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Service Tax Registration

Service Tax Registration
 
 
Service Tax Registration

As per section 69 of the Finance Act 1994, every person liable for paying service tax has to register as set out in the rules. According to Rule 4 of the Service Tax Rules, 1994 following is the manner and time for registration

Application for registration to the concerned superintendent in form ST -1 within 30 days from the date on which service tax is levied or 30 days from the commencement of business providing a taxable service, whichever is later.

Assessee providing Service form more than one Premises or Office, has to make separate applications for each of such premises or Offices.If the assessee has centralised billing System or Centralised accounting system, then assessee can obtain Centralised Registration covering all the premises or offices.

In case of transfer of business form Registered Assessee to new person, Transferee has to obtain the fresh registration certificate.

The New system of Service tax registration is PAN Based. Hence with effect from 1st March 2015 the application for allotment of service tax number can be made only after the pan number has been allotted to the assessee. The old cases where the service tax number has been allotted without pan number need to amend the service tax registration within 3 months from 1st of March 2015 otherwise the service tax number allotted shall be cancelled.

Email and Mobile number of the assessee is mandatory to be filed in the ST-1. The cases where the mobile number and email id has not been submitted need to be revised immediately by furnishing the correct email id and mobile number. The last date to modify the old registrations are 30th April 2015.

Service Tax Registration All India Service@ Rs. 5000/-
All Inclusive

Link to Verify the Service Tax Registration details of the assessee.

https://cbec-easiest.gov.in/EST/AssesseeVerification.do

There are three steps involved in registration of service tax:

Step 1: Preparation of the documents

Step 2: Creation of Login Credentials at www.aces.gov.in

Step 3: Filing of Service Tax Application online in ST-1

Filing of signed hard copy of ST-1 along with signed documents

Legal Provision governing Service Tax Registration

1. Section 69 of the Finance Act, 1994,

2. Rule 4 of the Service Tax Rules, 1994

3. The Service Tax (Registration of Special Category of Persons) Rules, 2005.

4. Paragraph 2 of Circular 97/8/2007-Service Tax dated 23-8-2007

5. Order no. 1/2015- Service Tax Issued on 28th February 2015 by CBEC

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