11. Sales and Service Tax (SST) Registration in Malaysia Compulsory SST Registration. Fills in and submits the form “Registration with ACES”, by furnishing a self-chosen user ID and e-mail ID. ], When a person liable for paying service tax is providing or receiving one or more than one taxable services from different premises, but he is not having centralised billing or centralised accounting system he shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise. x���[o�6�� �;�G��^E�( 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. Service Tax Registration Providers in India. Further, Central Government may also notify such other person or class of persons who will be required to obtain registration (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. Assessee needs to amend his ST-2 certificate online. However, he has to mention all the services being provided by him in the application for registration.Such assessee will be granted single registration. 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. In the facts and circumstances, the belief of the appellant that it was liable to pay Service Tax only on receipt of the amount from the recipient which is M/s. Penalty : Under Section 76 of the Finance Act, 1994, the minimum penalty prescribed under the said Section 76 of F.A. 7 (Kar.)]. Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. (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,—. endobj There are no positive allegation of suppression or any mis-statement on the part of appellant with an intention to evade the duty. Surrender or Cancellation of Registration Certificate : 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. Parv Fillings Services Private Limited - Offering 7 Days Online Service Tax Registration in Delhi, Delhi. Service Tax: Port Service: Limitation: The appellants got registered under 'port service' with effect from 18.8.2003. Thus application of registration should be filed before 15th August. 9 lakh in a financial year. 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 Online Registration is very popular term for service providers or startups which are providing valuable services to their clients. 10 lac in previous year. 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. [ Please Refer : Rule 4(5) of Service Tax Rules, 1994. Similarly, before registration certificate is issued, the applicant can also withdraw his/her application. 9 Lakhs. 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. As per new GST regime, no VAT registration is required. 4 0 obj The user needs to logon to the system, through internet at http://www.aces.qov.in. 94, but they have no such discretion for not imposing penalty for failure to apply for registration. Registration of Service Tax. When you register, you need to specifically mention the type of service … so Lets talk about Service Tax Online Registration procedure.. Service tax registration is mainly needed to service provider when their turnover exceed 9 lac rupees in a year but in many cases its need initially. The Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government, Commercial driver's license thereupon cancel the registration certificate. 100/- per day of delay. 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. However, in the absence of PAN, a temporary Service Tax registration number would be issued for assesses who are not having PAN at the time of filing the application (ST-1) for Service Tax registration till such time they obtain PAN. [ Please Refer : Rule 4(7), 4(8), Service Tax Rules, 1994. In the case of Healthways Dairy Pr… Service Tax registration is done online and the procedure is simple. Therefore, as rightly argued by the appellants, the show cause notice basic to the proceedings issued in July 2006 is barred by limitation. 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. Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. (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,-. Similar matter earlier stay has been granted. In respect of credit denied on other grounds, the impugned order is upheld. Is such registration of Service Tax stopped? He can not retain the sum so collected with him by contending that service tax is not payable. ], The Superintendent of CDL practice test Central Excise after verification of application of registration shall grant a Certificate of Registration in form no. Service Tax Registration in India requires various documents from various different class of entities depending on the constitution of the entity i.e. Identification is necessary to deposit service tax, file returns and undertake various processes ordained by law relating to service tax. the reason is they have to open a current bank account but banks need at least one legal certification on their firm. ]. 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. Services Tax Registration, Get suppliers, exporters, manufacturers and buyers of Services Tax Registration in India and overseas. Check GST return, pay good and service tax, GST filing and takes the help of GST registration … 2 0 obj It has survived not only five centuries. Service Tax Registration. 1 lac in all would be sufficient to discharge the penal obligations under Section 76 of the Act. 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. Order set aside and appeal allowed. 10. The system instantaneously generates an acknowledgement number after which the registration request goes to the jurisdictional Superintendent. 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. There are no positive allegation of suppression or any mis-statement on the part of appellant with an intention to evade the duty. ]. Extended period cannot be invoked. 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. The said category having been created w.e.f. DO NOT complete another registration application. The registration form can be found online and the registration process too can be done online in a simple manner. 6. Updating trust details. 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. Service Tax Rate in the year 2016 ? The user needs to logon to the system, through internet at http://www.aces.qov.in. $�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! 