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Service tax payment to government

Service Tax (Legacy) 671 views 2 replies

Madhu

Team Member

155 Points Posted on 07 August 2013

We have two service tax number.

Assume : ST01 & ST02

ST01:

Received Service tax from Customer : 10000 on x amount (OUPUT)

Service tax Payment made to vendor : 1000 on x amount (INPUT)

Now i have to make Rs. 9000 to government behafl ST01

ST02:

Received Service tax from Customer : 0 on x amount (OUPUT)

Service tax Payment made to vendor : 1000 on x amount (INPUT)

Now it's not require to make payment to government behalf of ST02

Query:

Is it possible to make payment to government like below

9000(ST01) - 1000(ST02) = 8000 to government.

Regards,

Madhu

Replies (2)

Dipjyoti Majumdar

CA in service & CS. dipmaj@

3505 Points Posted on 09 August 2013

How can you have 2 ST nos on a single PAN. ?

Manoj Agarwal

Service Tax Consultant Rourkela Service

3456 Points Posted on 12 August 2013

A entity may have two ST Registration No. for different premisis having independent billing or if the entity has not opted for centralized registration. Even in Central Excise, an assessee may have multiple registration numbers for different factories/units.

In my view, each registration no. is treated as seperate assessee and the Cenvat Credit of one unit can not be utilized against tax liability of another unit in service tax law. If someone can provide the relevant provisions/case laws, that it would be very nice.