There is a company ABC and its proprietor is Mr. X
Mr. X gave his personal PAN card number to get service tax number for company ABC.
This comapany ABC renders courier services for last 3 years. It acts as a mediator courier company i.e. collets the courier from a nationalised bank and passes it to some other courier company.
Bank makes the payment after deducting TDS in the name of ABC company.
1. As per the rule, it is compulsory to levy service tax on courier. However, the company ABC has not taken any service tax from the bank and hence not deposited with the government. The reason is simply to avoid double charges i.e. as the ABC company passes the courier to other courier company, that courier company charges service tas from
ABC company, so ABC company does not collect service tax from the bank. In other words, ABC company never collected service tax from the bank as it was collected from the ABC company by the other courier company.
why twice service tax on the single transaction.
2. Further, Though the company could have filed NIL return, it has not filed any IT Return for last 2 years. So, what can be done?
3. After 3 years, same bank, same ABC company, but the Proprietor changed. Now the proprietor is Mr. Y. so PAN card changed. ABC gets TDS certificate with different pan card number. But, TDS certificate does not contain service tax number of earlier pan card holder.
can properietor ship be changed in the service tax number? instead of getting it cancelled and to apply for a new one. how to resolve the whole issue?
Thanks and regards,
SM
