Service tax prior to registration, Service Tax

[OM PRAKASH]

SIR, CAN A SERVICE PROVIDER CHARGE SERVICE TAX WHICH RELATES TO THE PRIOR PERIOD OF DATE OF APPLY FOR REGISTRATION?

Posts / Replies

[J. Mangalaraj Doraisingh]

Yes, he can charge service tax because he is allowed to obtain registration within 30 days from the date on which service tax is levied or within 30 days from the date of commencement of business, whichever is later.

[V Ramanujam]

Service tax applicability is based on date of levy of service tax on the service and not based on date of application of registration of service provider. Thus, service tax can be levied for the taxable service rendered prior to the date of registration. However, I feel, it is better if the bill charging service tax is raised for such prior period after the regisration date, so that the collection will not be treated as unauthorised collection and service receiver can also avail CENVAT credit based on the bill.

[D.S. Rawat]

About Sales tax in delhi