service tax registration

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. Service Tax: Port Service: Limitation: The appellants got registered under 'port service' with effect from 18.8.2003. (VI) any partnership firm whether registered or not under any law including association of persons; any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage : Provided that when such person is located in a non-taxable territory, the provider of such service shall be liable to pay service tax. 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. What are the documents required? The input service distributor shall make an application to Jurisdictional Superintendent within 30 days from 16-06-2005 or commencement of business whichever is earlier in form ST – 1. 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. 3. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. 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. The Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government, Commercial driver's license thereupon cancel the registration certificate. if its Proprietorship, Partnership or a company. The issue involved is bona fide interpretation of provisions of law. ]. New Assessee Service Tax Registration Process. Provided below is the list of documents required for various kinds of organisations. Service Tax registration is done online and the procedure is simple. 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. Every person liable to pay service tax is required to register himself by making an application to the Superintendent of Central Excise [Section 69(1)]. The appeal is allowed by way of remand. Service Tax. [ Please Refer : Section 77, Finance Act 1994. Partnership deed, Memorandum of Association, Trust Deed etc. [ Please Refer : Rule 4(2), Service Tax Rules, 1994. Under Section 76 of the Finance Act, 1994, the minimum penalty prescribed under the said Section 76 of F.A. They must start collecting service tax on touching Rs. that when such person is located in a non-taxable territory, the provider of such service shall be liable to pay service tax. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. The aces system e-mails the ST-2 to the registered e-mail address of the assessee. Business Auxiliary Service: Credit denied since the duty paying documents did not contain the address mentioned in the registration certificate: The duty paying documents were in the name of the appellant, only objection of revenue is that the address mentioned in the Invoices is not registered with the Revenue Authorities. 1. 94, but they have no such discretion for not imposing penalty for failure to apply for registration. Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. Is such registration of Service Tax stopped? As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. How to apply for Service Tax Registration. Sales Tax (Amendment) Act 2020 : More> 05/01/2021: Service Tax (Amendment) Act 2020 : More> 05/01/2021: Sales Tax & Service Tax (Amendment)(No.2) Regulations 2020 : More> 05/01/2021: Sales Tax (Person Exempted From Payment Of Tax) (Amendment) (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. Service Tax Registration in India requires various documents from various different class of entities depending on the constitution of the entity i.e. the reason is they have to open a current bank account but banks need at least one legal certification on their firm. 3 0 obj For e.g. Such specific persons who are required to pay tax :  [Please Refer : Rule 2(1)(d) of the Service Tax Rules 1994.]. 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. There are no positive allegation of suppression or any mis-statement on the part of appellant with an intention to evade the duty. The current rate is 12.36% on gross value of the service. If a person is discharging service tax liability from his registered premises, the benefit of cenvat credit on the service tax paid by the service providers cannot be denied to the appellant, only on the ground that the said invoices are in the name of branch offices. When you register, you need to specifically mention the type of service … endobj In the facts and circumstances, the belief of the appellant that it was liable to pay Service Tax only on receipt of the amount from the recipient which is M/s. [ Please Refer : Rule 4(3A), Service Tax Rules, 1994. The branch offices are not registered with the service tax authorities and they are not discharging the service tax liability, as the appellant is discharging service tax liability on the services provided by branches. 100/- per day of delay. 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. Suffice to state that the petitioner cannot be held to be a "non-banking financial company" solely on the basis of the certificate of registration issued by the Reserve Bank of India. ], 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. 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. New Assessee Service Tax Registration Process, 1. The period involved is 16-7-01 to 30-9-03, whereas the SCN has been issued on 23-1-04. Identification is necessary to deposit service tax, file returns and undertake various processes ordained by law relating to service tax. 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. SERVICE TAX REGISTRATION . Many service providers (freelancers included) neglect to do so, ending up in … (para 4). ST-2 within 7 days from the date of receipt of application. After physically submitting all the documents required for service tax you will receive an mail Service tax registration certificate (ST-2) issued to you from acesadmin@icegate.gov.in or You can also check the login in your accounts at aces.gov.in.. IV) How much time needed to take the Service Tax Registration Certificate (ST-2) – Levy of service tax. 