Process of Registration Under Service Tax, Documents Required, Penalty for Non Registration

By | October 25, 2013

Registration under service tax is the 1st step to be taken by a Service tax provider who is liable to make payment for service tax, for discharging its liability. In respect of registration, on-line registration has been mandatory for all kinds of assessees.

Registration required under service tax

Every service provider of a taxable service is required to take registration with the jurisdictional Central Excise Office. A ‘registered’ service provider is referred to as an ‘assessee’.  Any provider of taxable service whose ‘aggregate value of taxable service’ in a financial year exceeds nine lakh rupees is required to apply (by filling up Form S.T.1) to the jurisdictional Superintendent of Central Excise for registration. 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

Process of Registration Under Service Tax

Fill the Form ST-1 in duplicate. (Form ST-1 is available on the departmental website

Service-Tax-Registration

 List of Documents Required for Service Tax Registration: 

  • Photocopy of PAN card
  • Proof of residence
  • Constituent of the applicant
  • Power of attorney in respect of authorized
  • 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 six 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).

Requirement and Process for Centralized Registration under Service Tax

 If any person

(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.

  • 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.
  • 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.
  • A fresh registration is required to be obtained in case of transfer of business to another person.
  • Any registered assessee when ceases to provide the taxable service shall surrender the registration certificate immediately.
  • 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.

 Penalty for non registration : Failure to make an application for registration within stipulated period of 30 days attracts penalty of any amount upto Rs. 10000/-

 

CA. Deepika Pamecha

 

 

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