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Service tax registration

Daxa manek (CA) (108 Points)

27 December 2012

Dear All,

A company is having its Service tax registration number with address say ABC ( owned property) now the same company is shifted to rental premise say XYZ ( Rented Property) . What procedure is required to add this rented place of business in the original service Tax Registration.

thanks & regards,

Daxa Manek

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8 Replies

CA MANISH AGRAWAL (Practice) (539 Points)
Replied 27 December 2012

There need to notified the board filing ST-01 form or choose the composite pemises option.

CMA RAVI (ASSISTANT MANGER - FINANCE) (478 Points)
Replied 27 December 2012

The same needs to be intimated or updated with the department within 30days of the change in form ST1 as mandated by Service Tax Rules.

praveen (Chartered Accountant) (6971 Points)
Replied 27 December 2012

you can apply for amendment and get the same changed.

Daxa manek (CA) (108 Points)
Replied 28 December 2012

Dear Manish,

while amending St-1, where is the option of composite premises?

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
Replied 28 December 2012

Agreed with opinion given by learned members.

Just to add, fortunately or unfortunately, the service tax rules, 1994 do not provide for any penalty if the updation is not intimated to Range Officer within 30 days of change. I think the Dept. views such amendment application with some sort of leniency.

Regards,

Daxa manek (CA) (108 Points)
Replied 28 December 2012

Dear all,

Kindly let me know in form ST-1 where exactly i need to amend ( add rental premise address alongwith original owned address) ?

CA Sourabh Goenka (Chartered Accountant) (249 Points)
Replied 28 December 2012

If you have more than one premises and want a single registration for all the premises, you have to take permission with superintendent of service tax for the single registration. For more clarity read portion of registration of service tax.

CA GUPTA (..) (81 Points)
Replied 29 December 2012

dear all,

i want to take service tax registration as service recepient under the service tax category service of transportation of goods by road, but in the the ST-1 application being filled online, service category still shows "other than negative list" instead of specific category (120accounting codes) inspite of the fact that st-1 has been amended on 30.11.2012 ( old accounting codes restored by circular dt. 30.11.2012).

what should i do?