• Service tax payment

I am having a sole proprietorship business. 3 years back excise was applicable in our industry. So we registered our self with excise department. Then after 2 years excise was removed. We surrendered our excise number. 

Excise department conducted an audit where they found every thing in order except non payment of service tax of Rs 2000 (in total with interest) for 2 years. 

Service tax was not applicable for sole proprietorship before excise was applicable. They showed the rule that excise registered party have to pay service tax in carriage inward under reverse mechanism.

I do not want to register with service tax department just to make one payment.
Is there any way to make payment without registering.

Please guide.
Thank you 
Asked 4 years ago in Service Tax from Kolkata, West Bengal

Dear Sir,

As per Reverse Charge Mechanism Service receiver is liable to pay Service tax department, accordingly you need to register with Service tax department also need to file Service tax return, along with application St-1 you can submit request letter to Service tax superintendent to avid penalty for non filing of St-3, I suggest you to add all RCM service tax categories in ST-1 application to avoid multiple amendments in the same.

Please get in touch with Service tax practitioner near by to your location.

CA, Mumbai
3 Answers

Not rated

You will have to take service tax registration as service recipient.

Swapnil Patil
CA, Navi Mumbai
30 Answers
4 Consultations

4.6 on 5.0

No, You cannot make payment without registration. If you want to make the payment, you will have to take service tax registration.

Amit Mundhra
CA, Jaipur
3 Answers

Not rated

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