What is the time limit for service tax notice?
What is the time limit for service tax notice?
Section 73(l) of the Finance Act, 1994 envisages, inter alia, that where Service Tax has not been paid or short paid or erroneously refunded, SCN is to be served within eighteen months from the relevant date in normal case (within one year up to 27th May 2012) and within five years from the relevant date in case of …
How can I access my old service tax portal?
Visit www.aces.gov.in, click on Central Excise button and, enter your username and password to login in to Central Excise application. How to access Service Tax (ST) application? Visit www.aces.gov.in, click on Service Tax button and, enter your username and password to login in to Service Tax application.
How can I check my service tax no?
The Service Tax Code Number is a 15-digit code, based largely on the PAN number of the assessee….How to Understand Service Tax Number Structure
- Digits 1 to 10 will be the PAN or TAN Number.
- Digits 11 and 12 will be XM.
- Digits 13 to 15 will be the number of registrations issued against that PAN or TAN, starting with 001.
Is service tax applicable now?
So, as per law, Service Tax has been phased out by GST and customers are not supposed to pay it. However, the Service Charge is still applicable.
What happens if service tax is not paid?
If an assessee has not filed his or her service tax return, then a late payment fee of Rs 500 will be charged for the initial 15 days of delay. If an assessee has not filed his or her service tax return, then a late payment fee of Rs 1,000 will be charged for delays ranging from 15 to 30 days.
What happens if service tax is not collected?
In the case of a person who collects any amount as service tax but fails to pay the amount so collected to the credit of the central government, on or before the date on which such payment is due, the central government may, by notification in the official gazette, specify such other rate of interest, as it may deem …
How can I recover my service tax user ID and password?
If you have found the mail from the [email protected] than go to the Aces.gov.in and mention the userid and click on forgot password buttons. Select a question that has been selected at the time of registration of service tax application and mention the answer on that application.
How can I check my service tax registration number online?
Go to the website of Central Board of Excise and Customs. Enter the code of 15 digits and clear the step of image verification. Both service tax assessees and central excise assessees can be found by this method….Assessee Verification Steps for Service Tax Registration:
- Address of Assessee.
- Name of Assessee.
- Location Code.
What is the service tax number?
Service Tax Number is a unique 15 digit number which is allotted to the assessee at the time of filing an application for registration for Service Tax. Just like PAN Card No is required for payment and filing of Income Tax Returns, similarly service tax number is required for payment and filing of Service Tax Returns.
What was the service tax rate in 2013 14?
The service tax rate was increased from 12.36% to 14% and the new rate subsumed a couple of cesses in the process.
What happens if service tax return is not filed?
What is the penalty for late payment of service tax?
What is the rate of service tax for 2015-16?
What is the Rate of Service Tax for 2015-16 and 2016-17 Period Rate of Service Tax Till 31 May 2015 12.36% From 1 June 2015 to 14 Nov 2015 14% From 15 November 2015 to 31 May 2016 14.5% From 1 June 2016 15%
Are there any service tax notifications for 2015?
Service Tax Notifications For the year 2015 Showing 1 to 20 of 28 Records Service Tax No. 27/2015 – Dated: 18-12-2015 – ST Extending the date of ST payment for the assessees in the Union Territory of Puducherry (except Yanam and Mahe) for the month of November, 2015 to 20.12
When does the new service tax come into effect?
Following provisions will come into effect from 1st June, 2015. 2.1 Section 66B of the Finance Act, 1994, prescribes the service tax rate. It has been amended by Section 108 of the Finance Act, 2015. The rate of Service Tax is being increased from 12% to 14% (including cesses).
When was no service tax notified in India?
Seeks to further amend notification No. 25/2012-Service Tax dated 20.06
