9911796707
TMI BlogLevy of Service Tax on Consulting Engineers and Manpower Recruitment AgencyX X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax in relation to the services provided by the Consulting Engineers and Manpower Recruitment Agency. 2. A cell has been created in the Headquarters of the Commissionerate of Central Excise, Mumbai-1 headed by the Assistant Commissioner of Central Excise to deal with the service tax matters. the address of the said Assistant Commissioner is as under : " Assistant Commissioner, Central Excise 6th Floor, (Service Tax Cell), 115, M.K. Road, Central Excise Bldg., Churchgate, Mumbai-400020." All the assessees are requested to approach the above Assistant Commissioner for any assistance in the matter of service tax. 3.A general scheme for the purpose of implementation, covering aspects of registration, maintenan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 3. Notification No. 24/97-Service Tax, dated 2.7.97 amends Rule 2 of the said rules so as to prescribe that the person responsible for collecting the service tax in relation to the services provided by a manpower recruitment agency shall be the agency which raises the bill for services rendered to a client and the person responsible for collecting the service tax in relation to the services provided by a consulting engineer shall be the consulting engineer who raises the bill for services rendered to a client. d) When a registered assessee transfers his business to another person, the transferee shall obtain a fresh certifcate of registration. e) When a registered assessee ceases to carry on the activity for which he is reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make a request in writing to the Assistant Commissioner, Central Excise (Service Tax) to make provisional assessment of the tax on the basis of the amount deposited. The said assistant Commissioner may on receipt of such request, order Provisional Assessment of tax. In this regard, the provisions of the Central Excise Rules, 1944, have been made applicable except for the provisions relating to furnishing the bond. d) The assessee are required to file quarterly return in Form ST-3 in triplicate under sub-Rule 7 of Service Tax Rules, 1994, to the Superintendent, Central Excise, Service Tax cell. In the case of provisional assessment, the assessee is required to submit a memorandum in Form ST-3A showing details of differences between the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax collected should be separately shown on the inovice for the service provided. VI) Penalty for failure to furnish the Quarterly Return If a person fails to furnish the Quarterly Return (including "Nil" return) in Form ST-3 in time, i.e. by 15th July, 15th October, 15th January and 15th April for the quarters ending June, September, December and March respectively, he shall be panalized for a sum of Rs. 100/- extendable to Rs. 200/- for every day during which the failure continues. VII) Penalty for suppressing value of taxable service a) If any person is found concealing or suppressing the value of taxable service or has furnished inaccurate value, etc., such person shall be penalised a sum upto twice the amount of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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