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Half yearly return

ajay (advocate) (211 Points)

29 December 2011

namaskar,

applied for service tax registration of a client on 23 september 2011 online

. But i got the registration certificate with date mentioned 07 november. also date of provisionig of service as given by me at the time of registering online was september.

now the question is that, is my client liable to file half yearly return for the period april to september.....when i contacted the range inspector of service tax his answer was in negative, i am also of the same view but i want to know other learned views........

thanks

ajay

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2 Replies

Arun Jain (Account Professional) (479 Points)
Replied 29 December 2011

No, because you have not raised any invoice after getting service tax before 30th sept and even your registration is starting from 7-Nov so you dont require to file any return.

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CA Prabhat Gupta (Manager (Indirect Taxes)) (821 Points)
Replied 29 December 2011

In my opinion, you are required to file Service Tax return for the period April - September 2011. Though the certificate was received at a later date dated November 2011, it is not a good excuse for non filing of return. If we refer Rule 4(5) of Service Tax Rules, 1994 as amended it says that:

"4(5) The [Superintendent of Central Excise] shall after due verification of the application form, 2[or an intimation under sub-rule (5A), as the case may be,] grant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application 3[or the intimation]. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted."

Service was provisioned in September 2011, Service Tax was levied. Hence return for the same is required to be filed as per Service Tax provisions.