service tax

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This query is : Resolved

kumud warke (Querist)

11 December 2008
sir,

Whether excess payment of service tax under one Service Tax Registration No. (for one service) can be adjusted against short payment of service tax under another registration no. (for another service) being provided by the same organistion?

If yes, please let me know the relevant section and rules in this regard.

BALU V

BALU V (Expert)

11 December 2008 Every service provider is a legal person by themselves. Hence, in my opinion such transfers are NOT permissible

S. Banerjee

S. Banerjee (Expert)

19 December 2008 Service Tax registration no. has been issued by the Dept based on PAN. One company should have only one PAN may be different service tax registration number for different location/office from where the service bill is being raised, if not taken Centralised registration. Here the number of services is immaterial.
If different registration number has been issued by the department for different offices. All the offices are be to treated as separate assessee. It is mandatory to submit the half yearly return service wise against all the registration number under section 79 .
Thanks, S. Banerjee

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