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service tax regn. No.

(Guest)

How to obtain Service Tax regn. in case of a govt. organisation.

As they do not have PAN Nos. but are collecting tax. (say postal dept.)

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7 Replies

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 13 May 2011

postal department is not at all charging service tax, be more specific to your query please.

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chamatkaribaba (Practicing Indirect Tax) (97 Points)
Replied 13 May 2011

Yes. Please be specific to your queries. Tell which which Government Department is Charging Service Tax but does not have PAN?

In case of Government Companies who are charging tax, they have undoubtedly PAN and Service Tax Registration also. So, I do not think that the scenario envisaged by you exists at all.

Let us be more specific.

CA ADITYA SHARMA (CA IN PRACTICE ) (16719 Points)
Replied 14 May 2011

postal deptt. is not charging service tax

(Guest)

Postal dept. collects on Speed Post. verify the receipt whenever you send speed post.

I am sure that there need not be a PAN No. for every service tax collector.

For example You verify the PAN application form of UTI, you will find the Service Tax Regn No. as ST/BAS/STC/BEL/420/2004-2005.

do you say that this is based on PAN No.

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 14 May 2011

Service Tax (Registration of Special Category of Persons) Rules, 2005

In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:-

1. Short title and commencement.-

(1) These rules may be called the Service Tax (Registration of Special Category of Persons) Rules, 2005.

(2) They shall come into force on the 16th day of June, 2005.

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) “Act” means the Finance Act, 1994 (32 of 1994);

(b) “aggregate value of taxable service” means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67 of the Act, charged by the service provider towards taxable services but does not include payments received towards such gross amount which are exempt from the whole of service tax leviable thereon under section 66 of the Act under any notification other than Notification No. 6/2005-Service Tax, dated the 1^st March, 2005 [G.S.R. 140 (E), dated the 1^st March, 2005];

(c) “input service distributor” shall have the meaning assigned to it in clause (m) of rule 2 of the CENVAT Credit Rules, 2004.

3. Registration.- (1) The input service distributor shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of the commencement of business or the 16th day of June, 2005, whichever is later.

(2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds [nine lakh rupees]² shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of exceeding the aggregate value of taxable service of [nine lakh rupees]²

(3) The provisions of sub-rules [(2) to (8)]¹ of rule 4 of Service Tax Rules, 1994 shall be applicable to the persons or class of persons who make an application for registration under the provisions of these rules, with such modifications and alterations as may be prescribed by the Board.

4. Furnishing of returns.- The input service distributor shall furnish a return to the jurisdictional Superintendent of Central Excise in such form and at such frequency as prescribed under sub-rule (10) of rule 9 of CENVAT Credit Rules, 2004.

_________________________________________________________________

Superscriptts indicating amendments

¹Substituted vide Notification No.18/2006-Service Tax, dated 25.04.2006, effective from 01.05.2006

[(2) to (7)]

²Substituted vide Notification No.06/2007-Service tax, dated 01.03.2007, effective from 01.04.2007 [three lakh rupees] again amended [seven lakhs] vide Notification No.10/2008-Service tax, dated 01.03.2008

(The principal rules were published vide notification No. 27/2005-Service Tax, dated the 7^th June, 2005)