25 August 2014
Respected Sir, I would like to post a query regarding Service Tax : I am a business man engaged in transportation of heavy vehicle like Truck, Tipper & JCB Machine. I use to provide the vehicle in hire basis to the factories which is used in loading and unloading of materials within its nearby area and for that they made me payment through cheque after deduction of TDS u/s 197C i.e. “Payment to Contractor or Sub-Contractor” with proper way, (then kindly explain me that am I a transporter or Contractor) My turn over in F.Y. 2012-13 was of Rs. 45 Lacks and in F.Y.2013-2014 my turn over is Rs. 95 Lakhs, and as per Service Tax Act and Rules I was liable to take registration in F.Y.2012-2013 but due to unawareness it was overlooked by me but recently I come to know that I should get registered under the same and I took registration before superintendent on 05-04-2014 thereafter got the registration certificate ST-1and the business in the certificate was shown was “Rent a Cab” instead of “GTA”, (Please explain me under which heading I should amend my registration, as such no Consignment note is issued by the Factory, I thing I am not eligible for “GTA”)and from the day of registration I used to charge service tax in my bill @ 12.36% on gross value of the bill and same was deposited to the Service Tax Department, without claiming abatement of 75%, but recent the Service Tax Department served me a notice to produce 5 years Balance Sheet, Profit & Loss A/c. and form 26AS, after that I met the Superintendent of Service Tax with the abovementioned documents, after examination of entire paper the Superintendent told me that the registration is wrong, I should amend the registration and include the “GTA”, in my certificate. As well as he pointed out that I was liable to take registration in F.Y. 2012-2013 which I have failed to do for which a penalty of Rs. 10,000/- will be imposed and the I have to pay service tax on previous bill because non-collection of service tax is deemed that in bill the service tax was included, but fact is that I have not collected any service tax in my bill. 1. Now, can the department will allow me to amend the certificate for inclusion of “GTA”, and service tax payment made in “ Rent a Cab” head instead of “GTA” head or some other eligible head. 2. Will the Department has power or rule to collect the entire tax which I have not collected in previous bill. 3. Will the Department will allow me to utilize the facility of abatement of 75% in previous bill i.e. F.Y. 2012-13 to F.Y.2013-2014 or 100% of service tax will be charged thereon. 4. As such I have made a huge payment on 100% on gross value @12.36 % in this year without claiming any abatement. i.e after registration in head of “Rent a Cab” is there any provision to adjust the excess payment with my service tax demanded. 5. After Registration I have collected Service Tax e.g. Gross Value of Bill is Rs. 100/- and Service Tax 12.36/-, will there is any provision in law which can allow me to adjust the service tax payment made earlier on which no abatement is claimed by my part.
Please reply on the issue mentioned here. Thank You.