effective date for payment of S T

This query is : Resolved

krishna (Querist)
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23 April 2008
Service Tax Register on December 2007,
assessing officer says S T should be pay from June 2007. The service provider of Rent existing before June 2007.

They have to pay Service Tax from the June onwards or after the registration date

Thanking you

CA Shailesh +91 9393926464

CA Shailesh +91 9393926464 (Expert)
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24 April 2008 Generally, one has to apply for registration within one month from the date he/it starts providing taxable service.

Since, in ur case service provider has applied late for registration, it is his/its fault and hence, he/it has to pay tax out of the income from June onwards

R.V.RAO

R.V.RAO (Expert)
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24 April 2008 SERV.TAX ON RENTING OF COMMERCIAL PROPERTY WAS MADE EFFECTVE FROM 1 ST JUNE 07.
THEREFORE THE SERV. TAX IS APPLICABLE FROM THAT DATE.
NON REGISTRATION UNDER SERV. TAX ACT IS NO DEFENCE/EXCUSE.
IF THE SERV. TAX WAS COLLECTED IN FACT FROM JUNE 07, THE SAME HAS TO BE DEPOSITED IRRESPECTIVE OF FACT OF / DATE OF REGN. UNDER SERV. TAX ACT.
THE ONLY DEFENCE RIGHTLY SO , COULD BE NON COLLECTION OF SERV. TAX FROM JUNE TO DEC. 07.
IF THIS CAN BE PROVED CONCLUSIVELY, SERV. TAX LIABILITY CAN BE AVIOIDED FROM JUNE 07 TILL THE DATE OF ACTUAL COLLECTION AND DEPOSIT.
R.V.RAO

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