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Query for service tax registration


Querist : Anonymous

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Querist : Anonymous (Querist)
05 July 2013 Kindly Note,
I started new business on date 14/02/2013 & was awarded an order of Rs. 18 lakh in the firm. in FY 2012-2013 i raised two invoices whose total amount was under 9 lakh. Now in this FY. My limit of 9-10 lakh has been exceeded when i made 3 more invoices after making my third invoice on dated 27/06/2013 Please clarify:

1. I have applied for service tax registration on dated 04-07-2013, is it correct for my above mentioned scenario?

2. On which amount i have to service tax & by what date? (my bill total in FY 2012-2013 was 791200.00, now in FY 2013-2014 it has became Rs. 1021795+1186521.60=2208316.60 till date)

3. Kindly mention will i have to submit return for first quarter in FY 2013-2014 also since my invoice dates when my limit of 10 lakhs was crossed fall in first quarter of FY 2013-2014. After the formation of company the invoice details are as given under:

L-1 amounting Rs. 701200.00 dt 26/03/2013
L-2 amounting Rs. 900000.00 dt 26/03/2013
L-3 amounting Rs. 822995.00 dt 08/04/2013
L-4 amounting Rs. 198800.00 dt 26/04/2013
L-5 amounting Rs. 1186521.60 dt 27/05/2013

Please give pointwise reply urgently

05 July 2013 In the facts mentioned you need to correct L-2 amount.

Now coming to your query, in case of F.Y. 13-14, you were supposed to apply for registration before issuing L-4, because when you add L-3 and L-4, total amount exceeds Rs. 10 Lakh (exemption limit). Hence you became liable to service tax from L-4. You will have to pay service tax on L-4 and L-5 both.

Since application is made on 3/07/2013, there is default in complying with the provision of registration and hence you may be asked to pay general penalty of Rs. 5000/-.

Since the bills are for 1st Quarter, you will have to file return for 1st Qtr.


Querist : Anonymous

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Querist : Anonymous (Querist)
05 July 2013 Thanks
Yea you are correct L-2 amount is 90000.00 instead of 900000.00

Please mention is it our duty to pay the mentioned penalty of Rs. 5000.00 or it is on choice of the concerned service tax official to waive off or apply the mentioned penalty?

Also please mention that as my date of application is 3/7/2013 and last of filing the first quarter return is 5/7 13 am i liable for the penalty in deposition of first quarter return also?

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