Generally, all Commissionerates of Central Excise, have a Service Tax Cell, headed by Assistant Commissioner/Deputy Commissioner

Indian Service Tax

Registration

Registration

(Q) Whom and where should one approach for registration?

Ans. Generally, all Commissionerates of Central Excise, have a Service Tax Cell, headed by Assistant Commissioner/Deputy Commissioner. However, in certain Commissionerates, separate Service Tax Divisions have been constituted. The work is also delegated to Central Excise Divisions in many Commissionerates. A prospective assessee of Service Tax can approach the Assistant Comrnissioner/Deputy Commissioner in charge of Service Tax cell of the Jurisdictional Commissionerates or Central Excise Division for registration depending upon the arrangements made in the Commissionerate.

(Q) What is the procedure for registration?

Ans. A prospective taxable service provider seeking registration should file an application in Form ST-l (in duplicate) before the jurisdictional Central Excise officer/Service Tax officer within thirty days from the date of notification of the taxable service. Department is required to issue the registration certificate within 7 days of the receipt of application. In case of failure to issue registration certificate within 7 days, the registration applied for is deemed to have been granted and the assessee can carry on with his activities.

(Q) Who should apply for registration under Service Tax law? Is there any provision for Centralised Registration?

Ans. All persons providing taxable services are required to register with the Central Excise department. They would have to take only one registration even if they operate from more than one premise but have centralised billing at one place. However, if such persons do not have Centralised billing at one place, then they will have to register at each place separately. Besides, only one registration is required to be taken even if an individual provides more than one service but from the same premises.

(Q) What is to be done with the registration when

(a) a registered assessee transfers his business to another person, or

(b) a registered assessee ceases to carry on the activity for which he is registered?

Ans. (a) When a registered assessee transfers his business to another person the transferee should obtain a fresh certificate of registration.

(b) When a registered assessee ceases to carry on the service activity for which he is registered, he should surrender his registration certificate to the Central Excise authorities.

(Q) What is the time limit within which the service provider should register with the Central Excise department for the service tax purpose once the service is notified or once the assessee commences the business of rendering the taxable service?

Ans. Every person liable to pay the service tax should make an application to the concerned Central Excise Officer for registration within a period of 30 days of the Service Tax having come into force. In cases where a person commences the business of providing a taxable service after such service has been notified, he is required to make an application for registration within a period of 30 days from the date of commencement of his activities.

(Q) Whether a service provider can make payment of Service Tax and file returns before the grant of registration by the proper officer?

Ans. Yes. A service provider can pay service tax and file returns immediately after applying for registration.

( Q) Is there any penal provision for non-registration?

Ans. Yes. Any offence of failure for non-registration will attract a mandatory penalty of rupees five hundred.

Note:- Section 75A omitted by Finance (No.2) Act, 2004, w.e.f. 10/9/2004.

(Q) Is obtaining a PAN No. from Income Tax Deptt. a must for obtaining Service Tax Registration?

Ans. It is not mandatory to have a PAN for obtaining registration in Service Tax. However, it is advisable for Service Tax asses sees to have a PAN No. as Service Tax Code (STC) Number based on PAN allotted by Income Tax Deptt. has been introduced in Service Tax also. The main objective of allocating a number is to identify the concerned person where he is located and registered.

[Source: Directorate of Publicity and Public Relations, Customs & Central Excise, New Delhi, October, 2003].

Cir.No.72/2/2004-ST

Date: 2/1/2004

Sub:- Facility for single registration and filing single return for Assessees providing more than one service.

During the Open Houses and Seminars conducted all over. India, lot of queries have been raised as to whether only single registration is required for a. service provider providing more than one taxable service and also whether a Single return is acceptable in respect of more than one taxable service being provided by the service tax provider. Apprehensions have also been raised that whenever the service tax assessees approach the jurisdictional Superintendent of Central Excise and other Central Excise Officers, they are being asked all kinds of question before their application is accepted for registration. These issues have been agitating the minds of service providers and, therefore, this is being clarified in respect of all the taxable services that only a single registration for all the taxable services provided by the service provider and also a single return where an assessee provides more than one taxable service is sufficient. Similarly, the declaration submitted at the time of registration in the application for registration (ST-I) shall be accepted by the jurisdictional Superintendent of Central Excise and the registration must be given immediately but within seven days in any case.

The following points are, therefore, further clarified:-

Whether a service provider providing more than one taxable service is required to take one registration or separate registration?

Clarification: Attention is invited to Rule 4(4) of the Service Tax Rules, which provides "where an assessee is providing more than one taxable service, he may make a single application, mentioning therein all the taxable services provided by him, to the concerned Superintendent of Central Excise". Thus in terms of this rule such service provider would be required to take a single registration. However while making such application for registration he should indicate all the taxable services being provided by him Certificate of registration in form of ST -2 should also indicate the details of all the taxable services provided by the service provider.

Whether a single return is sufficient when an assessee provides more than one Service or separate return is to be filed for each taxable service?

Clarification: Attention is invited to Q.4.7 of the 'Frequently asked questions on Service Tax' issued by CBEC in October 2003, wherein it has been clarified " a single return would suffice. However the details in each of the columns of the form ST.3 has to be furnished separate11 for each of the taxable service rendered by the assessees".

What action should be taken by the concerned officer receiving the application for registration?

Clarification

The application received for registration in form ST -1 will have to be processed as per the Rule 4(5) of the Service Tax Rules. This Rule provides that "The Superintendent of Central Excise shall after due verification of the application form, grant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted"

However while granting registration the rule do not permit the jurisdictional officer to question about the correctness of the declaration made by the service provider.

The jurisdictional Superintendent of Central Excise shall, therefore, accept the declaration given by the new assessee in the application for registration for service tax.

Form ST-l*

Application for registration under Section 69 of the Finance Act, 1994 (32 of 1994)

Name of the assessee:
Address of the assessee:
PAN Number:
Address of the premises to be registered:
Category of the service:
Fax/telex and phone number:
Form of organization (individual/company/ partnership, etc.) :
Additional information required in the case of stock broker:
(a) Name of the member, with code No.
(b) Name of stock exchange registeredwith:
(c) Date of admission of membership:
(d) Whether member of more than one stock exchange? If so, please give name of the stock exchange with code number:
(e) Registration number allotted by Securities and Exchange Board of India (copy of certificate of registration may be enclosed or a copy of application for registration with SEBI may be enclosed) :

I/We ______________________ agree to abide by all the provisions of Service tax Rules, 1994, and any order issued thereunder.

9. I/We __________________ declare to the best of my/our knowledge and belief that the information furnished herein is true and complete.

Place:

Date:

Signature of assessee or his Authorized representative

Form ST-2

Certificate of registration under Section 69 of the Finance Act, 1994 (32 of 1994).

1. Shri/Ms____________________(Name with complete address of premises) having undertaken to comply with the conditions prescribed in the Service Tax Rules, 1994 and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department for payment of service tax on services of……….His Registration Number is …………….

2. This certificate is valid only for the premises given above.

3. This Registration Certificate is not transferable.

4. This certificate shall remain valid till the holder carries on the activity for which the certificate has been issued or where surrender of the certificate is accepted by the Central Excise Officer.

Place:

Date:

Name and Signature of the Central Excise offi