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Service Tax - Registration by a service provider

Registration under Service Tax law

  • Every person providing a taxable service of value exceeding Rs. 7 lakhs, is required to register with the central excise or service tax office having jurisdiction over the office of such service provider.
  • The ‘Input Service Distributors’ also require registering themselves.

Centralized Registration
An assessee providing taxable services can obtain the centralized registration of that premises or office which has centralized billing system or centralized accounting system. It’s the assessee’s option to register one of the premises as centrally registered.

Illustration: If a consulting Architect is rendering service from Bangalore Office, and has 3 branch offices in other parts of Karnataka (Branch office could be other parts of India also), he can take centralized Registration in respect of all the different premises at Bangalore. Only one registration will thus suffice for all the premises located in different places.

Time period to obtain registration:
When a person commences business of providing an existing taxable service, he is required to register himself within 30 days of such commencement.

In case a new taxable service is introduced, an existing service provider must register himself, unless he is eligible for exemption under any notification, within a period of 30 days from the date of new levy.

The word "Person" shall include any company or association or body of individuals, whether incorporated or not. Thus this expression includes any individual, HUF, proprietary firm or partnership firm, company, trust, institution, society etc.

Procedure for Registration under Service Tax

  1. An application in Form ST-1 (in duplicate) has to be filed before the jurisdictional Central Excise/Service Tax officer.
  2. To provide a copy of PAN card, proof of address of business premise(s), constitution of the business [proprietorship, firm, company, trust, institute etc.]
  3. The Registration certificate would be issued within a period of seven days from the date of submission of application ST-1 along with all relevant details/documents.
  4. Only one Registration certificate is to be taken even if the person provides more than one service from the same premises for which registration is sought.
  5. If there is centralized registration, only one registration certificate is required for services provided from different premises, declared in the application for centralized registration.
  6. Failure of registration may attract a penalty up to Rs.1000/ - under Section 77 of the Finance Act, 1994.

Service Tax Code (Registration Number) 15-digit number (Based on PAN of the assessee).
Ex: STC No+ PAN+ ST+ 001 Ex: ABXFC1234AST001

Premise Details:
Address of Premises for which Registration is sought / registered. Here, name of the premise, location of the premise, Block, Taluk, Sub-division, town/ city etc has to be mentioned. More than one premise can be registered for an assessee.

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