Service tax query

Queries 417 views 2 replies

NIRAJ

EXECUTIVE

55 Points Joined May 2010

Sir,
One of our contractor has taken service tax registration from UP and providing his service in Meghlaya.
Does he need to take a new registration in Meghalaya or has to amend his registration to Centralized Registration, (in this context i want to inform you that he is providing his services to Meghalaya only).
Further, he has charged service tax from October 2011 to parties but not deposited the amount to department and neither has filed any return.
So, if he deposit the service tax amount to department including interest, does he need to file return immediately (including late fine / penalty) or within the stipulated period i.e. 25th October '12 (for April '12 - September '12).
Thanks in advance, waiting for your reply.

Replies (2)

Prateek Agarwal

Sr. Executive - Finance & Accounts

1732 Points Joined February 2011

The contractor is providing service from UP. Hence, he should be registered in UP as a service provider. No need for separate registration in Meghalaya (If he is providing service FROM Meghalaya, then a need for separate registration or centralised registration).

Plus, with all interest and penalties paid, you should immediately file the return as there is no relevance of due dates for late return filing.

Regards

Ajit kumar Dubey

Taxation Manager

637 Points Joined September 2008

The present case which you are reporting is a gross violation. I agree with Mr. Prateek, presently you should apply for registration in Meghalaya and also apply for online submission of returns, and upon receipt of the ST Reg No.and the access to use the ACES website, pay the tax amount charged on the invoices along with the interest. As liability to pay service tax is on accrual basis and not on the amount collection realised from customers.Then immediately file the return by e-filing as no manual returns are acceptable under the amended law.