Whether Registration of service tax can be refused ? Whether Service tax authorities can issue registration certificate suo moto ? Also whether registration can be granted in category other than applied in registration application?
31 March, 2015
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Registration refusal prohibited: complete service tax applications must be accepted and authorities cannot register suo moto. A complete and properly filled application in Form ST-1 and/or ST-2 must be accepted; there is no statutory power under the Finance Act, 1994 or the ... Summary
Registration refusal prohibited: complete service tax applications must be accepted and authorities cannot register suo moto.
A complete and properly filled application in Form ST-1 and/or ST-2 must be accepted; there is no statutory power under the Finance Act, 1994 or the Service Tax Rules, 1994 for the Superintendent or the Commissioner to refuse registration, nor to grant registration suo moto. Registration is confined to the category specified in the application, and non-alignment with the correct category may attract recovery or penal proceedings.
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