Service tax registration window allows liable persons for specified taxable services to file late applications before final deadline. The Second Amendment to the Service Tax Rules, 1998 adds a proviso to rule 4(1) allowing persons liable for service tax in respect of the taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 to make an application for registration on or before the cutoff date specified by the Government.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax registration window allows liable persons for specified taxable services to file late applications before final deadline.
The Second Amendment to the Service Tax Rules, 1998 adds a proviso to rule 4(1) allowing persons liable for service tax in respect of the taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 to make an application for registration on or before the cutoff date specified by the Government.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
