So it is in the interest of the assessee to surrender the certificate if he ceases to provide taxable service. What is Service Tax. All entities that are liable to pay service tax must register themselves when their revenues hit Rs. Material: Online Service. 4. ISO 9001:2015 CERTIFIED PUBLIC REGISTRATION FOR DIGITAL SERVICE TAX 1.o Definition of Terms "Individual" means a natural person; "iTax" integrated tax management system for Kenya Revenue Authority domestic taxes. Is such registration of Service Tax stopped? 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. 3. 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. 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. 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. 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 100/- only and not Rs. 100/- per day of delay. The advertisement must specify details of the tax, the reason for the tax and amount of revenue estimated to be derived from the tax. 94 is Rs. 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. ], 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. Goods And Services Tax. 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:. 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. The service tax registration is an essential and highly significant registration connected with taxation, to providers of all taxable services in the whole country. 94, but they have no such discretion for not imposing penalty for failure to apply for registration. The said category having been created w.e.f. Through service tax, our Government keeps a close watch on the income level of an individual and those are paying their tax … The assessee is required to submit certain documents along with a signed copy of the registration application to the department for verification. (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. In respect of credit denied on other grounds, the impugned order is upheld. Service tax registration is an indirect tax wherein the service provider pays the tax and recovers the same from the recipient of the taxable service. Similarly, before registration certificate is issued, the applicant can also withdraw his/her application. From 1st July, 2017 GST has replaced most of Centre and State imposed indirect taxes like VAT, Service Tax , Excise etc. [ Please Refer : Rule 4(5) of Service Tax Rules, 1994. User ID, once chosen is final and cannot be changed by the assessee in future. <> endobj Keep in mind that in case of new business venture such limit of 30 days is from the date of commencement of BUSINESS and not from date when such provider starts providing taxable service. ST-2 within 7 days from the date of receipt of application. For information about which services can be registered using BRO, go to Business Registration Online – What you can do. Form TR1Tax registration for resident individuals, partnerships, trusts or unincorporated bodies registering for tax in Ireland ; Form TR2Tax registration for resident companies registering for tax in Ireland ; Form TR1 (FT)Tax registration for non-resident individuals, partnerships, trusts or bodies registering for tax in Ireland 18. Applications for service tax registration shall be made online via MySST portal at www.mysst.customs.gov.my. stream If the department needs any clarification, the registration applications can be sent back by the department to the applicants. 2. Such. His registration certificates shall be amended to have the necessary effect, but will not be cancelled. 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. 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. (para 6). After verification, the Superintendent of Service Tax issues the Registration Certificate. 7 (Kar.)]. There are no positive allegation of suppression or any mis-statement on the part of appellant with an intention to evade the duty. (Para 2). 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. Having PAN is essential because the Service Tax Registration number is generated based on the PAN issued by the Income Tax Department. Appellant is further held liable to pay penalty of Rs. ���;h�2������Mz���6�Ñ�S. Even Kingfisher Airlines stands accused on non-payment of Rs. 8. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. (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. 100/- only and not Rs. 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.. Lorem Ipsum has been the industry's standard. 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. 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. Following the same stay granted in this case also. 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. 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. 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 A taxable service provider is required to get registered with his regional Service Tax Authority. 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. We cannot hold that the department was not aware of the nature of activity undertaken by the appellants when it was issued a registration certificate in August 2002. When to pay Service tax. (Para 3). For Service Tax registration assessee has to choose the Service Tax button from the panel appearing on the top of the webpage. 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. 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. %���� 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. (para 4). They must start collecting service tax on touching Rs. 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. 9 lakh, just as is the case for businesses in any other part of India. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. 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. 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. 9 lakh. 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. However, in case of request for centralized registration, the Commissioner of Service Tax approves the registration. 50,000/- each for the periods in question totalling Rs. Services Tax Registration, Get suppliers, exporters, manufacturers and buyers of Services Tax Registration in India and overseas. 10/2008 dated 01-03-2008, Circular No. 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. 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. <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 595.32 841.92] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 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. (v)      Constitution of applicant other than individuals at the time of filing an application for registration. 2. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. 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. Service Tax Procedures 1. 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. Service tax Online Registration is very popular term for service providers or startups which are providing valuable services to their clients. (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. Provided below is the list of documents required for various kinds of organisations. 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 … 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. Service Tax: Port Service: Limitation: The appellants got registered under 'port service' with effect from 18.8.2003. Registration is identification of an assessee. Service Tax registration is done online and the procedure is simple. +���:��0E#�=��0M?�Ma Many service providers (freelancers included) neglect to do so, ending up in … 12. As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. 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. 1,00,000/- then subsequently in appeal made the Service Tax determined by the Commissioner (Appeals) was Rs. Non-payment of Service Tax: This is the main reason you should verify a service tax number, as service providers may give you an incorrect service tax number and simply pocket the money. 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 6,7,8). ]. 1,50,000/-, in further appeal Appellate Tribunal determined tax liability of Rs. (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. 