Service Tax Registration

This query is : Resolved

Guest

Guest (Querist)

09 May 2011 Dear Expert,

One of my client from this year providing taxable services. So it had applied for the Service Tax Registration and sumbitted the following documents.

Form ST-1, Copy of PAN card, MOA & AOA, proof of addres and list of directors.

But now the officer is asking for 'Undertaking for Past Liabilities'.

My question is whether such undertaking is required for ST registration. If yes, can any one provide me the format of the same.

Thanks.

prasad

prasad (Expert)
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10 May 2011 while seeking registration under service tax no under taking for past liabilities is required.

CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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10 May 2011 Obtaining undertaking for past liability is unauthorised. But the officer can investigate in to the past services and failure to pay tax can be brought under show cause notice. Even without undertaking, the amount can be adjudicated and recovered.

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