉�pv`DSB�/hni��n���J�R/gR��ٸ�|�39��4r�a��n�j�֜��n���;� (Para 2). 10 lac in previous year. Surrender or Cancellation of Registration Certificate : Any person, who is required to take registration, he fails to register in accordance with the Section 69. shall be liable to a penalty which may extend to ten thousand rupees. It is charged on all services except the services in the negative list of services. After the approval for issuance of a Registration Certificate is given by the competent authority, a message to this effect is sent to the assessees electronically. If the services being rendered by them were already covered by the above services, there was no justification on the part of Revenue to accept their registration under the category of maintenance and repair of services. DO NOT complete another registration application. Service tax registration is an indirect tax wherein the service provider pays the tax and recovers the same from the recipient of the taxable service. However, in the absence of PAN, a temporary Service Tax registration number would be issued for assesses who are not having PAN at the time of filing the application (ST-1) for Service Tax registration till such time they obtain PAN. The user needs to logon to the system, through internet at http://www.aces.qov.in. B.S.N.L., could be a bona fide belief. Section 64 of the Finance Act, 1994, extends the levy of service tax to the whole of India, except the State of Jammu & Kashmir. 1,00,000/- then subsequently in appeal made the Service Tax determined by the Commissioner (Appeals) was Rs. 3. the reason is they have to open a current bank account but banks need at least one legal certification on their firm. Assessee needs to amend his ST-2 certificate online. [ Please Refer : Rule 4(3A), Service Tax Rules, 1994. 94 is Rs. Check GST return, pay good and service tax, GST filing and takes the help of GST registration … 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. Form TR1Tax registration for resident individuals, partnerships, trusts or unincorporated bodies registering for tax in Ireland ; Form TR2Tax registration for resident companies registering for tax in Ireland ; Form TR1 (FT)Tax registration for non-resident individuals, partnerships, trusts or bodies registering for tax in Ireland ]. Sales and Service Tax (SST) in Malaysia. Revenue has not raised any objection to the said registration of the appellant and payment of duty by them under the category of maintenance and repair services. Service Tax Rate in the year 2016 ? Filing of the Return as well as online service tax registration has now been possible after the beginning of the A.C.E.S. 2. Service tax is paid quarterly or monthly based on your business registration. 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. 100/- only and not Rs. 50,000/- each for the periods in question totalling Rs. However, in case of request for centralized registration, the Commissioner of Service Tax approves the registration. The genesis of the introduction of GST in the country was laid down in the historic Budget Speech of 28th February 2006, wherein the then Finance Minister laid down 1st April, 2010 as the date for the introduction of GST in the country. Such specific persons who are required to pay tax :  [Please Refer : Rule 2(1)(d) of the Service Tax Rules 1994.]. 9 lakh, just as is the case for businesses in any other part of India. ST-2 within 7 days from the date of receipt of application. The assessee can view and take a print-out of this. ], The Superintendent of CDL practice test Central Excise after verification of application of registration shall grant a Certificate of Registration in form no. Service Tax is a tax that is levied by Central Government of India on a service provider who extends his services in any form of business such as software development, restaurant food service, consulting, car repair etc. Every person liable to pay the service tax shall within 30 days from the date on which a service becomes taxable, or from the date of commencement of business for providing taxable service, apply for registration  in form ST - 1. Service Tax Registration. %���� 6. Who should Pay Service Tax [ Please Refer : Section 69(1) ]. 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. 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