Service tax registration help

Queries 837 views 4 replies

I am an employee of a proprietorship firm (travel company) and simultaneously I have started my own proprietary firm of IT software services from last one year.

 

So, I applied for Serivce Tax online in the same address where I am staying currently (rented). While registration I chose,
Constitution Of applicant : Proprietorship
Category of Registrant : Service Provider
Nature of registration : Registration of a single premise
Taxable services provided : Information technology software service

 

After registration, I got acknowledgement saying,
"New assessee seeking registrations in Service Tax should submit to the jurisdictional Range Officer, a
print out of the application form submitted online duly signed by the authorized signatory along with copies of the following documents :
(a) copy of PAN,
(b) Proof of residence,
(c) Constitution of applicant at the time of filing an application for registration, and
(d)Power of attorney would be required in respect of authorized person(s)."

 

I have some doubts.

  1. Did I fill the form correctly?
  2. What is Constitution of applicant at the time of filing an application for registration?
  3. What is Power of attorney in respect of authorized person(s)?

Can anyone help me out here.

Replies (4)

Hi,

 

You register correctly.

 

 

Originally posted by : SELVAKUMAR
Hi,

 

You register correctly.

 

 

Thank you for your response. What about point 2nd and 3rd?

Sir, you mentioned that at the time of registration you opted for Information technology software services.

 

According to Finance Act -

“Information technology software” means any representation of instruction, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.

(Section 65 (53a) of Finance Act, 1994 as amended)

 

 

“Taxable Service”

means any service provided or to be provided to any person, by any other person in relation to information technology software, including,-

(i) development of information technology software,

ii) study, analysis, design and programming of in

formation technology software,

(iii) adaptation, upgradation, enhancement, implementation and other similar services related to information technology software,

(iv) providing advice, consultancy and assistance on matters related to information technology software, including conducting feasibility studies on implementation of a system, specification for a database design, guidance and assistance during the start up phase of a new system, specifications to secure a database, advice on proprietary information technology software,

(v) providing the right to use information technology software for commercial exploitation including right to reproduce, distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products,

(vi) providing the right to use information technology softwaresupplied electronically.

(Section 65 (105) (zzzze) of Finance Act, 1994 as amended)

 

So where is the kind of Service which you intend to continue as a TRAVEL Company being registered as sir?

 

@ Sathish

You did not read my thread properly. I said I work for a travel company (I am not the proprietor of that company). Separately I have started my own business of software services. For that I have applied for service tax.


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