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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 ..... mmercial Concern , will not lead to a conclusion that the person was a different from Commercial Concern - 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. As per paragraph 6(7) of Chapter II of said manual A registration certificate granted under this rule may be revoked or suspended by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, if the holder of such certificate or any person in his employment, is found to have committed breach of any of the provisions of the Act or the rules made there under or has been convicted of an offence under Seciton 161, read with Section 109 or with Section 116 of the Indian Penal Code (45 of 1860) - the contention that the petitioner was not required to pay the service tax prior to Finance Act, 2006 is not correct. The communication which is under challenge emanates from the procedure stipulated under Section 14 of the Central Excise Act, 1944. The Range Superintendent, being the registration issuing authority, is well within its competence to summon the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 69;ल्क /Central Excise रेंज- 1 ग्वालियर /Range-I Gwalior" [2] The facts on record reveals that with the advent of Finance Act, 1994, Service Tax was introduced and with the inclusion of services provided to a client by an advertising agency (as defined under Section 65(3)) in relation to advertisement in any manner as taxable service (Section 65 (105)(e)), the petitioner obtained registration under the Service 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re an assessee is providing more than one taxable service, he may make a single application, mentioning therein all the taxable services provided by him, to the concerned Superintendent of Central Excise. (5) The Superintendent of Central Excise shall after due verification of the application form, or an intimation under sub-rule (5A), as the case may be, grant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application or the intimation. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. (5A) Where there is a change in any information or details furnished by an assessee in Form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, within a period of thirty days of such change. (6) Where a registered assessee transfers his business to another person, the transferee shall obtain a fresh certificate of regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a different from "Commercial Concern". [10] Thus, 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 already issued can be revoked/ suspended on finding any in consistency major discrepancy by the verifying officer i.e. Range Superintendent after providing reasonable opportunity to the registrant to explain the case." [12] That as per paragraph 6(7) of Chapter II of said manual "A registration certificate granted under this rule may be revoked or suspended by the Assistant Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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