A Public Ltd. Co. M/s ABC Ltd. has started a new Division in the name M/s XYZ (A Division of ABC Ltd.) and registered under Service Tax for providing Courier Service in year 2001 when PAN based Assessee Codes were not in existence. Within 2 years (in year 2003) the company has closed its Division and surrender its Service Tax Registration Certificate. In the year 2004, the Service tax department had issued a Notice to the (Ex) assessee regarding short payment of Service Tax for Rs. 250/-. The Company has deposited the same alongwith requisite Interest to the Service Tax Department.
In the year 2005, the Co. M/s ABC Ltd. has registered itself for providing Goods Transport Service and also gets PAN bases Service Tax Code and regularly pay its Service Tax till now.
Now in 2009, the Service Tax Department has raised a Penalty to such closed Division M/s XYZ (A Division of ABC Ltd.) for Rs. 250/- regarding non payment of Service Tax. The Co. has agreed to pay such Penalty but Banks are denied to deposit such Penalty. They require PAN based Code but PAN based Code was never allotted to the (Ex) assess M/s XYZ (A Division of ABC Ltd.). The Registration Certificate was also surrender to the Department so the Co. also unable to apply the PAN based STC Code.
Please advise how to deposit such Penalty to the Service Tax Department.
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