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Service Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Facility of centralized registration – intimation of Rejection - ...

Service Tax

July 3, 2013

Facility of centralized registration – intimation of Rejection - appeal against such communication should be maintainable as the same - AT

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  1. Facility of centralized registration – the contention that only service providers are eligible for centralized registration and not service recipients is not acceptable - AT

  2. Centralized registration facility to manufacturers of aluminium roofing panel subject to condition of consumption at the site of manufacture. - Notification

  3. Cenvat credit - Final rejection of centralized registration cannot be held to be a justifiable reason for denial of the credit. - AT

  4. Read with rule 4 of the Service Tax Rules, 1994 - Registration - Procedure and documents required in respect of Centralised registrations - Cir. No. 3/2011-12-ST, Dated:...

  5. Intimation for suspension and notice for cancellation of registration - New GST Form inserted

  6. Adjustment of excess payment of Service Tax – centralized registration - Rule 6(4A) of STR ,1994 would be applicable and Rule 6(3) would not be applicable - AT

  7. Intimation for composition levy - Provisional registration or new registration before 31.3.2018 - period of limitation extended from 90 days to 180 days - Rule 3 of the...

  8. CENVAT credit - transferring credit lying at various branches to the zonal office of the bank upon approval of centralized registration - There is no statutory...

  9. CENVAT Credit - centralized registration - It was an addition to their offices listed in the certificate and is only for the purpose of information and centralized...

  10. Rectification of mistake u/s 154 - Income deemed to accrue or arise in India - The order of rejection of the application u/s 154 issued by the Centralised Processing...

 

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