Such. (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. The user needs to logon to the system, through internet at http://www.aces.qov.in. Get your business new GST registration online from the GST official registration website. endobj 7 (Kar.)]. 9. 100/- per day of delay. 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. It deals with the tasks of formulation of policy concerning levy and collection of Customs & Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and … In case assessee is Commercial driver's license providing more than one taxable services under single registration and he ceases to provide any of the services mentioned therein the registration certificate, he should bring such change to the notice of the Superintendent of Central Excise. 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. 2. The assessee can view and take a print-out of this. 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. ], 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 not having centralised billing or centralised accounting system he shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise. Many service providers (freelancers included) neglect to do so, ending up in … The service tax registration is an essential and highly significant registration connected with taxation, to providers of all taxable services in the whole country. If the department needs any clarification, the registration applications can be sent back by the department to the applicants. Applications for service tax registration shall be made online via MySST portal at www.mysst.customs.gov.my. As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. Cenvat Credit: Invoices issued prior to appellants obtained registration: credit cannot be denied on the ground that the assessee was not registered during the relevant time. The period involved is 16-7-01 to 30-9-03, whereas the SCN has been issued on 23-1-04. 1. 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. [ Please Refer : Rule 4(5) of Service Tax Rules, 1994. 100/- per day of delay. 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. 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. Service tax has to be paid to the central government by anyone who is a service provider, service receiver, or any liable entity. Old Query - New Comments are closed. 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. 94, but they have no such discretion for not imposing penalty for failure to apply for registration. 10 lakh in revenue. 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:. %PDF-1.7 Order set aside and appeal allowed. There’s a different way to sign in for: your personal tax account using GOV.UK Verify; Self Assessment using GOV.UK Verify It is charged on all services except the services in the negative list of services. As discussed, a business of Jammu & Kashmir is in need of service tax registration if its turnover of services outside the state is over Rs. 12. Even Kingfisher Airlines stands accused on non-payment of Rs. 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. Updating trust details. the reason is they have to open a current bank account but banks need at least one legal certification on their firm. 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. Service Tax Registration is a tax registration required for person providing services in India. Service Tax Registration Providers in India. 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. [ Please Refer : Section 77, Finance Act 1994. 1 0 obj Business Registration Online (BRO) is available 21 hours a day. While submitting registration form, if the assessee makes a mistake in choosing a wrong jurisdiction (Commissionerate/Division/ Range), ACES provides a facility to the Superintendent (in case of Service Tax) to forward the application to the correct jurisdictional officer to issue registration and a message to this effect is sent to the assessee for information. <>/Metadata 2238 0 R/ViewerPreferences 2239 0 R>> (Para 3). After verification, the Superintendent of Service Tax issues the Registration Certificate. [ Please Refer : Rule 4(7), 4(8), Service Tax Rules, 1994. What are the documents required? Also, as said by Sri Kasturi Sir you need to scrutinize the points suggested in his reply. The main purpose for imposition of such a mandatory condition on registration is to identify the assesse, proper deposition of service tax along with the premises from where the assesse is operating so that the concerned department can identify the taxable entity. It can be started before, during or … (para 4). For security reasons, the password should be changed immediately. Thus application of registration should be filed before 15th August. It is a common ground that no penalty is separately provided for failure to obtain registration and in the absence of any dispute that the appellant was rendering taxable service, there is no difficulty in holding that the penalty under Section 77 requires no modification. After registration, you can also claim exemption of Rs. Service Tax Registration in India requires various documents from various different class of entities depending on the constitution of the entity i.e. Fills in and submits the form “Registration with ACES”, by furnishing a self-chosen user ID and e-mail ID. 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. The Ministry of Finance (MoF) announced that Sales and Service Tax (SST) which administered by the Royal Malaysian Customs Department (RMCD) will come into effect in Malaysia on 1 September 2018.. 2. Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. Filing of the Return as well as online service tax registration has now been possible after the beginning of the A.C.E.S. 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. ST-2 within 7 days from the date of receipt of application. and which attracts additional taxable amount is called Service Tax. [ Please Refer : Rule 4(3), Service Tax Rules, 1994. Service Tax is a tax imposed by Government of India on services provided in India. There are no positive allegation of suppression or any mis-statement on the part of appellant with an intention to evade the duty. Such specific persons who are required to pay tax :  [Please Refer : Rule 2(1)(d) of the Service Tax Rules 1994.]. 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. It may be recalled that the appellant had filed Writ Petition seeking direction from the Allahabad High Court to pay the dues and pursuant to the orders of the High Court, the dues were paid by B.S.N.L. 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. (Para 3). 4. [ Please Refer : Section 77, Finance Act 1994. 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. In the case of Healthways Dairy Pr… Service Tax Procedures 1. endobj He can not retain the sum so collected with him by contending that service tax is not payable. Why registration under service tax is necessary? (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. 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. Registration of Service Tax. Further, Central Government may also notify such other person or class of persons who will be required to obtain registration Only GSTIN number has to be obtained by all tax persons. 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. 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. x���[o�6�� �;�G��^E�( Goods and Services Tax(GST) is a comprehensive tax levied on manufacture, trade and services across India. 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. 