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Effects of surrender of service tax no

mukta (Analyst) (100 Points)

30 July 2010

I have a case where service tax no is surrendered for branch office as co. is now public ltd and will pay service tax from head office.Still branch office has received notice for non-filing of periodical returns by the department?

How they can issue such notice? what should be the reply?

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6 Replies

Raju K. A (service) (89 Points)
Replied 30 July 2010

The public limited company has to obtain centralised registration for payment of ST in respect of branches and shall file returns accordingly. Then you may reply the juridictional department officers about the centralised registation along with a copy of the registation certificate.

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SUDHIR & PRADEEP JI (CA FINAL+LLB + DISA) (2299 Points)
Replied 30 July 2010

PUBLIC LTD CO. MUST ADOPT THE CENTRALISED REGISTRATION FOR PAYMENT OF S.T

SUDHIR & PRADEEP JI (CA FINAL+LLB + DISA) (2299 Points)
Replied 30 July 2010

PUBLIC LTD CO. MUST ADOPT THE CENTRALISED REGISTRATION FOR PAYMENT OF S.T

mukta (Analyst) (100 Points)
Replied 02 August 2010

Company has taken centralised registration. Now co branch office should reply to notice along with copy of central registration. right?

that can be the only reply to notice

Raju K. A (service) (89 Points)
Replied 04 August 2010

Branch offices should reply that the ST liabilities in respect of branches have been discharged at the head office. If possible you may enclose copy of the latest consolidated ST-3 return filed at the central office which includes the ST liabilities of the branches.