As per my knowledge if the same assessee provides more than one taxable service, Rule 4(4) stipulates that a single application will suffice, mentioning therein all the taxable services in Col. 4 of From ST-1, all the taxable services must be entered.
My questions are:-
What are the penalties in case assessee does not mention all taxable services in ST-1?
How can assessee get the other services included at later stage?
What if the assessee has not registered for that services but charges and deposits the service tax?
What if the assessee has registered for a service but at a later stage not providing that service?
1. Every Assessee bound to inform the AC of Central Excise about the addition of new line of services under whose jurisdiction he falls. Normally penalty for non registration is higher of Rs. 200 Per Day or Rs. 5000. However in this case there is no specific provision of Penalty in this regard. However you may face the problem at the time of submission of the return and at the time of the assessment the question of penalty may be arisen.
2. According to Rule 4(5A) provides that if there is any change in information and details submitted int form ST-1 at the time of registration, the same should be informed to jurisdictional AC/DC within 30 days of such changes. (including addition of new service line)
3. As a register holder of existing services you have to charge the ST in your invoice and have to deposit the same with the central Government. Addition of new services does'nt change your registration number and you have make the payments and file the returns under the same Code irrespective of number of services you are providing.
4. If assessee had received any advance for future services and fails to provide the same due to any reason (vis. cancellation of contract etc.), and if he deposited the ST on such advances then he can adjust the same payment against the liability of subsequent month or quarter, provided after the payment he should inform the Superintendent of Central Excise within 15 days.
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