What if three service code taken and file return of one...

This query is : Resolved

Umaanshu (Querist)
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26 October 2013 Hello Experts,

I have registered with service tax department for three services code like Manpower Agency (060), Goods Transport Agency (262) and Industrial Construction(290).

What if at the time of return filling , i marge the transaction of all service into one and file the service tax under only one service tax code.i.e. Manpower Agency (060)

I know that it is not fair. What will happen and how much penalty and interest will be imposed on me?

Kindly reply...

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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27 October 2013 You are most welcome to file the return as you please. I assume that you will also being the ST due under only one code Manpower Supply Service.

The effects of this action:

(1) Concealment of services rendered with the intention to evade payment of duty. Mens rea is apparent. Show Cause Notice will be issued for supression of services rendered and evasion of duty payable due to non filing of ST-3 Returns. O-I-O will levy the tax on the supressed service alongwith interest due, penalty for non filing of ST-3 Returns of about Rs.10,000 or more per year (2 returns) and penalty equal to the duty sought to be evaded.

(2) With effect from 01-04-2013, the Commissioner is empowered to issue arrest warrants against defaulters / Directors / Authorised Signatories.

(3) Manpower Supply Services is not disclosed completely in the books of accounts. Hence transfer the file to CE Intelligence for investigation.

(4) The आ बैल मुझे मार syndrome in inviting troubles of inspection, investigation and of course of unprecedented harrassment much to the joy of Departmental Officers that ऐसा भी एक बकरा मिला - चलो दावत हो जाये.

One fails to understand how such stupid ideas ever enters ones head and how one can even ask for clarifications on the same.