TMI BlogService tax prior to registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... Service tax prior to registration X X X X Extracts X X X X X X X X Extracts X X X X ..... RGE SERVICE TAX WHICH RELATES TO THE PRIOR PERIOD OF DATE OF APPLY FOR REGISTRATION? Reply By J. Mangalaraj Doraisingh: The Reply: Yes, he can charge service tax because he is allowed to obtain regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration 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. Reply By V Ramanujam: The Reply: Service tax appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cability 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 render ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 trea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as unauthorised collection and service receiver can also avail CENVAT credit based on the bill.
Reply By D.S. Rawat:
The Reply: About Sales tax in delhi X X X X Extracts X X X X X X X X Extracts X X X X
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