Registration as non-assessee

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CA Kunjan - www.canaresh.com (Querist)
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03 January 2014 my client is a firm only receiving services from advocates and goods transport agencies.
it also is exporter of goods (for which it wants to apply for refund of service tax)

does this firm has to register as non-asseseee on st1 or as assesseee ?

regards,ca kunjan, kunjan@nsc.in

Nikhil Kaushik

Nikhil Kaushik (Expert)
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03 January 2014 you need to register as assessee only.

non-assessee registration is to be done only in the following cases:

Ø Merchant Exporter

Ø Co-noticee

Ø Refund Applicant other than registered taxpayers

Ø Persons who have failed to obtain CE/ST registration as required under the law and against whom the Department has initiated proceedings and

Ø Persons who are required to tender any payment under CE/ST laws, rules & regulations

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CA Kunjan - www.canaresh.com

CA Kunjan - www.canaresh.com (Querist)
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03 January 2014 hello, is it because this firm receives services from advocates, goods transport agencies (and similar reverse service tax providers), thats why it requires as assessee only?

because, i was thinking this firm can register as non-asseseee as a "merchant exporter" or "refund applicant other than registered taxpayer?"

Nikhil Kaushik

Nikhil Kaushik (Expert)
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03 January 2014 are you merchant exporter or can you claim refund???

you need to register as an assessee ( as receiver).

CA Kunjan - www.canaresh.com

CA Kunjan - www.canaresh.com (Querist)
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03 January 2014 yes, my client-firm is a merchant exporter of goods(not providing any services)

it is receiving services which it uses to make goods to export.

hence, we want refund of those service tax (like testing services, CHA services etc).

but its also receiving services from advocates & goods transporters (which cannot be claimed as refund as not used in export).

my question is - Sir, Do you think firm should register as assessee and not as non-assessee?

thank you for your efforts,

Nikhil Kaushik

Nikhil Kaushik (Expert)
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03 January 2014 therefore you need to register as service receiver friend.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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04 January 2014 yes in this situation you need to first register as a service receiver.

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