Payment of taxes

[Krishan K Dalmia]

Hi this is Krishan K Dalmia CA, one of my client is having registration in one category of service and till date not filed return from Sep-05 to Sep-10 (11 half yearly return). In the month of July-10 he has started business in other activities also. The department is dening the adding of services without filing of return. But we have paid all due taxes upto 31.03.10 with interest. We are in procss of filing of return, My question is that can we pay taxes of other services without regtistration of that to. kind advise

[CA Rachit Agarwal]

In my opinion we can pay the taxes with interest without registration.

As per notification no. 5/2006 ST dated 1-3-2006 changes should be intimated within 30 days.

The amendment to the existing Registration Certificate i.e ST-2 will be done today, however it would be incoporated that "With Effect from..........".

As the existing rules, we have to intimate within 30 days, so penalty clause may be invoked by the department. 

[dinesh agrawal]

there is no provision in the Act or Rues to deny inclusion of new services in the certificate. If officer is not listening please lodge a greivance at PGPORTAL.NIC.IN for immediate redressal.

AI Summary

Service tax registration: pay tax with interest and regularise addition of services while seeking amendment and redress. Payment of tax with interest can be made for newly commenced services even if registration has not yet been amended; changes to registration should be intimated within the period required by the notification and the Registration Certificate (ST-2) can be amended to record the effective date for added services. Late intimation may attract penalty, but there is no provision to deny inclusion of new services in the certificate; obstructive departmental action may be challenged via the national grievance portal after filing returns and regularising tax payment.