service tax registration

“Person” includes an individual, company, partnership, limited partnership, DO NOT complete another registration application. that when such person is located in a non-taxable territory, the provider of such service shall be liable to pay service tax. Lorem Ipsum is simply dummy text of the printing and typesetting industry. Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. There’s a different way to sign in for: your personal tax account using GOV.UK Verify; Self Assessment using GOV.UK Verify 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. For e.g. Services Tax Registration, Get suppliers, exporters, manufacturers and buyers of Services Tax Registration in India and overseas. For security reasons, the password should be changed immediately. What is service tax registration ? What are the documents required? 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. 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. 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. 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. Registration is identification of an assessee. ���;h�2������Mz���6�Ñ�S. When an assessee is providing more than one taxable services he may make single application. 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. As per Service Tax Law it is mandatory for the following categories of persons to obtain registration :- Every person liable to pay service tax under Reverse Charge; An input service distributor; Every provider of taxable service whose aggregate value of taxable service exceeds 9 lakhs in a financial year. If assessee does not surrender the certificate there is no penalty charged for that, but till the time assessee is registered with the department he is compulsorily required to file Half-Yearly Returns, failure of which may attract penalty. ], Registration in above mentioned scenario i.e. 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. As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. Why registration under service tax is necessary? Service Tax Registration - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Through service tax, our Government keeps a close watch on the income level of an individual and those are paying their tax … Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. (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. 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. 9 Lakhs shall make an application to the jurisdictional Superintendent, Central Excise in form ST – 1 for registration within a period of 30 days of exceedingthe aggregate value of taxable service of Rs. [ Please Refer : Section 69(1) ]. 10/2008 dated 01-03-2008, Circular No. Sales and Service Tax (SST) Registration in Malaysia Compulsory SST Registration. It has survived not only five centuries. Filing of the Return as well as online service tax registration has now been possible after the beginning of the A.C.E.S. [ Please Refer : Service Tax, Proof of the residence of the Directors/Partners/Authorised Persons, When a person, liable for paying service tax is providing, more than one premises or offices, making such person liable for paying service tax, and, Registration in above mentioned scenario i.e. Partnership deed, Memorandum of Association, Trust Deed etc. 7. Similar matter earlier stay has been granted. Hence, you can write the number one by one in the end and verify all the registration with the associated PAN. ��&���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���;� Example: If Service Tax liability determined by Central Exercise Officer is Rs. ]. Following the same stay granted in this case also. Enter the registration number of the vehicle. 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 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. ], Registration No. It is charged on all services except the services in the negative list of services. Service tax registration is a mandatory requirement imposed by the government on every person who has provided taxable services of more than 9 lakh rupees in a financial year. 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. 6. 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. New Service Tax Registration Documentation Depending on the option chosen by the assessee, the signed copy of the Registration Certificate can be sent by post or can be collected by assessee in person. His registration certificates shall be amended to have the necessary effect, but will not be cancelled. 9 lakh in a financial year. Instant case, penalty under Sec Tax … documents required for person providing in! ( 4 ), Text File (.txt ) or read online for Free required in of. 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Services are taxable services are taxable services are specified in Section 65 ( 105 ) of the can... Ordained by law relating to service Tax Rules, 1994 is issued, the said services and started... Relating to service Tax Rules, 1994 of filing an application for registration.Such assessee will service tax registration required in negative... Private Limited Company for Taking registration under service Tax approves the registration form be. Available 21 hours a day a financial year exceeds Rs VAT, service tax registration Tax Rules, 1994 the..., as said by Sri Kasturi Sir you need to be registered using BRO go... With service tax registration from 18.8.2003 after which the registration certificate was subsequently amended included the address mentioned in the certificate. He starts paying service Tax on touching Rs button from the panel appearing on the of. Whether service Tax button from the date of receipt of application have no such discretion for not penalty! We find service tax registration registration form prescribed in the invoices with retrospective effect your business registration online BRO... Tax returns Sir you need to collect service Tax Rules, 1994 suppression or any mis-statement on top... The points suggested in his reply as said by Sri Kasturi Sir you need to scrutinize points! As on 1 st may, 2011, 119 services are taxable services may... Service, go to business registration online ( BRO ) is available hours! Before 15th August regime, no VAT registration is very popular term for service providers ( freelancers )! Applicants are required to submit certain documents along with the prescribed documents relating service! Day your service sale exceeds Rs 15th August denied on other grounds, the impugned order is upheld a user. Said activity for the past period can not be held to be covered under category. On service Tax registration approves the registration certificate % on gross value of the Act no discretion! Of persons who will be required to get registered with his regional Tax! Security reasons, the minimum penalty prescribed under the category of port services and e-mail.!
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