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TMI Blog2019 (4) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... .3 return reg. ---x---x--- Kindly refer to TR-6 challans dated 12/01/07 for the period of May 06 to Sept. 06 and Oct. 06 to Dec. 06 on the above cited subject. During perusal of above TR6 challans, it is observed that you have paid service tax for the period of May 06 to Dec. 06 only and have not paid for the period of Oct. 05 to April 06, therefore, you are requested to pay service tax along with interest for the period of Oct. 05 to April 06 within two days. Further, it is observed that you have filled S.T. 3 return upto Sept. 05, therefore, you are again requested to file ST-3 return for the period of Oct. 05 to March 06 & April 06 to Sept. 06. In addition to above, it is noticed that you had applied for new service tax registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Act in his individual capacity in the year 1997; and was issued registration certificate No. GWL/ SERTAX/ ADV/70/97-98 dated 07/01/1998. Later on, invoking the provisions under Rule 4 of the Service Tax Rules, 1994, which provides for:- "4. Registration - (1) Every person liable for paying the service tax shall make an application to the concerned Superintendent of Central Excise in Form ST-1 for registration within a period of thirty days from the date on which the service tax under section 66B of the Finance Act, 1994 (32 of 1994) is levied: Provided that where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng or centralised accounting systems are located. (3) The registration under sub-rule (2), shall be granted by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralised billing or accounting is done, are located: Provided that nothing contained in this sub-rule shall have any effect on the registration granted to the premises or offices having such centralised billing or centralised accounting systems, prior to the 2-11-2006. (3A) Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing systems or centralized accounting systems, as the case may be, he shall make separate applications for registration in respect of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise. (8) On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government under the provisions of the Act, and the rules and the notifications issued there under, and thereupon cancel the registration certificate." [3] Without having any order in his favour of cessation of the registration certificate, petitioner applied for fresh registration under Rule 4 of Service Tax Rules, 1994, whereon the petitioner was given the registration certificate No. ST/R-1/GWL/ADV/03/06-07. [4] It was in the context of these facts that impugned communication was entered into. [5] Though it is contended that the petitioner by mistake got himself regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assumption drawn by the petitioner that with the substitution of "Commercial Concern" with the word "person" in 2006, the petitioner was not amenable to service tax cannot be countenanced. [11] Furthermore, as regard to contention that by moving an application for cessation of registration, the registration automatically ceases, it is seen that sub-rule (7) of Rule 4 of 1994 Rules provides for that "(7) Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately to the Superintendent of Central Excise". Respondents have referred to paragraph 5.7(ii) of Chapter II of CBEC Central Excise Manual, which provides for:- "5.7(ii) Registration alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production of all documents or things of a certain description in the possession or under the control of the person summoned. (2) All persons so summoned shall be bound to attend, either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and to produce such documents and other things as may be required: Provided that the exemptions under sections 132 and 133 of the Code of Civil Procedure (5 of 1908) shall be applicable to requisitions for attendance under this section. (3) Every such inquiry as aforesaid shall be deemed to be a "judicial proceeding" within the meaning of section 193 and se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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