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Help regards applying for new st number

Udgam Koomar (Tax Technologist) (1949 Points)

10 August 2016

Hello, I am applying for a new ST number for a person who does not have any business just one commercial property whose rent receivable is more than 10Lacs. I nedd to know::

(a) Which form to fill A1/A2/A3/A4/ST1/Declerant?? because all these wants company name, its individual with no busines so no company name, so what details to give under this?

(b) Is this a case of non-assessee?

(c) The company who is paying rent to him will quote this ST number so will this new assessee have to file any form of ST returns??

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5 Replies

CA MANISH BINDAL (CHARTERED ACCOUNTANT ) (535 Points)
Replied 11 August 2016

Form A1/A2/A3/A4 are used in case of SEZ, Is Assessee a SEZ unit,

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CA MANISH BINDAL (CHARTERED ACCOUNTANT ) (535 Points)
Replied 11 August 2016

For Applying for ST Registration Form No. ST-1 is to be filed online on Website of WWW.ACES.GOV.IN

franklings (MD) (135 Points)
Replied 11 August 2016

Unit Run Canteen (URC) of Canteen Stores Department (CSD) , Ministry of defence not falls (comes) under the category of Registered factory OR Registered society OR Cooperative society OR corporate body OR Partnership firm Or any Dealer of excisable goods, who is registered under the central excise act 1944 (1 of 1944) OR the rules made there under. URC of CSD canteens receives goods and sells through their self outlets, not through public outlets and it is purely for their self-service.

From reliable source of Chartered Accountants I came to know that there is no service Tax payable prima facie for the transportation of the unit run canteen CSD items . Is it correct .If correct please provide the notification, rule or Section

Udgam Koomar (Tax Technologist) (1949 Points)
Replied 11 August 2016

Manish Sir, as told in original post, the assesse has nothing to do with any sort of business, no firm no company no partnership, no HUF, no factory, no profession, just an ordinary indian citien who has a commercial property whose annual rent is more than 10L, the tenant has asked me to get a ST number.

CA MANISH BINDAL (CHARTERED ACCOUNTANT ) (535 Points)
Replied 11 August 2016

Mr Udgam Koomar

Sir, As per section 66E of finance act 1994. Renting of immovable property comes under declared service. If Such Immovable property is not a residential building.In your case it is a commercial property so it it out of negetive list under section 66D and liable to service tax.

However for calulating the limit for Registration under Service Tax Act, (As per section 69& rule 4 of service tax rules 1994) any provider of taxable service whose aggregate value of taxable service in a financial year exceed Rs 900000 Required to Rejistered under service tax and have to obtain S.T registration no..

But as per notification no 26/2012 dated 20.06.2012 taxable value in case of renting of immovable property is to be calculated @ 60% of total valu. Means in your case taxable value will be taken (60% of Rs. 1000000)i.e. Rs 60000. Hence you are not crossing the limit of Rs .900000. Hence no Service Tax registration compulsor required.

.But if you want to get registered (Optional) you can get registered and you have to file half yearly service tax return for the above assessee. For registration purpose you have to file S.T-1 on www.aces.gov.in. and get rejistered in the name of individual with a proof of name on pan card.

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