Registration done erroneously
This query is : Resolved
14 December 2013
Dear sirs,
My client is properitor and has erroneously got himself registered for service tax for gta service as service reciever not knowing notification no 30/2012. He has paid service tax for one quarter also but afterwards not filed return for two half year on recommendation of ca that as he is not liable to pay service tax because of notification no 30/2012 he is not required to file returns because of circular no Circular no 97/8/07 dt August 23 2007 . Now he wants to surrender his service tax no . Will he be imposed with penalty of non filing of return ?
My client is properitor and has erroneously got himself registered for service tax for gta service as service reciever not knowing notification no 30/2012. He has paid service tax for one quarter also but afterwards not filed return for two half year on recommendation of ca that as he is not liable to pay service tax because of notification no 30/2012 he is not required to file returns because of circular no Circular no 97/8/07 dt August 23 2007 . Now he wants to surrender his service tax no . Will he be imposed with penalty of non filing of return ?
15 December 2013
if service tax was not payable, then penalty cannot be levied for not filing the return. (refer suchak marketing case)
apply for surrender of the registration.
apply for surrender of the registration.
16 December 2013
No penalty will be imposed but u need to apply for surrendering of registration.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- STCG....................................................
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- TAN for Partnership
- Sales return eway bill
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- Is E Way Bill Valid If Transport ID Not Mentioned in PART A But Vehicle details mentioned in PART B
- GST Registration Horse racing
- Small dealers gst returns filing
- Section 43B(h) – MSME Invoice Paid Before Year End but After 45 Days
- CA IPCC Registeration in 2012, Is my registration Active or Expired
- Free lancer income
- Long Term Service award taxability in hands of company
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
