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Should a service provider charge service tax

This query is : Resolved 

22 June 2012 Respected Members',
We know that as per provision if any service provider's aggregate value of taxable service in a financial year exceeds Rs 9 lacs he should apply for registration within 30 days from such date.But if the above stated condition does not apply,Should the service provider charge ST in his invoice made to its customer(s)?

Suppose he wrongly charges service tax in the invoices, then how he should deposit the tax to the credit of Central Government,as he does not have any service tax registration no.Then should he specially apply for the registration no.?

23 June 2012 Without valid RC number one should not collect service tax in his bill. The service receiver cannot avail cenvat benefit without RC number.

For wrong collection, he should get regn number and remit the tax.

rengaraj r.k

24 June 2012 Thank you very much Sir...


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