ALPESH PALSANA (STUDENT) (26 Points)
26 August 2010one of the my client (proprietor) had already cancelled their service tax no. (after payment of all dues) , however he had collected some payment in relation to service already provided , now quetion is that under which no. he should require to make payment of service tax .
S Saravanan
(Chief Financial Officer)
(473 Points)
Replied 26 August 2010
Rule 4(7) of the Service tax rules, 1994 states that every assessee should surrender his certificate once he ceases to provide taxable services.
Rule 4(8) states that the Superintendent of Central Excise should ensure that all dues to the Central Government are paid before surrendering of the certificate.
In your specific case Rule 4(8) seem to have been violated. I would advise that you make a letter to the Superintendent of Central Excise stating the reasons for non payment and subsequent collections and then pay the relevant service tax.
Regards
S Saravanan
https://ssaravanan-vvu.blogspot.com/
ALPESH PALSANA
(STUDENT)
(26 Points)
Replied 26 August 2010
Thanks to S Sarvanan and further it is right, but after submitting this letter should assessee require to apply for allotment of service tax No. (because his No. already cancelled)?
S Saravanan
(Chief Financial Officer)
(473 Points)
Replied 26 August 2010
There is no provision in law to reopen the cancelled registration. This is quite a typical case and has to be decided by the commissioner of Central Excise based on your letter submitted.
Regards
S Saravanan
Manoj BG
(Tax Professional and in Service)
(1795 Points)
Replied 26 August 2010
AGREED WITH SARAVARAN.
REGARDS,
MANOJ
Raju K. A
(service)
(89 Points)
Replied 27 August 2010
For making payment of S.T, PAN based assessee code no. is necessary. Hence you have to take new regn.No. exclusively for payment of S.T. colleted.
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