It is pertinent to note that 90 days would be considered from the date the service tax return was filed and not from the last date the service tax return was filed. In general, the obligation to pay the service tax lies with the “service provider”. However, with respect to taxable services reported pursuant to Article 68 (of the Finance Act 1994), the service tax shall be paid by that person and in the manner prescribed at the rate specified in Article 66 of the Act, and all provisions of Chapter V shall apply to that person as if they were The person responsible. to pay the service tax.
I) in relation to the telecommunications service; Ii) in relation to the general insurance business; Iii) in relation to the auxiliary insurance service by an insurance agent; and Iv) in relation to the carriage of goods by road in a freight transport, where the shipper or consignee of the goods; B) any company established by or under the Companies Act 1956 (1 of 195; C) any corporation established by or under any law; E) any cooperative society established by or under any law; V) In connection with the Business Auxiliary Service for the distribution of mutual funds by a mutual fund distributor or an agent, as the case may be; Vi) in connection with a sponsorship service provided to any corporate body or company located in India; A) the Director General of Posts and Telegraphs, C) any other person to whom the Central Government has granted a license. Service Tax Regulation Rule 2 (d), 199 states that whenever a person begins to provide a taxable service after that service has been collected, they shall submit an application for registration within a period of thirty days from the date of such commencement. This is according to section 69 of the Finance Act, 1994 & Rule 4 of the Services Tax Rules, 199. In addition, if a recipient of a service is required to pay service tax, as detailed in paragraph 1.1 above, he must also obtain registration. This is according to Rule 4 (of the Service Tax Rules), 199 which states that if a person: i) provides such service from more than one premises or office; or ii) receives such service in more than one place or office; then they must provide their name, address and registration number along with: i) The name and address of the person receiving services ii) Description, classification and value of taxable service provided iii) Service tax payable thereon.
Rule 4A (of the Service Tax Rules), 199 states that records, including computerized data, maintained by evaluators in accordance with various laws in force will be accepted. Rule 4B of Service Tax Rules, 199 (Ii), states that it must include: i) Name, address and registration number of inbound services distributor ii) Name and address of recipient of distributed credit iii) Service tax payable thereon. Section 67 (of Finance Act, 199) states that consideration in any form other than monetary consideration shall be determined in prescribed manner. Section 66A of Finance Act 1994, as amended states that any person who provides taxable service to any person shall pay service tax at rate specified in Section 66 in manner and within prescribed period.
Rule 6 (of Services Tax Rules), 199 shows applicable service tax rate in corresponding time period. Evaluators can contact jurisdictional office for details of designated banks. Section 66A of Finance Act 199 states that if service provider is not resident or from outside India and does not have office in India, then person receiving service will be required to pay service tax. Rule 7 (of Service Tax Rules), 199 states that when notification is suspended by court order, such period of stay will be excluded.
A few methods for recovering amount due are: A) Deducting amount from money owed to that person under control of central excise officer or customs official B) Recovering from any other person to whom money is owed C) Immobilizing movable or immovable property belonging to that person D) Preparing certificate signed by central excise officer specifying amount due and sending it to collector of district where person owns property or conducts business. Penalties have been prescribed in different articles for different types of crimes. Article 80 provides for non-imposition of penalties in certain cases covered by articles 76, 77 and 78 if there is reasonable cause for such non-compliance. People should not file second W-7 form or tax return or contact IRS to find out about status of W7 form or return.
The IRS Free File (PPP) program is not traditional contractual agreement; this partnership represents balance between joint responsibility and collaboration that serves interests of taxpayers and federal government. The Tax Court recently released spring calendars setting out.
