Clarification sought by PHD Chamber of Commerce and Industry on various difficulties being faced by Service Tax assessees - Regarding
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....ed representation from PHD Chamber of Commerce and Industry with regard to general difficulties being faced by Service Tax assessees. The following points are, therefore, further clarified:- 1. Penalty for each service under section 75A for delay in taking single registration for more than one taxable service; & 2. Penalty for each service under section 77 for delay in filing of return by a....
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....d January, 2004 provides that jurisdictional officer shall accept the declaration given by the assessee and as per the Rule 4(5) of the Service Tax Rules, 1994 grant the registration within seven days. 5. Issue of Show Cause Notice for petty amounts. Clarification : The matter has been considered by the Board and it has been decided that for an amount of Rs. One Thousand and below towards short....