Facility for single registration and filing single return for Assessees providing more than one services.
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....nbsp; During the Open Houses and Seminars conducted all over India, lot of queries have been raised as to whether only single registrations is required for a service provider providing more than one taxable service and also whether a single return is acceptable in respect of more than one taxable service being provided by the service tax provider. Apprehensions have also be....
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....iately but within seven days in any case. The following points are, therefore, further clarified:- 1. Whether a service provider providing more than one taxable service is required to take one registration or separate registration. Clarification: Attention is invited to Rule 4(4) of the Service Tax Rules, which provides "where an assessee i....
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....ed questions on Service Tax' issued by CBEC in October 2003, wherein it has been clarified "a single return would suffice. However the details in each of the columns of the Forms ST-3 has to be furnished separately for each of the taxable service rendered by the assessees". 3. What action should be taken by the concerned officer receiving the application for registration. ....
TaxTMI