Registration as non-assessee
This query is : Resolved
03 January 2014
my client is a firm only receiving services from advocates and goods transport agencies.
it also is exporter of goods (for which it wants to apply for refund of service tax)
does this firm has to register as non-asseseee on st1 or as assesseee ?
regards,ca kunjan, kunjan@nsc.in
it also is exporter of goods (for which it wants to apply for refund of service tax)
does this firm has to register as non-asseseee on st1 or as assesseee ?
regards,ca kunjan, kunjan@nsc.in
03 January 2014
you need to register as assessee only.
non-assessee registration is to be done only in the following cases:
Ø Merchant Exporter
Ø Co-noticee
Ø Refund Applicant other than registered taxpayers
Ø Persons who have failed to obtain CE/ST registration as required under the law and against whom the Department has initiated proceedings and
Ø Persons who are required to tender any payment under CE/ST laws, rules & regulations
non-assessee registration is to be done only in the following cases:
Ø Merchant Exporter
Ø Co-noticee
Ø Refund Applicant other than registered taxpayers
Ø Persons who have failed to obtain CE/ST registration as required under the law and against whom the Department has initiated proceedings and
Ø Persons who are required to tender any payment under CE/ST laws, rules & regulations
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03 January 2014
hello, is it because this firm receives services from advocates, goods transport agencies (and similar reverse service tax providers), thats why it requires as assessee only?
because, i was thinking this firm can register as non-asseseee as a "merchant exporter" or "refund applicant other than registered taxpayer?"
because, i was thinking this firm can register as non-asseseee as a "merchant exporter" or "refund applicant other than registered taxpayer?"
03 January 2014
are you merchant exporter or can you claim refund???
you need to register as an assessee ( as receiver).
you need to register as an assessee ( as receiver).
03 January 2014
yes, my client-firm is a merchant exporter of goods(not providing any services)
it is receiving services which it uses to make goods to export.
hence, we want refund of those service tax (like testing services, CHA services etc).
but its also receiving services from advocates & goods transporters (which cannot be claimed as refund as not used in export).
my question is - Sir, Do you think firm should register as assessee and not as non-assessee?
thank you for your efforts,
it is receiving services which it uses to make goods to export.
hence, we want refund of those service tax (like testing services, CHA services etc).
but its also receiving services from advocates & goods transporters (which cannot be claimed as refund as not used in export).
my question is - Sir, Do you think firm should register as assessee and not as non-assessee?
thank you for your efforts,
03 January 2014
therefore you need to register as service receiver friend.
04 January 2014
yes in this situation you need to first register as a service receiver.
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