Service tax registration extension allows liable persons for specified taxable services to apply for registration by prescribed deadline. The amendment to rule 4(1) of the Service Tax Rules, 1994 adds a proviso allowing a person liable for service tax in respect of the taxable services specified in sub-clause (zzp) of clause (105) of section 65 to make an application for registration within a prescribed final period, thereby providing a limited window for registration for those liable for the specified services.
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 extension allows liable persons for specified taxable services to apply for registration by prescribed deadline.
The amendment to rule 4(1) of the Service Tax Rules, 1994 adds a proviso allowing a person liable for service tax in respect of the taxable services specified in sub-clause (zzp) of clause (105) of section 65 to make an application for registration within a prescribed final period, thereby providing a limited window for registration for those liable for the specified services.
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