Query on service tax

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Venkat Iyer

Consultant

21 Points Posted on 30 April 2015

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

Replies (2)

NAVIN AGICHA

HELPING HAND

1059 Points Posted on 30 April 2015

I will suggest you to contact on toll free number of service tax, and I would also suggest you to that file return for previous period after talking them, if previous return is not possible then show it In this period and keep reconciliation for record.

Manoj Agarwal

Service Tax Consultant Rourkela Service

2755 Points Posted on 02 May 2015

Once you charge and collect service tax, you MUST pay the same to the Govt. exchequer on due date determined using Point of Taxation Rules. The department will (and can) never object when an assessee is making payment of tax. You can pay the same using the new registration number (which you will receive within 2 days of ST-1 application) and reflect it in your return for the 1st half of 2015-16 as payment towards arrears of tax.