Mulitple Registeration of Services

Queries 428 views 1 replies

Hi All,

As per my knowledge if the same assessee provides more than one taxable service, Rule 4(4) stipulates that a single application will suffice, mentioning therein all the taxable services in Col. 4 of From ST-1, all the taxable services must be entered.

My questions are:-

What are the penalties in case assessee does not mention all taxable services in ST-1?

How can assessee get the other services included at later stage?

What if the assessee has not registered for that services but charges and deposits the service tax?

What if  the assessee has registered for a service but at a later stage not providing that service?

Replies (1)

Ans 2) Assessee can get the other taxable services included under the same registration simply by filing the prescribed form to amend ST-2

Ans 4) In case the assessee stopped providing any taxable service, he still have to file NIL return regularly or else the assessee can also surrender the registration for the same


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