Service tax prior to registration

[OM PRAKASH]

SIR, CAN A SERVICE PROVIDER CHARGE SERVICE TAX WHICH RELATES TO THE PRIOR PERIOD OF DATE OF APPLY FOR REGISTRATION?

AI Summary

Service Tax Can Be Charged for Pre-Registration Services; Billing After Registration Recommended for CENVAT Credit Clarity. A service provider inquired whether service tax can be charged for services rendered before applying for registration. The responses clarified that service tax can indeed be charged for services provided prior to registration. The tax is based on the date of levy, not the registration date. It is advisable to issue the bill for such services after obtaining registration to ensure the collection is not deemed unauthorized and to allow the service receiver to claim CENVAT credit.