CA Dheeraj Bansal (Chartered Accountant) (652 Points)
16 May 2011Sir I want to ask one of my hotel is required to register under the service tax cetagory " Short term accomodation services". But when i register online for the registration under service tax the head, the head named "accomodation services" appears there. I want to ask can i register in this head. or tell me alternative head.
Thanx in advance
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 16 May 2011
The service has become taxable w.e.f. 1-5-2011. Accounting Code - Service Tax : 00441070. Payment of interest, penalty, etc. : 00441071.
Relevant Definition - Any service provided or to be provided to any person, by a hotel, inn, guest house, club or campsite, by whatever name called, for providing of accommodation for a continuous period of less than three months, is a taxable service [section 65(105)(zzzzw) of Finance Act, 1994 inserted w.e.f. 1-5-2011]
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 16 May 2011
refer to section mentioned, if it appear/match on ST1 then proceed, or wait for few days, as its just to be updated on aces and in act.
CA Dheeraj Bansal
(Chartered Accountant)
(652 Points)
Replied 17 May 2011
Sir can u plz tell me prior to "short term accomodation service" is there any service under "accomodation service"
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 17 May 2011
till now the service tax profiles are not updated, in service tax or challan codes even
as the services are taxable since 1st may, so the 1st tax is due after may only,
expect the site to get updated by end of may, file for registration by may end only, no need to hurry.
( i have belief that in case of getting early department will also keep it pending due to non update by NIC website)
CA Dheeraj Bansal
(Chartered Accountant)
(652 Points)
Replied 17 May 2011
Sir Aces Ki site pe "Accomodation service" aa rahi hai. Mein yeh jankari chahta hoon ki wo "short term accomodaton service" hi hai. Kya may 2011 se pehle koi "accomodation service".
Sir Plz guide Me
Thanx in advance
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 17 May 2011
there were no such services named as "accomodation service" in previous list, so it must be the short term accomodation services,
but still i will ask you to wait for 1 week, may be ACES would update it again, after NIC update.
as if you submit for registration , department will feel helpless to process it, as NIC( National Informatics Centre) has not updated the site,
In case u apply and definition change as per nic then the whole process would go in vein, and you will have to cancel / amend the registration, which would be painful.
have peace and register anytime between 25/30 may, we belive that you will get number instant without any error.
these are transitional procedure and when any change takes place, it takes time till last minute to get effected on
CA Dheeraj Bansal
(Chartered Accountant)
(652 Points)
Replied 17 May 2011
Sir thanx for such valuable advice.
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