94, but they have no such discretion for not imposing penalty for failure to apply for registration. ]. Input Service Distributor: 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. 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: 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. Sales and Service Tax (SST) in Malaysia. [ Please Refer : Rule 4(2), Service Tax Rules, 1994. The registration form can be found online and the registration process too can be done online in a simple manner. For this, an application in Form ST-l (in duplicate) is required to be submitted before the jurisdictional Service Tax officer within thirty days from the date of notification of the taxable service. The aces system e-mails the ST-2 to the registered e-mail address of the assessee. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. along with the prescribed documents. 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. 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 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. Sign in. 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. Assessee needs to amend his ST-2 certificate online. The assessee is required to submit certain documents along with a signed copy of the registration application to the department for verification. Stay: Penalty : Central Registration obtained at Delhi, Banglore authority had no jurisdiction to confirm. 66 of the … 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. [ 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. Registration is identification of an assessee. However this provision shall not have any effect on registration granted before 2nd November 2006. 10. Service tax registration facilitates in the identification of assessee, payment of service tax and filing of service tax returns. Lorem Ipsum has been the industry's standard. The issue involved is bona fide interpretation of provisions of law. (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. (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. Aquí nos gustaría mostrarte una descripción, pero el sitio web que estás mirando no lo permite. Ship breaking activities and ship manufacturing activities may also be done in the port area, for which purposes facility may be provided by the port, but that will not make the same as "port services". <> The current rate is 12.36% on gross value of the service. 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. (vi)       Power of Attorney would be required in respect of authorized person(s). 94 is Rs. Hence, you can write the number one by one in the end and verify all the registration with the associated PAN. (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. (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. 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. Provided below is the list of documents required for various kinds of organisations. Parv Fillings Services Private Limited - Offering 7 Days Online Service Tax Registration in Delhi, Delhi. Documents Required to be Submitted by a Private Limited Company for Taking Registration Under Service Tax Appeals are disposed off, as indicated above. Provisions under service tax regarding service tax registration requires the assessee to enroll himself while he begins offering a taxable service, and also to revise his registration certificate whenever there is an alteration in the business profile. Failure to obtain registration would attract penalty in terms of section 77 of the Finance Act, 1994, read with rule 4 of Service Tax Rules 1994. Click the button “New Users Click here to  Register with ACES” in the Log-in screen that appears after clicking Service Tax button. 3. How to apply for Service Tax Registration. His registration certificates shall be amended to have the necessary effect, but will not be cancelled. 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. New Service Tax Registration Documentation 10/2008 dated 01-03-2008, Circular No. Similar matter earlier stay has been granted. A taxable service provider is required to get registered with his regional Service Tax Authority. 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. Under Section 76 of the Finance Act, 1994, the minimum penalty prescribed under the said Section 76 of F.A. ], The Superintendent of CDL practice test Central Excise after verification of application of registration shall grant a Certificate of Registration in form no. 1,00,000/- then subsequently in appeal made the Service Tax determined by the Commissioner (Appeals) was Rs. Extended period cannot be invoked. 3. “Person” includes an individual, company, partnership, limited partnership, 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. 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. In my view, criteria for registration under Service tax need to be separately determined and should not be linked with Central Excise. ], 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. [ Please Refer : Rule 4(3A), Service Tax Rules, 1994. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. endobj 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. so Lets talk about Service Tax Online Registration procedure.. Service tax registration is mainly needed to service provider when their turnover exceed 9 lac rupees in a year but in many cases its need initially. As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. Material: Online Service. The said category having been created w.e.f. [ Please Refer : Section 69(1) ]. It has survived not only five centuries. want a personal tax … Through service tax, our Government keeps a close watch on the income level of an individual and those are paying their tax … ], If assessee transfers his business to another person then the person to whom the business is transferred shall apply for a fresh registration certificate [ Please Refer : Rule 4(6), Service Tax Rules, 1994. )�:�ןg�-�=�i�\@5_&u���u For information on hours of service, go to Hours of Service. 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 is a tax imposed by government of India on services provided in India. The service provider collects the tax and pays the same to the government. 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. ]. The original authority dropped penalty proceedings, in Revision penalty u/s 78 has been imposed. 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) – 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 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 … Addendum to the GST Rate Schedule - 03.06.2017, Addendum to the GST Rate Schedule - 18.05.2017, GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017, Chapter Wise Rate wise GST Schedule - 03.06.2017, Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017, Revised Threshold for Composition Scheme - 11.06.2017, IGST Exemptions Approved by the GST Council - 11.06.2017, GST Rates Approved by the GST Council - 11.06.2017, IGST Exemption, Concession List - 03.06.2017, Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017, Classification Scheme for Services Under GST, Notification no. 10 Lac if your total service sale does not exceed Rs. Service Tax. Service tax Online Registration is very popular term for service providers or startups which are providing valuable services to their clients. 9 lakh in a financial year. 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. 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. 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. Service Tax Registration. 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