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hemlata p. soni (Querist)
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22 April 2013 my client is already cross the limit of turnover in previous year but still he has not taken service tax no.
suppose now he wants to take service tax no. than he has to paid service tax for previous year or the date from which he has applied for the service tax no.

please give on urgent basis

CA Vikas Acharya

CA Vikas Acharya (Expert)
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22 April 2013 ofcourse he has to pay the service tax if leviable in earlier years too..

but before going for registration consider this year's budget. in which interest and penalty can be saved.

detail of which is as follows.

Introduction of One time Amnesty Scheme
To encourage voluntary compliance and broaden the tax base, one time Amnesty Scheme has been introduced by Finance Bill, 2013 called as “Service Tax Voluntary Compliance Encouragement Scheme, 2013 by way of:

a. waiver of interest and penalty; and
b. immunity from prosecution,
The essence of scheme will be that to get complete waiver from interest and penalty, assessee shall make a declaration about his tax dues and shall pay not less than fifty per cent of the tax dues so declared along with submission of proof of such payment to the designated authority on or before the 31st day of December, 2013. Balance of the tax due declared but not paid shall be required to be paid by the declarant on or before the 30th day of June, 2014.

However, in case a declarant fails to comply with the time limit as mentioned above but pays the same on or before 31.12.2014, interest shall be payable only for the period of delay as starting from 1.7.2014.

This scheme will be benefited to the stop filers, non-filers or non-registrants or service providers (who have not disclosed true liability in the returns filed by them during the period from October 2007 to December 2012) who pay the "tax dues".

read complete proposal of One Time amnesty Scheme or Service Tax Voluntary Compliance Encouragement Scheme, 2013

so check this vces scheme, if beneficial for you.