Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
TMI Short Notes

Home TMI Short Notes Service Tax All Notes for this Source This

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?

  • Contents
  • Plus+

06 - Registration

In the case of KaramChand Thaper & Bros. [2009 (7) TMI 715 - CALCUTTA HIGH COURT]  it was held that:

No. The provisions of the Finance Act, 1994 do not empower the Superintendent of Central Excise or the Commissioner of Central Excise to refuse an application for registration. There is also no provision in the Service Tax Rules, 1994 for refusal of an application for registration. If the registration application in Form ST 1 and/or ST 2, as the case may be, is complete and properly filled up, registration would have to be granted.

No. The Commissioner of Central Excise and the Superintendent of Central Excise have no power to grant registration on their own, even though no application for registration might be made. 

No. There is no provision either in the Finance Act, 1994 or in the Service Tax Rules, 1994, where under an application for registration can be refused. As rightly argued by Mr. Poddar, registration can only be granted in the category in respect of which the application for registration has been submitted. Recovery and/or penal proceedings might be initiated against a person for non-payment of service tax, if the service provider is taxable under a different category.

 

 

Dated: 31-3-2015



 

 

Quick Updates:Latest Updates