Service Tax :- Procedure for Registration

• Fill the Form ST-1 in duplicate. (Form ST-1 is available on the departmental website (www.cbec.gov.in). Enclose photocopy of PAN card, proof of address to be registered and copy of constitution /partner ship deed etc. of the firm, if any.

• Copy of PAN card is necessary as a PAN based code (Service Tax Code) is allotted to every assessee.

• These forms are required to be submitted to the jurisdictional Central Excise office (in case of seven Service Tax Commissionerates, to the jurisdictional Division office). There are separate service tax commissionerates in Mumbai, Chennai, Delhi, Kolkata, Bangalore and Ahmedabad  as mentioned in the previous chapter).

• 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.(Refer Rule 4 (1) of Service Tax Rules, 1994)

• 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 centralized billing system or centralized accounting system in respect of such service, and such centralized billing or centralized accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralized billing or centralized accounting systems are located.

• The registration under sub-rule 2 of Rule 4 of the Service Tax Rules,1994, shall be granted by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralized 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 centralized billing or centralized accounting systems, prior to the 2^nd day of November, 2006.

• 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.(Refer Rule 4 (4) of Service Tax Rules, 1994)

• An assessee should get the registration certificate (registration number) within 7 days from the date of submission of form S.T.1, under normal circumstances. (Refer Rule 4 (5) of Service Tax Rules, 1994)

• A fresh registration is required to be obtained in case of transfer of business to another person. (Refer Rule 4 (6) of Service Tax Rules, 1994)

• Any registered assessee when ceases to provide the taxable service shall surrender the  registration certificate immediately. (Refer Rule 4 (7) of Service Tax Rules, 1994)

• 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.