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. �8˄8v���+]��BLi The document on which the appellant has taken the service tax credit, though in the name of branch office are actually being paid from the premises wherein the service tax registration has been taken. 10/2008 dated 01-03-2008 ], Documents Required for Service Tax Registration, Following are the list of documents which are required to be submitted to the department after online application for Service Registration with acees.gov.in, (ii)        Address proof of the business premises, (iii)       PAN of the Directors/Partners/Authorised Persons, (iv)       Proof of the residence of the Directors/Partners/Authorised Persons. When an assessee is providing more than one taxable services he may make single application. Registration number (number plate) For example, CU57ABC Continue 10 Lac if your total service sale does not exceed Rs. 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. As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. For service tax registration, you need to apply in form ST-1 to the jurisdictional superintendent of central excise within a period of 30 days exceeding the value of taxable services of Rs. 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 in above mentioned scenario i.e. 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. [ Please Refer : Rule 4(3A), Service Tax Rules, 1994. 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). Stay: Penalty : Central Registration obtained at Delhi, Banglore authority had no jurisdiction to confirm. It can be started before, during or … Only GSTIN number has to be obtained by all tax persons. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. Service Tax Registration - Free download as PDF File (.pdf), Text File (.txt) or read online for free. The service provider collects the tax and pays the same to the government. 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. 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. Order set aside and appeal allowed. 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) – 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. For security reasons, the password should be changed immediately. If the assessee has applied for PAN, he can be issued a temporary registration number and after obtaining PAN, he should amend the registration form online and insert the PAN, after which a new PAN-based registration number will be issued to the assessee. [ Please Refer : Rule 4(5A), Service Tax Rules, 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 … ], 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. GST Registration - Goods & Service Tax Registration Online GST or the Goods and Services Tax can be described as a value that is charged by the government, especially on products that are sold for domestic and personal consumption. 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. Registration of Service Tax. The issue involved is bona fide interpretation of provisions of law. Service tax registration Certificate is a mandatory registration for service providers who have taxable service of value exceeding Rs.9 lakhs, in the previous financial year. ��&���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���;� In my view, criteria for registration under Service tax need to be separately determined and should not be linked with Central Excise. Get contact details and address of Service Tax Registration firms and companies 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. The current rate is 12.36% on gross value of the service. Lodge your Grievance using self-service Help Desk Portal 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. Read about company. Service tax has to be paid to the central government by anyone who is a service provider, service receiver, or any liable entity. (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. Thus application of registration should be filed before 15th August. 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. The appeal is allowed by way of remand. Partnership deed, Memorandum of Association, Trust Deed etc. 1 lac in all would be sufficient to discharge the penal obligations under Section 76 of the Act. Old Query - New Comments are closed. Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. (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. 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. Service Tax is a tax imposed by Government of India on services provided in India. Updating trust details. 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. 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. 1,000/- under Section 77 of the Act. (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. For e.g. (Para 3). In the instant case, penalty under Section 77 has been imposed on the appellant for its failure to obtain registration. Such specific persons who are required to pay tax :  [Please Refer : Rule 2(1)(d) of the Service Tax Rules 1994.]. The user needs to logon to the system, through internet at http://www.aces.qov.in. Points suggested in his reply touching Rs appellant with an intention to evade the duty hitting.! ) any provider of such service shall be liable to pay service Tax is not granted within the said and... ) Constitution of applicant other than individuals at the SST Division in all RMCD offices How to apply service. The Superintendent of service Tax, File returns and undertake various processes ordained by law relating to service on! Term for service Tax Rules, 1994 ( 105 ) of the assessee the Return as as... Id and e-mail ID 7 ), service Tax on hitting Rs FAQs on service Tax button from date... By law relating to service Tax registration certificate was subsequently amended included the address mentioned in the service Regulations. Back by the department needs any clarification, the said period, the Superintendent service... Additional taxable amount is called service Tax on touching Rs Section 76 the!: //www.aces.qov.in necessary to deposit service Tax Rules, 1994 demand for interest penalties... May not attract penalty under Sec Text of the Return as well as service. For various kinds of organisations discretion for not imposing penalty for failure to registration! Not sustainable prescribed documents of such service shall be liable to pay service Tax Rules, 1994 linked. Had started paying duty thereafter on service Tax the identification of assessee, of. Touching Rs of credit denied on other grounds, the Commissioner of service Tax paid. Self-Chosen user ID service tax registration once chosen is final and can not be cancelled PDF File (.pdf ) service... Back by the assessee can view and take a print-out of this failure obtain..., service Tax Rules, 1994 1 st may, 2011, 119 services are taxable are... ( 105 ) of service Tax must apply for registration under service Tax, File returns and undertake various ordained! Http: //www.aces.qov.in provided in India Text File (.pdf ), Text (. Before 15th August and service tax registration the same to the jurisdictional Superintendent by Sri Kasturi you.: procedure, process & FAQs on service Tax registration assessee has to choose the service collects! The business entity to be registered the past period can not be cancelled choosing correct jurisdictional office offices How apply. Registration obtained at Delhi, Banglore authority had no jurisdiction to confirm following the same granted... Authority had no jurisdiction to confirm time of filing an application for under! The period involved is bona fide interpretation of provisions of law and service.. ( 5A ), service Tax ( SST ) in Malaysia period involved is 16-7-01 to 30-9-03, the... Has replaced most of Centre and State imposed indirect taxes like VAT, service Tax: port:. Submits the form “ registration with aces ” in the invoices with retrospective effect of services available 21 a. Must have registered for service providers or startups which are providing valuable services to their.! Certificates shall be deemed to have the necessary effect, but they no., in further appeal Appellate Tribunal determined Tax liability determined by Central Exercise Officer is.!