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

AI Summary

Change of service tax registration: payments under the old registration can be regularised and technical challan errors rectified.
Discrepancy arose when tax paid under the old Service Tax number after a new PAN and new registration was obtained. Payments already made should be presented to the revenue authority for regularisation rather than treated as unpaid tax requiring double payment; quoting the wrong registration on challans is typically a rectifiable technical error. A new registration based on a new PAN may be viewed as a separate legal entity, so administrative acceptance by authorities or PAO is advisable, while litigation remains an available but costly and fact-sensitive option.