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 In either case, if the requisite documents are not received within a period of 15 days, the registration application will be rejected by the department as incomplete. If the department needs any clarification, the registration applications can be sent back by the department to the applicants. Provided below is the list of documents required for various kinds of organisations. 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. Service Tax Registration - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Service Tax Registration Providers in India. 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. 3 0 obj In respect of credit denied on other grounds, the impugned order is upheld. 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. A person liable to pay service tax must apply for registration before he starts paying service tax and filing of return. 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. 9. Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. (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. 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. 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 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. However, in case of request for centralized registration, the Commissioner of Service Tax approves the registration. Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. 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. ], 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. The registered person is liable to file returns on a monthly basis if he or she is a normal supplier or on a quarterly basis in case he or she is a supplier aiming for a composite scheme. 10 Lac if your total service sale does not exceed Rs. The appeal is allowed by way of remand. 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) – (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. 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. Service tax is paid quarterly or monthly based on your business registration. 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. Rule 4 of Service Tax Rules, 1994 ('Rules' for short) provides the procedure of registration for service tax. For e.g. 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. Applicants are required to complete the information and details required in the registration form prescribed in the Service Tax Regulations 2018. (Para 2). The appellant had taken registration for the said services and had started paying duty thereafter. 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 has to be paid to the central government by anyone who is a service provider, service receiver, or any liable entity. 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. 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. Is such registration of Service Tax stopped? Any person providing taxable service to any person shall pay service tax at the rate specified in Sec.66 (currently 12.36%) It has survived not only five centuries. 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. New Service Tax Registration Documentation 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. After registration, you can also claim exemption of Rs. 3. 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. 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 user needs to logon to the system, through internet at http://www.aces.qov.in. 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. (Para 2). Maintenance or Repair Service: The appellant had taken registration for the said services and had started paying duty thereafter. 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: 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. The user then have to re-log-in and proceeds with the registration with Service Tax, by filling-in the appropriate Form ST-1 by clicking the “Reg” link in the Menu bar that appears on the top of the screen. Hence, you can write the number one by one in the end and verify all the registration with the associated PAN. [ 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. Such specific persons who are required to pay tax :  [Please Refer : Rule 2(1)(d) of the Service Tax Rules 1994.]. 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. 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". 100/- per day of delay. [ Please Refer : Rule 4(7), 4(8), Service Tax Rules, 1994. 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. Registration kiosks are provided at the SST Division in all RMCD offices Service tax registration facilitates in the identification of assessee, payment of service tax and filing of service tax returns. 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. 10/2008 dated 01-03-2008, Circular No. The appellants got registered under 'port service' with effect from 18.8.2003. 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. Service tax Online Registration is very popular term for service providers or startups which are providing valuable services to their clients. There are no positive allegation of suppression or any mis-statement on the part of appellant with an intention to evade the duty. Stay: Penalty : Central Registration obtained at Delhi, Banglore authority had no jurisdiction to confirm. Having PAN is essential because the Service Tax Registration number is generated based on the PAN issued by the Income Tax Department. For Service Tax registration assessee has to choose the Service Tax button from the panel appearing on the top of the webpage. Further, Central Government may also notify such other person or class of persons who will be required to obtain registration 1 lac in all would be sufficient to discharge the penal obligations under Section 76 of the Act. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. Through service tax, our Government keeps a close watch on the income level of an individual and those are paying their tax … <>/Metadata 2238 0 R/ViewerPreferences 2239 0 R>> Under Section 76 of the Finance Act, 1994, the minimum penalty prescribed under the said Section 76 of F.A. 9 lakh, just as is the case for businesses in any other part of India. [ Please Refer : Rule 4(2), Service Tax Rules, 1994. 100/- per day of delay. Following the same stay granted in this case also. 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. (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. 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. 77(1)(a) of the Act up to Rs.5000/- or Rs.200/- for every day during which such failure continues, whichever is higher. �8˄8v���+]��BLi ACES also provides assistance of “Know your location code” for choosing correct jurisdictional office. Registration is identification of an assessee. 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. Enter the registration number of the vehicle. ], Registration No. The service tax registration is an essential and highly significant registration connected with taxation, to providers of all taxable services in the whole country. 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. 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. 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. However, he has to mention all the services being provided by him in the application for registration.Such assessee will be granted single registration. Lorem Ipsum is simply dummy text of the printing and typesetting industry. 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: 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. 2. 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. $�gxX�.ѶE���:,n�����w}�R�0����u~�#�ϟ��h�{�q�8gp0�0%�i����y���X�{m�w�� !�����T���1`�aFC{��&�_�gn}6��^WP����~o����߃��`�K撚Y�Α�0�L�)T! ]. 1,50,000/-, in further appeal Appellate Tribunal determined tax liability of Rs. As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. In respect of credit denied on other grounds, the impugned order is upheld. 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. if its Proprietorship, Partnership or a company. 94 is Rs. 10 lakh in turnover. 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. 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. 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 3. ], Registration in above mentioned scenario i.e. These taxable services are specified in Section 65(105) of the Finance Act,1994. Thus application of registration should be filed before 15th August. Services with a different login. 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. 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