TaxTMI 
TaxTMI 
REGISTRATI ON TANGLE IN SERVICE TAX
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....EGISTRATI ON TANGLE IN SERVICE TAX<br>By: - rajkumar shukla<br>Service Tax<br>Dated:- 13-3-2012<br><br>The Section 69 of the Finance Act, 1994, provides for registration under the Act. The Subsection 1 of Section 69 is reproduced below : (1) Every person liable to pay the service tax under this chapter or the rules made there under shall, within such time and in such manner and in such form as may....
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.... be prescribed, make an application for registration to the 4[Superintendent of Central Excise.] The rule 4 of the Service tax Rules, 1994 prescribes time manner and form for making application for registration. The Rule 4(1) says: Every person liable for paying the service tax shall make an application to the 2 [concerned Superintendent of Central Excise] in Form ST-1 for registration within a p....
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....eriod of thirty days from the date on which the service tax under section 66 of the Finance Act, 1994(32 of 1994) is levied: Provided that where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement: Provided further that a person liable f....
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....or paying the service tax in the case of taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 (32 of 1994) may make an application for registration on or before the 31st day of December, 1998 Provided also that a person liable for paying the service tax in the case of taxable services referred to in sub-clause (zzp) of clause (105) of section ....
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....65 of the Act may make an application for registration on or before the 5[31st day of March, 2005. From the above, it can be easily seen that except for first proviso to Rule 4 (1) of the service tax rules, 1994, the words used are " liable for paying the service tax". Further Section 69 also used the phrase "liable to pay" . As per service tax provisions, the person is liable to pay service t....
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....ax only when, the value of service exceeds Rs. 10 lakhs ( At present ) or one who opts to pay service tax from the very beginning by not availing benefits of Notfn. 6/2005 dt. 1.3.2005 or one who is not eligible for claiming exemption by virtue of services being provided under Brand Name or Trade Name or Value of services rendered exceeding Rs. 10 lakh ( at present ) during the preceding financial....
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.... year or since tax liability under section 68 (2) ibid. But simultaneously the first proviso does not use words " liable for paying" or " liable to pay". Does that mean every person is liable to seek registration after levy is imposed although he may not be required to pay the since tax due to various other reasons.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....
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