10 lakh in turnover. (v)      Constitution of applicant other than individuals at the time of filing an application for registration. along with the prescribed documents. In respect of credit denied on other grounds, the impugned order is upheld. 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)]. 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 Click the button “New Users Click here to  Register with ACES” in the Log-in screen that appears after clicking Service Tax button. if its Proprietorship, Partnership or a company. Registration is identification of an assessee. 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. %PDF-1.7 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. 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". Levy of service tax. 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. 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. 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. (Para 2). 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. Get contact details and address of Service Tax Registration firms and companies Rule 4 of Service Tax Rules, 1994 ('Rules' for short) provides the procedure of registration for service tax. 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 … [ Please Refer : Section 77, Finance Act 1994. User ID, once chosen is final and cannot be changed by the assessee in future. New Assessee Service Tax Registration Process. Documents Required to be Submitted by a Private Limited Company for Taking Registration Under Service Tax Know More: Procedure, Process & FAQs on Service Tax Registration. 10/2008 dated 01-03-2008, Circular No. 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. 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. 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. 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. 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 Service Tax Registration for J&K Businesses. ], If assessee transfers his business to another person then the person to whom the business is transferred shall apply for a fresh registration certificate [ Please Refer : Rule 4(6), Service Tax Rules, 1994. (para 6). [ Please Refer : Rule 4(5A), Service Tax Rules, 1994. Sales and Service Tax (SST) in Malaysia. The aces system e-mails the ST-2 to the registered e-mail address of the assessee. Under Section 76 of the Finance Act, 1994, the minimum penalty prescribed under the said Section 76 of F.A. 66 of the … The period involved is 16-7-01 to 30-9-03, whereas the SCN has been issued on 23-1-04. Partnership deed, Memorandum of Association, Trust Deed etc. 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. [ Please Refer : Service Tax Notification no. 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. Services with a different login. (vi)       Power of Attorney would be required in respect of authorized person(s). Example: If Service Tax liability determined by Central Exercise Officer is Rs. All Services 0 Income Tax Return 0 Sales Tax Registration 0 Company's Registration 0 Intellectual Property 0 NTN Registration – Salaried Rs. The issue involved is bona fide interpretation of provisions of law. 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 can be started before, during 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. As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. When an assessee is providing more than one taxable services he may make single application. (para 10,12). 94 is Rs. Whether GST registration and Service Tax registration required? 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. Lodge your Grievance using self-service Help Desk Portal His registration certificates shall be amended to have the necessary effect, but will not be cancelled. [ Please Refer : Rule 4(3), Service Tax Rules, 1994. 82/3/2005 ST dated 21-10-2005. <>/Metadata 2238 0 R/ViewerPreferences 2239 0 R>> 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. The appellant had taken registration for the said services and had started paying duty thereafter. 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. <> The original authority dropped penalty proceedings, in Revision penalty u/s 78 has been imposed. The said category having been created w.e.f. 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. ST-2 within 7 days from the date of receipt of application  along with the prescribed documents. 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. ���;h�2������Mz���6�Ñ�S. ST-2 within 7 days from the date of receipt of application. Material: Online Service. 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. Filing of the Return as well as online service tax registration has now been possible after the beginning of the A.C.E.S. 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. Service Tax Registration - Free download as PDF File (.pdf), Text File (.txt) or read online for free. (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 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. As the demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. Lorem Ipsum has been the industry's standard. 1. 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. PTRC stands for Professional Tax Registration Certificate, and PTEC stands for Professional Tax Enrollment Certificate. 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). ], Registration in above mentioned scenario i.e. 4. 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. 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 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. 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. 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. want a personal tax … [ Please Refer : Rule 4(3A), Service Tax Rules, 1994. ��&���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���;� For Service Tax registration assessee has to choose the Service Tax button from the panel appearing on the top of the webpage. (para 6), Service Tax: Security Agency Service -  Waiver of Penalty Under Section 80: Section 80 lays down that notwithstanding anything contained in Section 76, 77 or 78, penalty shall not be imposable for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for such failure. 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. 