Service TAx RC Amendment due to PAN Change

[V K]

Dear All

Aprx 5 years back the name of our company was changed & accordingly new PAN No was issued. In Excise we had changed the RC at the same time, But could not change the RC of Service Tax.

we are still paying the Service Tax & submitting the Returns in our OLD PAN Based Service TAX NO.

Now we want to Amend the RC as per New PAN. Kindly suggest is there will be any penalty for late intimation??

or we just surrender our OLD RC & apply for the New One as fresh Registration. We have never default in TAx & return submission. Kindly Suggest..

Regards.. Vikas Kapoor

 

[Brijesh Verma]

Dear Vikas

The only penalty that can be levied is u/s 77. However, you may still prove your case u/s 80 by showing reasonable cause.

As far as amendment is concerned, you may quickly apply for amendment rather that first surrendering and thereafter obtaining new registration. 

[MANDAVILLI RAMAKRISHNA]

How it was possible. give details in length.

 

AI Summary

Service tax registration amendment after PAN change: apply promptly to align RC and minimise penalty risk while seeking relief if delay occurred. Change of PAN after a corporate name change requires updating the Service Tax Registration Certificate; the recommended course is to apply for amendment of the existing RC rather than surrendering it and obtaining a fresh registration. Late intimation may attract a penalty under service tax penalty provisions, but relief can be pursued by showing reasonable cause for the delay. Prompt amendment preserves registration continuity where returns and payments have been regularly filed.