QUIERIES REGARDING SERVICE TAX

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RAHUL KUMAR TAANK

RAHUL KUMAR TAANK (Querist)
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15 December 2010 SIR,
Why registration is necessary? & Tell Under what authority service tax is levied?

RAHUL

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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15 December 2010 mr.Rahul,

Registration is identification of an assessee. Identification is necessary to deposit service tax, file returns and undertake various processes ordained by law relating to service tax. 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.
Under what authority service tax is levied
Vide Entry 97 of Schedule VII of the Constitution of India, the Central Government levies service tax through Chapter V of the Finance Act, 1994. The taxable services are defined in Section 65 of the Finance Act, 1994. Section 66 is the charging section of the said Act.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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15 December 2010 furhter reply of quiery :-

please noted that :-

Vide Entry 97 of Schedule VII of the Constitution of India, the Central Government levies service tax through Chapter V of the Finance Act, 1994. The taxable services are defined in Section 65 of the Finance Act, 1994. Section 66 is the charging section of the said Act.

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