10 Lac if your total service sale does not exceed Rs. For e.g. Such specific persons who are required to pay tax :  [Please Refer : Rule 2(1)(d) of the Service Tax Rules 1994.]. %���� Service tax is a tax imposed by government of India on services provided in India. ← Previous : Penalty: Failure of registration may attract a penalty under Sec. After registration, you can also claim exemption of Rs. 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. 7. How to apply for Service Tax Registration. ], 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. Enter the registration number of the vehicle. These taxable services are specified in Section 65(105) of the Finance Act,1994. 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. The appellants got registered under 'port service' with effect from 18.8.2003. 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. Such a business would need to collect service tax on hitting Rs. The service tax registration is an essential and highly significant registration connected with taxation, to providers of all taxable services in the whole country. 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. 1 0 obj Order set aside and appeal allowed. 100/- only and not Rs. 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. 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. 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. (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. 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. 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. Registration kiosks are provided at the SST Division in all RMCD offices In my view, criteria for registration under Service tax need to be separately determined and should not be linked with Central Excise. Service tax registration facilitates in the identification of assessee, payment of service tax and filing of service tax returns. 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. 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. +���:��0E#�=��0M?�Ma For security reasons, the password should be changed immediately. 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. 7 (Kar.)]. The appeal is allowed by way of remand. 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. ACES also provides assistance of “Know your location code” for choosing correct jurisdictional office. 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. For Service Tax registration assessee has to choose the Service Tax button from the panel appearing on the top of the webpage. 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. 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. There’s a different way to sign in for: your personal tax account using GOV.UK Verify; Self Assessment using GOV.UK Verify 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. It is mandatory to use the PAN allotted to the business entity to be registered. From 1st July, 2017 GST has replaced most of Centre and State imposed indirect taxes like VAT, Service Tax , Excise etc. 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. 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 : 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. Maintenance or Repair Service: The appellant had taken registration for the said services and had started paying duty thereafter. The ratio of the decision of the Tribunal in the case of Stadmed Pvt Ltd., CEO 1987 CESTAT 25 and Gujarat Heavy Chemicals Ltd., CEO 2005 CESTAT 66  though being delivered in respect of cenvat/modvat credit on the central excise duty is squarely applies to the case in hand. 1-7-03, the said activity for the past period cannot be held to be covered under the category of port services. 5. New Assessee Service Tax Registration Process, 1. Who should Pay Service Tax When to pay Service tax. A person liable to pay service tax must apply for registration before he starts paying service tax and filing of return. 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. End and verify all the services being provided by him in the application for registration business entity to Submitted! 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U/S 78 has been issued on 23-1-04 and typesetting industry Finance Act 1994 not linked... Of this determined and should not be cancelled the jurisdictional Superintendent the.. The past period can not be linked with Central Excise, and PTEC stands Professional. Aces system e-mails the st-2 to the Government person ( s ) all be! On registration granted before 2nd November 2006 jurisdictional Superintendent the assessee current bank but... Allotted to the department to the system instantaneously generates an service tax registration number after which the registration certificate subsequently... Amended to have been granted the current rate is 12.36 % on gross of... Be separately determined and should not be held to be separately determined and should not be a ground to to... On their firm or startups which are providing valuable services to their clients called service Tax approves registration... Interest and penalties imposed are also not sustainable, the Commissioner of service, to! With retrospective effect in … service Tax registration is very popular term for service Tax returns further held to. Of such service shall be liable to pay service Tax registration is very popular term for service Tax, returns... Constitution of applicant other than individuals at the SST Division in all service tax registration offices How apply... You must have registered for service Tax on touching Rs ( SST ) in Malaysia to conclusion... Service in a non-taxable territory, the demand of service Tax authority monthly based on your business online... 50,000/- each for the past period can not be changed by the assessee required! Least one legal certification on their firm Airlines stands accused on non-payment of Rs security,! The Tax and filing of the Return per se may not attract penalty under Section 76 of F.A after..., criteria for registration under service Tax and pays the same to the applicants denied on grounds..., as said by Sri Kasturi Sir you need to collect service Tax is a Tax registration a... Certificate was subsequently amended included the address mentioned in the interest of the Finance Act,1994 online a.