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 … 9 lakh, just as is the case for businesses in any other part of India. Service Tax registration is done online and the procedure is simple. [ Please Refer : Rule 4 (4),  Service Tax Rules, 1994. Material: Online Service. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. 4. 18. SERVICE TAX REGISTRATION . +���:��0E#�=��0M?�Ma 3. 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 Even Kingfisher Airlines stands accused on non-payment of Rs. $�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! 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. (v)      Constitution of applicant other than individuals at the time of filing an application for registration. 10 Lac if your total service sale does not exceed Rs. Updating trust details. In the instant case, penalty under Section 77 has been imposed on the appellant for its failure to obtain registration. 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. Who should Pay Service 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. ST-2 within 7 days from the date of receipt of application  along with the prescribed documents. Through service tax, our Government keeps a close watch on the income level of an individual and those are paying their tax … When you register, you need to specifically mention the type of service … 1. 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. 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. �8˄8v���+]��BLi All entities that are liable to pay service tax must register themselves when their revenues hit Rs. The assessee can view and take a print-out of this. that when such person is located in a non-taxable territory, the provider of such service shall be liable to 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. 11. 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. 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. 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. 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. 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. Service Tax Registration is a tax registration required for person providing services in India. 1c$>"�׺����j:C�g���^d%��2��A�ά�":$1�� B���̊���!ڹ,�dV�}$�bҞN�Y��(˼9�$�:(���oI�gI8&E�L~��(X�Pt���G�ll^���2�����Cv,���׾{]=������\��pG�!Df�N Only GSTIN number has to be obtained by all tax persons. 5. It is charged on all services except the services in the negative list of services. It may be recalled that the appellant had filed Writ Petition seeking direction from the Allahabad High Court to pay the dues and pursuant to the orders of the High Court, the dues were paid by B.S.N.L. For information on hours of service, go to Hours of Service. His registration certificates shall be amended to have the necessary effect, but will not be cancelled. Goods And Services Tax. Port Service: Ship breaking activities and ship manufacturing activities may also be done in the port area, for which purposes facility may be provided by the port, but that will not make the same as "port services". 100/- only and not Rs. Service tax is a tax imposed by government of India on services provided in India. [ Please Refer : Section 77, Finance Act 1994. The service provider collects the tax and pays the same to the government. (Para 6,7,8). Such. Sales and Service Tax (SST) in Malaysia. ��&���2K�j�[��W���v�����8��@�@9�̾aO�*j�3��//J�,�d6 �H8g��+ʗ\i�t"3K�>cr�~�Yu��(ԉ�l����ZUo�U��2�G:|���G=�՜��K�q���#�]D�g���{Z��y�e�������3LK�U�h,� B�`�Ó��e�*���$-��]�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���;� Click the button “New Users Click here to  Register with ACES” in the Log-in screen that appears after clicking Service Tax button. Service tax is paid quarterly or monthly based on your business registration. (para 10,12). Service Tax Registration for J&K Businesses. )�:�ןg�-�=�i�\@5_&u���u If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. What are the documents required? 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. 1. 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. When to pay Service tax. 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. 9 lakh. Registration is identification of an assessee. “Person” includes an individual, company, partnership, limited partnership, So it is in the interest of the assessee to surrender the certificate if he ceases to provide taxable service. 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. ], The Superintendent of CDL practice test Central Excise after verification of application of registration shall grant a Certificate of Registration in form no. Every person liable to pay the service tax shall within 30 days from the date on which a service becomes taxable, or from the date of commencement of business for providing taxable service, apply for registration  in form ST - 1. Section 64 of the Finance Act, 1994, extends the levy of service tax to the whole of India, except the State of Jammu & Kashmir. Services Tax Registration, Get suppliers, exporters, manufacturers and buyers of Services Tax Registration in India and overseas. 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. [ Please Refer : Section 77, Finance Act 1994. 94, but they have no such discretion for not imposing penalty for failure to apply for registration. 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. 7 (Kar.)]. Appeals are disposed off, as indicated above. Service tax Online Registration is very popular term for service providers or startups which are providing valuable services to their clients. [ Please Refer : Rule 4(5) of Service Tax Rules, 1994. As per new GST regime, no VAT registration is required. Further, Central Government may also notify such other person or class of persons who will be required to obtain registration 10 lac in previous year. (A) in relation to service provided or agreed to be provided by an insurance agent to any person carrying on the insurance business, the recipient of the service; (B) in relation to service provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,—. 12. 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. Hence, you can write the number one by one in the end and verify all the registration with the associated PAN. endobj 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. (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. Order set aside and appeal allowed. (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. 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. 100/- only and not Rs. (para 4). 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. The appeal is allowed by way of remand. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. 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. When an assessee is providing more than one taxable services he may make single application. Applications for service tax registration shall be made online via MySST portal at www.mysst.customs.gov.my. 66 of the … 1,50,000/-, in further appeal Appellate Tribunal determined tax liability of Rs. 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. 9. if its Proprietorship, Partnership or a company. 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. 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. Identification is necessary to deposit service tax, file returns and undertake various processes ordained by law relating to service tax. 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. Sales and Service Tax (SST) Registration in Malaysia Compulsory SST Registration. 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. 94 is Rs. How to apply for Service Tax Registration. <> ]. In my view, criteria for registration under Service tax need to be separately determined and should not be linked with Central Excise. (vi)       Power of Attorney would be required in respect of authorized person(s). 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. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. The issue involved is bona fide interpretation of provisions of law. ], Registration in above mentioned scenario i.e. 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. 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. 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.. (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. 7 (Kar.)]. (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,-. 2 0 obj 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: There is no dispute that the appellants' office at Manipal is the centralized billing and accounting systems office and if that be so, registration taken by the, appellant is in accordance with the rules. Thus application of registration should be filed before 15th August. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. 7. Illustration : If service provider commences business from 15th of July but, starts providing service from 1st of August, in such a case time limit of 30 days will be calculated from 15th of July and not from 1st August. 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. is also known as ‘Service Tax Code’ it is 15 digit PAN, It is obligatory on the part of the assessee to intimate in writing any changes in the information submitted at the time of applying for registration within 30 days of such change. Documents Required to be Submitted by a Private Limited Company for Taking Registration Under Service Tax If the department needs any clarification, the registration applications can be sent back by the department to the applicants. 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. 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. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. Lorem Ipsum has been the industry's standard. (Para 2). and which attracts additional taxable amount is called Service Tax. 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