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. 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. 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. 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. Check GST return, pay good and service tax, GST filing and takes the help of GST registration … Service Tax Rate in the year 2016 ? 7 (Kar.)]. 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 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 service tax registration is an essential and highly significant registration connected with taxation, to providers of all taxable services in the whole country. Applications for service tax registration shall be made online via MySST portal at www.mysst.customs.gov.my. (para 6). … Penalty: Failure of registration may attract a penalty under Sec. Fills in and submits the form “Registration with ACES”, by furnishing a self-chosen user ID and e-mail ID. ], Registration in above mentioned scenario i.e. 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). 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. 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. 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. 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. 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. “Person” includes an individual, company, partnership, limited partnership, Goods And Services Tax. 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 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. 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. The service provider collects the tax and pays the same to the government. 2. Stay: Penalty : Central Registration obtained at Delhi, Banglore authority had no jurisdiction to confirm. 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 Registration - Free download as PDF File (.pdf), Text File (.txt) or read online for free. 9 lakh, just as is the case for businesses in any other part of India. 1,50,000/-, in further appeal Appellate Tribunal determined tax liability of Rs. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. Also, as said by Sri Kasturi Sir you need to scrutinize the points suggested in his reply. Service tax is a tax imposed by government of India on services provided in India. ]. The issue involved is bona fide interpretation of provisions of law. 7. The adjudicating authorities have discretion not to impose any penalty for delay in paying service tax and for delay in furnishing return in terms of Section 80 of F.A. Maintenance or Repair Service: The appellant had taken registration for the said services and had started paying duty thereafter. endobj Similar matter earlier stay has been granted. (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. This service tax is now a prominent form of the indirect taxes, and is charged from the recipients of some specified types of services, by the service-providing companies or firms. In my view, criteria for registration under Service tax need to be separately determined and should not be linked with Central Excise. 12. Appeals are disposed off, as indicated above. (para 4), Service Tax- Port Services: 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. For information about which services can be registered using BRO, go to Business Registration Online – What you can do. along with the prescribed documents. ], Registration No. 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 0 obj 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. Penalty : Under Section 76 of the Finance Act, 1994, the minimum penalty prescribed under the said Section 76 of F.A. The assessee paid service tax by way of debit in CENVAT credit amount and later on made good the error by making payment in cash. The registration form can be found online and the registration process too can be done online in a simple manner. A person liable to pay service tax should file an application for registration within thirty days from the date on which the service tax on particular taxable service comes into effect or within thirty days from the commencement of his activity. A taxable service provider is required to get registered with his regional Service Tax Authority. Material: Online Service. For information on hours of service, go to Hours of Service. 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. 1040 and Schedules 1-3 Individual Tax Return Other 1040 Schedules Information About the Other Schedules Filed With Form 1040 Form 2290 Heavy Highway Vehicle Use Tax Return Service Tax: Port Services: Registration under the category of "Cargo Handling Services" and "Custom House Agent" services - Issue in these cases is squarely covered by the decision of this Bench in the case of Konkan Marine Agencies Vs. CCE, Mangalore STO 2007 CESTAT 168 Waiver of pre -deposit of the entire dues demanded in the impugned orders. Sales and Service Tax (SST) in Malaysia. The appellants got registered under 'port service' with effect from 18.8.2003. (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. Thus application of registration should be filed before 15th August. Manufacturers / Services Provider who are GST Registered Persons which have been identified and fulfilled the required criteria will be registered automatically under the SST Registration as Registered Manufacturer under Sales Tax / Registered Services Provider under Service Tax. 66 of the … However, he has to mention all the services being provided by him in the application for registration.Such assessee will be granted single registration. 