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service tax on repairs

sushant gurav (Accountant) (396 Points)

04 November 2010

Sir,

I would like to know suppose say If you have not taken the registration of a particular service and by mistake you have charged the service tax and received it from the party . Then what one has to do?

Kindly advise.

Thanks,

Sushant Gurav

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2 Replies

S. Banerjee (Practising Cost Accountant. Core area- Central Excise. Service Tax Costing system installation including maintenance of Cost Records and Cost Audit and Management Audit mainly Revenue leakages Audit) (622 Points)
Replied 04 November 2010

Dear Sushant,

It is an offence. The person who did it deliberately he not only cheated the Govt. of India but also to his/her customer. For the shake of argument if it be done by mistake he can applied for registration and pay tax with interest immediately.

Thank you and welcome,

S. Banerjee

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Pavan Jain S (Chartered Accountant) (1575 Points)
Replied 05 November 2010

You can reimburse the service tax component to the assessee if you are not otherwise assessable to service tax. Alternatively, you can obtain non assessee registration and remit the taxes to the government u/s 73A(1)