A service tax registration was applied for in March 2015 for a Partnership firm. The registration was rejected by the Department on the grounds of expired rental agreement copy submitted as proof of place of business. In the meanwhile, service tax has been charged on services rendered. Anyways, now the firm is re applying for ST registration with a renewed rental agreement copy. Now, the query is that will it be possible to pay the service tax deducted during this unregistered tenure (deducted during the period ST regn is not made by the firm) to the department. If so, what is the process for the same.
Thanks in advance,
Venkat Iyer
CAclubindia