50,000/- each for the periods in question totalling Rs. 9 lakh in a financial year. 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. (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 595.32 841.92] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Service Tax Registration for J&K Businesses. 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. ACES also provides assistance of “Know your location code” for choosing correct jurisdictional office. 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 respect of credit denied on other grounds, the impugned order is upheld. However this provision shall not have any effect on registration granted before 2, When a person liable for paying service tax is providing or receiving one or more than one taxable services from different premises, but he is, The Superintendent of CDL practice test Central Excise after verification of application of registration shall grant a Certificate of Registration in form no. Lodge your Grievance using self-service Help Desk Portal 1.1 As on 1 st May, 2011, 119 services are taxable services in India. New Service Tax Registration Documentation 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. Service tax has to be paid to the central government by anyone who is a service provider, service receiver, or any liable entity. (b) services specified sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994. to any business entity located in the taxable territory, the recipient of such service; (EE) in relation to service provided or agreed to be provided by a director of a company to the said company, the recipient of such service; (F) in relation to services provided or agreed to be provided by way of :-, (a) renting of a motor vehicle designed to carry passengers, to any person who is not engaged in a similar business; or, (b) supply of manpower for any purpose [or security services]; or, (c) service portion in execution of a works contract -, by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as a body corporate, located in the taxable territory, both the service provider and the service recipient to the extent notified under sub-section (2) of section 68 of the Act, for each respectively. 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. User ID, once chosen is final and cannot be changed by the assessee in future. Lorem Ipsum is simply dummy text of the printing and typesetting industry. Read about company. ���;h�2������Mz���6�Ñ�S. Get contact details and address of Service Tax Registration firms and companies 18. So it is in the interest of the assessee to surrender the certificate if he ceases to provide taxable service. The move of scrapping the 6% GST has paved the way for the re-introduction of SST 2.0, which will come into effect in 1 September 2018. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. want a personal tax … Service Mode: Online. ]. 100/- only and not Rs. 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. 1,00,000/- then subsequently in appeal made the Service Tax determined by the Commissioner (Appeals) was Rs. It should be kept in mind that under Section 80, where the person/assessee succeeds in proving reasonable cause for failure to pay tax, penalty may be waived altogether.In the facts and circumstances, I am of the view that penalty of Rs. The said category having been created w.e.f. Service Tax Procedures 1. Any person providing taxable service to any person shall pay service tax at the rate specified in Sec.66 (currently 12.36%) x���[o�6�� �;�G��^E�( The user then have to re-log-in and proceeds with the registration with Service Tax, by filling-in the appropriate Form ST-1 by clicking the “Reg” link in the Menu bar that appears on the top of the screen. 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. <> Hence, the impugned orders passed by the authorities below are set aside and the matter is remanded to the original authority for considering the refund claim. 1 0 obj It is mandatory to use the PAN allotted to the business entity to be registered. The assessee paid service tax by way of debit in CENVAT credit amount and later on made good the error by making payment in cash. Only GSTIN number has to be obtained by all tax persons. 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. $�gxX�.ѶE���:,n�����w}�R�0����u~�#�ϟ��h�{�q�8gp0�0%�i����y���X�{m�w�� !�����T���1`�aFC{��&�_�gn}6��^WP����~o����߃��`�K撚Y�Α�0�L�)T! Service tax registration facilitates in the identification of assessee, payment of service tax and filing of service tax returns. His registration certificates shall be amended to have the necessary effect, but will not be cancelled. Assessee needs to amend his ST-2 certificate online. Further, Central Government may also notify such other person or class of persons who will be required to obtain registration Order set aside and appeal allowed. He can not retain the sum so collected with him by contending that service tax is not payable. 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. [ Please Refer : Section 77, Finance Act 1994. 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 … 6. 100/- per day of delay. 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. Why registration under service tax is necessary? 10 Lac if your total service sale does not exceed Rs. ST-2 within 7 days from the date of receipt of application  along with the prescribed documents. 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