In brief 

When does a person who is engaged in the business of delivering a taxable service become a taxable person?

For example: In the case of Restoran Wong Solo (Shah Alam) Sdn Bhd & Ors v Kerajaan Malaysia [2022] 7 MLJ 381, the first appellant argue that he did not apply for a licence and was not licenced under the Service Tax Act 1975, it was not a taxable person under the Act. However, it was held that the first appellant operates a restaurant located outside a hotel providing or selling food and drinks and the annual sales turnover was more than RM3m. Therefore, pursuant to S.3 of the STA 1975, reg 3 of the STA 1975 and Group C of the Second Schedule of the STA 1975, the first appellant once it reaches the threshold of RM3m, becomes a taxable person. 

Is it possible for the respondent to only collect service tax owed and payable from a taxable person once the person has been convicted of a violation of the STA 1975?