10 May 2011
I made service Tax registration for services of architect in year 1998 when the tax became applicable. The numerical Assessee code allotted initially was replaced by a PAN based assessee code in year 2001. I paid Tax on this basis till the limit was enhanced to 10 Lacs in the year 2009. After which only returns with no tax liability were filed. In March 2011 I needed to pay service tax on surplus receipts. Meanwhile all the data is now migrated to ACES, which returns my Assessee code with invalid status. Inquiry with regional ST office revealed that a Temporary Assessee code is created for my details. I have received no communication earlier in the matter. As I was not having email Id when I registered, I received no TPIN as well. I queried in March 11 to Service Tax Help Desk but got no response so far. I am now advised verbally by the ST office to make fresh online registration through ACES CE to sort the issue. As my registration is still valid I need help to know: Is it necessary to make fresh registration when earlier registration is valid but to due to system errors my code is returning invalid status? If not, what is the prescribed procedure for validating the existing Assessee code in ACES database on basis of the existing Registration?
10 May 2011
write a letter to your service tax range officer providing your email ID. and ask for TPIN no. He will change status as active. and give user ID and password.