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Is service tax registration is required

Shenba Associates (Partner) (115 Points)

16 July 2012

Hi Friends...

Assesse is an Export Service Provider of newly commenced business. There are no other new business as per MOA. As per service tax rules the applicability of ST Registration as my concern is NOT RQUIRED. Since there is no liability arises for collection of Service tax. The registration is requied when the liability is arised as Per Rules (as my knowledge).

If i registered, can i claim refunds for service collected from Other Parties (Such as Secutity Service, Rent Service and Professional Service).

Please suggest me. Replies are awarded

Regards

Your best friend

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9 Replies

Parihar Gopal (Corporate Taxation ) (392 Points)
Replied 16 July 2012

, if the service provider avails the benefit of basic exemption of Rs. 10 lakh, then he cannot claim the following benefits under Cenvat Credit Rules-

a) Cenvat credit of service tax paid on any input services used for providing taxable services for which exemption benefit is availed.

b) Cenvat credit on capital goods received in the premises of service provider during the period for which such exemption is claimed.

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Shenba Associates (Partner) (115 Points)
Replied 16 July 2012

Thanks Gopal....

But I need more for my clarity. As your statement is correct of Service Tax..... So tell me the registration is required or not. Then if i registered, why should i file NIL return for every half year. Since there is NO INPUT available as you said.

Regards

Sankar

Parihar Gopal (Corporate Taxation ) (392 Points)
Replied 16 July 2012

u need not require to Register upto 9 lakh value of service provided

Shenba Associates (Partner) (115 Points)
Replied 17 July 2012

My Service is only export for which is arrived to the amounting of Rs. 4 Croressss. As Per Service Tax Registration NORMs no need to get registration number. Unless your liable to service tax as my concern. The meaning of Exempt from Tax and Service Tax NOT Applicable is more variant.. For my case, service tax not applicable. Correct me if i am Worng.

Kindly suggest me MR. GOPAL and Experts...................

Regards

Sankar

Ajit kumar Dubey (Taxation Manager) (637 Points)
Replied 17 July 2012

Are you doing export of goods or of service. If you are not liable to service tax then you need be registered under the same.

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Shenba Associates (Partner) (115 Points)
Replied 17 July 2012

This is export of service. so why should i registered under that. For which circumstance i have to do for the same

Thanks for reply Ajith (My favouite actor)

Regards

Mari sankar

Ajit kumar Dubey (Taxation Manager) (637 Points)
Replied 17 July 2012

If you fulfill all the prescribed conditions for export of service then you are not liable to take the registration.

Shenba Associates (Partner) (115 Points)
Replied 17 July 2012

Very thanks AJITH............

But what you mean by fullfill of all prescribed condition. Can you explained????

Ajit kumar Dubey (Taxation Manager) (637 Points)
Replied 17 July 2012

There are certain conditions for determining whether the service rendered can be considered as export service or not. These conditions are specified in rule 6A of Service Tax Rules 1994.

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