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. Penalty: Failure of registration may attract a penalty under Sec. Registration number (number plate) For example, CU57ABC Continue ]. Hence, you can write the number one by one in the end and verify all the registration with the associated PAN. (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,-. 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) – It is charged on all services except the services in the negative list of services. Provided below is the list of documents required for various kinds of organisations. 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)]. Such a business would need to collect service tax on hitting Rs. 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. User ID, once chosen is final and cannot be changed by the assessee in future. (Para 3). 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. They must start collecting service tax on touching Rs. 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. Such. The adjudicating authorities have discretion not to impose any penalty for delay in paying service tax and for delay in furnishing return in terms of Section 80 of F.A. It deals with the tasks of formulation of policy concerning levy and collection of Customs & Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and … 6. Extended period cannot be invoked. In respect of credit denied on other grounds, the impugned order is upheld. 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. 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 Online Registration is very popular term for service providers or startups which are providing valuable services to their clients. 94, but they have no such discretion for not imposing penalty for failure to apply for registration. 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. Service Tax Rate in the year 2016 ? 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. The appellant had taken registration for the said services and had started paying duty thereafter. The issue involved is bona fide interpretation of provisions of law. Service tax has to be paid to the central government by anyone who is a service provider, service receiver, or any liable entity. <> 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. %���� 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. The user needs to logon to the system, through internet at http://www.aces.qov.in. Only GSTIN number has to be obtained by all tax persons. Get your business new GST registration online from the GST official registration website. 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. 1 lac in all would be sufficient to discharge the penal obligations under Section 76 of the Act. Registration kiosks are provided at the SST Division in all RMCD offices 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. His registration certificates shall be amended to have the necessary effect, but will not be cancelled. 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