Mismatch of Classification of service in ST-3 with ST-2

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..... Mismatch of Classification of service in ST-3 with ST-2
Query (Issue) Started By: - MANASH MUKHERJEE Dated:- 23-9-2016 Last Reply Date:- 25-9-2016 Service Tax
Got 8 Replies
Service Tax
Dear Sur, An assessee is registered as a provider of service under Erection, Commissioning and Installation service, while ST3 Return is being filed as Work Contract Service and service tax is also bei .....

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..... ng paid under WCS. Also, in ST-3 Return, as a service receiver some other services like Rent-a-Cab , Manpower recruitment supply is being shown, but there is no mention about these in their ST1 or ST-2. How these can be solved ? By amending the registration only or there is any other way. Is there any revenue implication due to mis-classification. Reply By Ganeshan Kalyani: The Reply: There is n .....

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..... o other way than to amend the service tax registration certificate. Reply By Ganeshan Kalyani: The Reply: There is no penalty for wrong classification. But is essential to disclose correct type of service provided. Reply By YAGAY AND SUN: The Reply: Right and appropriate Classification of services do matter where any exemption or any abatement is being availed. So be remain cautioned in this .....

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..... matter. Reply By YAGAY AND SUN: The Reply: If required necessary amendments can be incorporated in the Service Tax Registration Certificate. Reply By MARIAPPAN GOVINDARAJAN: The Reply: The changes in services may be incorporated in certificate of registration by applying online. Reply By Rajagopalan Ranganathan: The Reply: Sir, Rule 7 B (1) of Service Tax Rules, 1994 provides that " a .....

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..... n assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of ninety days from the date of submission of the return under rule 7. This rule was inserted on 1.3.2007. Now there is requirement of filing the return in triplicate since now all service tax assessees are required to file ST-3 return on line. You can make use of this rule for co .....

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..... rrecting the mistakes committed by you while filing the return. Reply By Ganeshan Kalyani: The Reply: If ninety days time period has elapsed then I think only amending the certificate is an option left out. Reply By YAGAY AND SUN: The Reply: However, in any case, amendment in ST RC is mandatory.
Discussion Forum - Knowledge Sharing .....

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