Responsibilities of the officers: (1) to create awareness/educate the taxable service providers about registration

Indian Service Tax

Survey, intelligence and Verifications

A. Survey, Intelligence and Verification

• Responsibilities of the officers: (1) to create awareness/educate the taxable service providers about registration/compliance of service tax rules and; (2) to collect intelligence and conduct field survey to identify the unregistered taxable service providers and to get them registered with the Department Superintendent, Service Tax Range in coordination with Hqrs. Service Tax Cell arrange monthly Open House meetings of the Taxable Service Providers under the Chairmanship of the Assistant Commissioner/Deputy Commissioner or Joint Commissioner.

• Superintendent, Service Tax Range will take the assistance of various taxable service providers' associations/ chambers of commerceforthe purpose of educating taxable service providers and also to allay any fears/doubts of the taxable service providers.

• Arrangements should be made to conduct a Registration Melas and to issue Form ST-2 and appraise the unregistered taxable service providers who come forward voluntarilyforregistration and to get registered with the Department.

• Superintendent, Service Tax Range should also endeavor to collect the list of taxable service providersfromvarious associations, regional registration authorities, yellow pages, etc., and identify taxable service providers who have not yet registered as stipulated under Section 69 of Chapter V of the Finance Act, 1994 read with Rule 4 of the Service Tax Rules, 1994.

• Superintendent, Service Tax Range shall also develop/collect intelligence and conduct field survey to identify the unregistered taxable service providers.

• In this regard, the audit parties and the preventive units and other ranges are directed to lookforcases of unregistered taxable service providers and give details to the Superintendent Service Tax Range.

• All such unregistered taxable service providers who have been so identified should be visited by the Service Tax Range officersforgetting them registered. A register of unregistered taxable service providers shall be maintained in the format prescribed in Annexure-I.

• Section 75A of the Act stipulates penalty of Rs.500/-forfailure of the taxable service providers to register themselves with the Department. Since the Pena1ty is a statutory requirement and the amount being fixed at Rs.500, there IS no needforany adjudication proceedings in respect of registration, where there is no dispute regarding the taxability of a particular service. An order in the format specified in Annexure II may be issued to the unregistered taxable service provider. The penalty amount of Rs.500/- may be collected by Cheque Or cash on the spot, after filling up the TR-6 Challans. It shall be responsibility of the Superintendent, Service Tax Range, to accountforall such collections, to credit the amount to the government account and to send the TR6 Challan receipts to such registered service provider immediately.

• A penalty register in the format specified in Annexure I shall be maintained by the Superintendent, Service Tax Range.

• A computerized comprehensive data bank of all the registered service providers shall be maintained by the Superintendent, Service Tax Range- service wise-giving all the details of the service provider.

Annexure-I

Details of Unregistered Taxable Service providers and penalty

Register under Section 75A.

S.No.	Name & Address	Nature of business	Date of Commencement of business	Date of Registration	Date of payment of penalty of Rs. 500/- under section 75A	Date of filing of the first return
1	2	3	4	5	6	7

Annexure-II

C.No.

Date:

To,

M/s. ______________________________

Order

1. As per Section 69 of Chapter V of the Finance Act, 1994 read with rule 4 of the service Tax Rules, 1994, every person liable to pay Service Tax shall make an application to the Superintendent of Central Excise, Service Tax Range, Division-K in Form ST-1 for registration within a period of 30 days from the date on which the service tax is levied/date of commencement of business whichever is later. Failure to make application for registration is an offence punishable under Section 75A of Chapter V of the Finance Act, 1994 and the person concerned is liable to a penalty of Rs.500/-.

2. Since M/s.have not made the application for registration as aforesaid within the stipulated period of 30 days from the date on which the Service Tax is levied or within 30 days from the date of commencement of their taxable service business, they are liable to a penalty of Rs.500/-.

3. Since M/s have agreed to pay the penalty of Rs.500/- without dispute, this order is issued directing them to pay Rs.500 and to get registered immediately.

Assistant Commissioner (ST)