The system instantaneously generates an acknowledgement number after which the registration request goes to the jurisdictional Superintendent. (vi)       Power of Attorney would be required in respect of authorized person(s). The current rate is 12.36% on gross value of the service. 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. (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,-. )�:�ןg�-�=�i�\@5_&u���u Order set aside and appeal allowed. What is Service Tax. ], Registration No. Updating trust details. 6. 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. Whether Service Tax registration is required after implementation of GST? New Registration indicates mandatory fields 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 Provider Goods and Services Tax Identification Number (GSTIN) is a 15 digits state-wise PAN-based number to be used to identify businesses registered under GST. Know More: Procedure, Process & FAQs on Service Tax Registration. Service Mode: Online. [ Please Refer : Rule 4(5) of Service Tax Rules, 1994. 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. Filing of the Return as well as online service tax registration has now been possible after the beginning of the A.C.E.S. It can be started before, during or … Service Tax. [ Please Refer : Rule 4(2), Service Tax Rules, 1994. 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. Goods and Services Tax(GST) is a comprehensive tax levied on manufacture, trade and services across India. 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. 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 is a tax imposed by government of India on services provided in India. A person liable to pay service tax must apply for registration before he starts paying service tax and filing of return. 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 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. (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. 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. Get contact details and address of Service Tax Registration firms and companies 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. Following the same stay granted in this case also. The original authority dropped penalty proceedings, in Revision penalty u/s 78 has been imposed. Registration is identification of an assessee. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. 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. [ Please Refer : Rule 4(3A), Service Tax Rules, 1994. 82/3/2005 ST dated 21-10-2005. <> There’s a different way to sign in for: your personal tax account using GOV.UK Verify; Self Assessment using GOV.UK Verify ]. New Assessee Service Tax Registration Process. The aces system e-mails the ST-2 to the registered e-mail address of the assessee. 1,000/- under Section 77 of the Act. Lodge your Grievance using self-service Help Desk Portal Port Service: 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". (Para 3). (Para 2). The assessee is required to submit certain documents along with a signed copy of the registration application to the department for verification. Also, as said by Sri Kasturi Sir you need to scrutinize the points suggested in his reply. ]. 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. 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. 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. 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. 1.1 As on 1 st May, 2011, 119 services are taxable services in India. 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. 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 … 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. endobj When an assessee is providing more than one taxable services he may make single application. 94, but they have no such discretion for not imposing penalty for failure to apply for registration. Order set aside and appeal allowed. Service Tax Registration. The appellants got registered under 'port service' with effect from 18.8.2003. The said category having been created w.e.f. Applications for service tax registration shall be made online via MySST portal at www.mysst.customs.gov.my. Even Kingfisher Airlines stands accused on non-payment of Rs. (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. 9 Lakhs. When you register, you need to specifically mention the type of service … 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. 18. 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: 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. 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. 10 lakh in turnover. (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. Lorem Ipsum has been the industry's standard. The service tax registration is an essential and highly significant registration connected with taxation, to providers of all taxable services in the whole country. 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 … 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 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. Check GST return, pay good and service tax, GST filing and takes the help of GST 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. What are the documents required? The service provider collects the tax and pays the same to the government. It has survived not only five centuries. 11. 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 said category having been created w.e.f. As per new GST regime, no VAT registration is required. Old Query - New Comments are closed. However, in case of request for centralized registration, the Commissioner of Service Tax approves the registration. 12. However, he has to mention all the services being provided by him in the application for registration.Such assessee will be granted single registration. 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 (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. 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)]. Banks need at least one legal certification on their firm registration assessee has to choose the provider. 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