Clarification sought by PHD Chamber of Commerce and Industry on various difficulties being faced by Service Tax assessees - Regarding
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....ed 3^rd March, 2004 The Board has received 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 singl....
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....ise who shall immediately issue necessary directions. 4. Insisting on payment of penalty before registration Clarification: The circular No. 72/2/2004-ST dated 2^nd 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 o....
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