Migration from Delhi to Kolkata for Engineering Consultancy Service Provider

[santanu mazumder]

I have been providing Engineering Consultancy Service in Delhi.

I have changed my place of residence from Delhi to Kolkata.

I want to provide Engineering Consultancy Service in Kolkata.

Is there any provision to request for migration or, I have to cancel registration in Delhi and apply for a fresh one in Kolkata?

[KASTURI SETHI]

Dear Sir,

As per Rule 4(5A) of Service Tax Rules, 1994, you are required to intimate about this change to the jurisdictional A.C. or D.C. within 30 days of such change.

As per Rule 4(7) of Service Tax Rules, 1994, you are to surrender the present registration certificate to immediately to the jurisdictional Range Officer.

[Ganeshan Kalyani]

The registration number is assigned to Jurisdictional service tax department and therefore it cannot be transferred to some other location therefore it is better to surrender the existing number and apply afresh at new location and fulfill compliance under new number. Now the application process is simplified.

[DR.MARIAPPAN GOVINDARAJAN]

If the transfer of registration is possible it will be beneficial to the assessees. In Telecom services multinumber portability is available. You may change any service provider with the same mobile number. Technology increases. Department is to think of updating in technology.

[Ganeshan Kalyani]

I example given is two different world. in business customer is king so telecom industry think of their benefits. But tax administrator are bound to be strong enough to collect revenue to enable Government to run the economy. However it is the time the tax collection system should be streamlined. This is what I opine.

[YAGAY andSUN]

Dear All,

In our view, MARIAPPAN GOVINDARAJAN Sir has provided a good option since it is Central Tax, then, Jurisdiction portability can be granted after amending the law in this regard for the sake of ease of doing business in India.

Regards,

YAGAY and SUN

[DR.MARIAPPAN GOVINDARAJAN]

As told by Yagay and Sun it will ease the doing of business. When LTU can be formed for the combined payment of tax when it would not be possible.

[Rajagopalan Ranganathan]

Sir.

Service tax registration is based on PAN. Since you are shifting your business from Delhi to Kolkata your jurisdictional Commissioner of Service Tax will change. Therefore you have to surrender you registration at Delhi and seek fresh registration at Kolkata. Suppose you registration Number is your PAN,,,,,,001 at Delhi it will be your PAN...002 at Kolkata.

[KASTURI SETHI]

Sh.Rajagopalan Ranganathan and Sh.Ganeshan Kalyani Ji,

Both of you have not only echoed my views but also what Service Tax Rules talk of at present.On the other hand both Sh.MARIAPPAN GOVINDARAJAN and M/s.YAGAY and SUN have excellently portrayed the picture of "How Service Tax law should be framed for the convenience of the assessees ?" Once registration certificate no. is issued it (same no. ) should be retained through out India in the event of transfer of business from one city to another. In the era of high technology it is not impossible. Suggestions should be sent to the Board.

[DR.MARIAPPAN GOVINDARAJAN]

Thanks Kasthuri Sethi Sir for your opinion. We may refer the same to the Board.

AI Summary

Registration portability for service tax: current rules require surrender and fresh registration when relocating between jurisdictions. Relocation does not allow automatic transfer of service tax registration; the assessee must intimate the jurisdictional officer within thirty days and surrender the existing registration certificate, and because registration numbers are jurisdictionally assigned and PAN-linked, a fresh registration at the new location is ordinarily required.