change of ST No.

[RAHUL DAS]

Dear All,

I was working in a Travel agency

in the year 2016-17, we have applied for a new pan & got the pan in 01.08.2016

butg for the half year we have make payments upto november in old ST NO.

and we have done the half yearly return upto september in old st no.

as from the instruction , from ST office, we have to refund the service tax paid during october and november (which was filed in old st no.) and repay it (file under new no.)with the interest of late payment 18%.

kindly give suggestion for what to do in the half yearly returns. apr-sept and oct-march

hopefully

rahuldas

[Himansu Sekhar]

When the tax is paid, there is no need to pay. It is better to apprise the things before the S.Tax authorities. Only a difference of ST code. I hope the matter may be sorted out . You can take the help of the PAO

[Ganeshan Kalyani]

The old service tax number should have been surrender if the entity to which the PAN was pertaining to. However if the old number was of the entity which has obtained new number then you should request the authority to consider the payment. Because paying again in new number and claiming refund for the tax paid in old number is revenue neutral to the government. Thanks.

[KASTURI SETHI]

Dear Querist,. New Registration based on new PAN means separate legal entity. It is not a matter of only new accounting code. I go with the views of the Service Tax department nonetheless revenue neutral. This is in letter and spirit of Service Tax law.

[YAGAY andSUN]

Dear Rahul

We want to see a big smile  on your face as there is a solution to your query/problem:

Quoting of wrong registration number on Service Tax Payment Challan is a rectifiable technical.
CESTAT, Mumbai Bench

Tej Control Systems (P.) Ltd. Versus Commissioner of Central Excise, 2012 (11) TMI 289 - CESTAT, Mumbai

[KASTURI SETHI]

Dear Querist, Facts of each case are not always the same. The possibility of relief through litigation cannot be ruled out. Litigation is not free of cost, not free of stress, not free of tension. To cap it all time money and energy are to be consumed in litigation.

AI Summary

Travel Agency Employee Advised to Refund and Repay Service Tax with Interest Due to Change in PAN and Tax Number A travel agency employee sought advice on handling service tax payments made under an old service tax number after obtaining a new PAN and service tax number. The Service Tax office instructed them to refund the tax paid under the old number for October and November and repay it under the new number with interest. Respondents suggested different approaches: communicating with tax authorities, considering the payments revenue-neutral, and recognizing the new PAN as a separate legal entity. One respondent mentioned the possibility of rectifying the issue through litigation, though it involves costs and stress.