Service Tax Registration

Service Tax Registration
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PROCEDURE FOR REGISTRATION:-
1. Fill the (Form ST-1) in duplicate.
Enclose photocopy of PAN card and
proof of address to be registered.
2. Copy of PAN card is necessary as
a PAN based code (Service Tax
Code) is allotted to every assessee.
3. These forms are required to be
submitted to the jurisdictional
Central Excise office (in case of six
Service Tax Commissionerates, to
the jurisdictional Division office.
There are separate service tax
commissionerates in Mumbai,
Chennai, Delhi, Kolkata, Bangalore
and Ahmedabad
4. A person liable to pay service tax
should file an application for
registration within thirty days from
the date on which the service tax on
particular taxable service comes
into effect or within thirty days
from the commencement of his
activity.
5. Where a person, liable for paying
service tax on a taxable service,
(i) Provides such service from more
than one premises or offices; or
(ii) Receives such service in more
than one premises or offices; or,
(iii) Is having more than one
premises or offices, which are
engaged in relation to such service
in any other manner, making such
person liable for paying service tax,
and has centralised billing system or
centralised accounting system in
respect of such service, and such
centralised billing or centralised
accounting systems are located in
one or more premises, he may, at
his option, register such premises
or offices from where centralised
billing or centralised accounting
systems are located.
6. The registration under sub-rule
(2), shall be granted by the
Commissioner of Central Excise in
whose jurisdiction the premises or
offices, from where centralised
billing or accounting is done, are
located:
Provided that nothing contained in
this sub-rule shall have any effect
on the registration granted to the
premises or offices having such
centralised billing or centralised
accounting systems, prior to the
2nd day of November, 2006.
7. A single registration is sufficient
even when an assessee is providing
more than one taxable services.
However, he has to mention all the
services being provided by him in
the application for registration and
the field office shall make suitable
entries/endorsements in the
registration certificate.
8. Assessee should get the
registration certificate (registration
number) within 7 days from the
date of submission of form S.T.1,
under normal circumstances.
9. A fresh registration is required to
be obtained in case of transfer of
business to another person.
10. Any registered assessee when
ceases to provide the taxable service
shall surrender the registration
certificate immediately.
11. In case a registered assessee
starts providing any new service
from the same premises, he need
not apply for a fresh registration.
He can simply fill in the Form S.T.1
for necessary amendments he
desires to make in his existing
information. The new form may be
submitted to the jurisdictional
Superintendent for necessary
endorsement of the new service
category in his Registration
certificate.