)�:�ןg�-�=�i�\@5_&u���u Whether Service Tax registration is required after implementation of GST? 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. There are no positive allegation of suppression or any mis-statement on the part of appellant with an intention to evade the duty. So it is in the interest of the assessee to surrender the certificate if he ceases to provide taxable service. 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 user needs to logon to the system, through internet at http://www.aces.qov.in. 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. Further, Central Government may also notify such other person or class of persons who will be required to obtain registration want a personal tax … (II) an individual advocate or a firm of advocates by way of legal services, to any business entity located in the taxable territory, the recipient of such service; (E) in relation to support services provided or agreed to be provided by Government or local authority except,-. The aces system e-mails the ST-2 to the registered e-mail address of the assessee. 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. Get your business new GST registration online from the GST official registration website. 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. 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. Service Tax Registration Providers in India. If the department needs any clarification, the registration applications can be sent back by the department to the applicants. (Para 2). [ Please Refer : Service Tax Notification no. A business usually requires both to … 1,50,000/-, in further appeal Appellate Tribunal determined tax liability of Rs. Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. 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. Who should Pay Service Tax 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 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. ], 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. 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. … Services with a different login. 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 It is charged on all services except the services in the negative list of services. 800 Requirements: Completion Time : 1 - … Following the same stay granted in this case also. <> 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. ]. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. It has survived not only five centuries. (para 4). User ID, once chosen is final and cannot be changed by the assessee in future. What is Service Tax. 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. 12. 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. SERVICE TAX REGISTRATION . In the case of Healthways Dairy Pr… As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. 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. DO NOT complete another registration application. Extended period cannot be invoked. Banking Services : 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. Penalty : Under Section 76 of the Finance Act, 1994, the minimum penalty prescribed under the said Section 76 of F.A. <>/Metadata 2238 0 R/ViewerPreferences 2239 0 R>> (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. ], The Superintendent of CDL practice test Central Excise after verification of application of registration shall grant a Certificate of Registration in form no. They must start collecting service tax on touching Rs. 4 0 obj along with the prescribed documents. 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