Service Tax

Important Clarifications Payment of Tax in Case of Different Premises and Services

Where the assessee is providing the service from more than one premises and has centralized billing system

When an assessee is providing a taxable service from more than one premises or office and has a centralized billing system in respect of services rendered to clients from all such premises or offices at any one premises or office, he may opt for registering only the premises or office from where such centralized billing is done. Similarly if the assessee does billing from his regional office in respect of branch office falling within that region he may register his regional office(s) on his option.

Where the assessee is providing service from more than one premises but does not have centralized billing system

Where an assessee is providing a taxable service from more than one premises or office, but does not have any centralized billing system, he is required to obtain registration in respect of each of such premises or offices to the concerned Central Excise Officer.

Where the assessee is providing more than one service from the same premises

Where an assessee is providing more than one taxable service from the same premises, he may make a single application for registration mentioning therein all the taxable services provided by him, to the concerned Central Excise Officer.

Adjudication and Appeal

• If an assessee aggrieved by the order of Assistant Commissioner in respect of Service Tax, may file an appeal to the Commissioner of Central Excise (Appeals) in Form ST-4, in duplicate along with a copy of order appealed against. The appeal should be presented within three months from the date of receipt of the decision or order of the Central Excise officer.
• It shall be presented within three months from the date of receipt of order which is being appealed against.
• It should be filed in duplicate.
• It should be accompanied by a copy of the order appealed against.
• An appeal be filed against the order of Commissioner of Central Excise or Commissioner of Central Excise (Appeals). Such appeals can be filed with the CEGAT within three months of the date of receipt of the order sought to be appealed against.
• It should be filed in the prescribed form ST-5.
• It shall be filed in quadruplicate.
• It should be accompanied by a copy of the order appealed against, one of which should be a certified copy.
• The appeal should be accompanied by a fee of Rs. Two Hundred only.