Service tax Registration procedure (Latest as per order issued by CBEC)
The legal provisions for registration in service tax are
contained in section 69 of the Finance Act, 1994, rule 4 of the Service Tax
Rules, 1994 and the Service Tax (Registration of Special Category of Persons)
Rules, 2005. Paragraph 2 of Circular 97/8/2007-Service Tax dated 23-8-2007 and
Order No. 2/2011-Service Tax dated 13-12-2011 also explain some of the
procedural aspects of registration in service tax.
In super cession of Order No. 2/2011-Service Tax dated
13-12-2011, the Central Board of Excise and Customs specifies the following
documentation, time limits and procedure with respect to filing of registration
applications for single premises, which shall come into effect from 1-3-2015.
2. General procedure
(i) Applicants seeking registration for single premises in
service tax shall file the application online in the Automation of Central
Excise and Service Tax (ACES) website www.aces.gov.in in Form ST-1.
(ii) Registration
shall mandatorily require that the Permanent Account Number (PAN) of the
proprietor or the legal entity being registered be quoted in the application
with the exception of Government Departments for whom this requirement shall be
non-mandatory. Applicants, who are not Government Departments, shall not be
granted registration in the absence of PAN. Existing registrants, except
Government departments not having PAN shall obtain PAN and apply online for
conversion of temporary registration to PAN based registration within three
months of this order coming into effect, failing which the temporary
registration shall be cancelled after giving the assessee an opportunity to
represent against the proposed cancellation and taking into consideration the
reply received, if any.
(iii) E-mail and
mobile number mandatory: The applicant shall quote the email address and mobile
number in the requisite column of the application form for communication with
the department. Existing registrants who have not submitted this information
are required to file an amendment application by 30-4-2015.
(iv)Once the completed
application form is filed in ACES, registration would be granted online within
2 days, thus initiating trust-based registration. On grant of registration, the
applicant would also be enabled to electronically pay service tax.
(v) Further, the applicant would not need a signed copy of
the Registration Certificate as proof of registration. Registration Certificate
downloaded from the ACES web site would be accepted as proof of registration
dispensing with the need for a signed copy.
3. Documentation required
The applicant is required to submit a self attested copy of
the following documents by registered post/ Speed Post to the concerned
Division, within 7 days of filing the Form ST-1 online, for the purposes of
verification:-
(i) Copy of the PAN
Card of the proprietor or the legal entity registered.
(ii) Photograph and proof of identity of the person filing
the application namely PAN card, Passport, Voter Identity card, Aadhar Card,
Driving license, or any other Photo-identity card issued by the Central
Government, State Government or Public Sector Undertaking.
(iii) Document to establish possession of the premises to be
registered such as proof of ownership, lease or rent agreement, allotment
letter from Government, No Objection Certificate from the legal owner.
(iv) Details of the main Bank Account.
(v) Memorandum/Articles of Association/List of Directors.
(vi) Authorisation by the Board of
Directors/Partners/Proprietor for the person filing the application.
(vii) Business transaction numbers obtained from other
Government departments or agencies such as Customs Registration No. (BIN No),
Import Export Code (IEC) number, State Sales Tax Number (VAT), Central Sales
Tax Number, Company Index Number (CIN) which have been issued prior to the
filing of the service tax registration application.
4. Where the need
for the verification of premises arises, the same will have to be authorized by
an officer not below the rank of Additional /Joint Commissioner.
5. The
registration certificate may be revoked by the Deputy/Assistant Commissioner in
any of the following situations, after giving the assessee an opportunity to
represent against the proposed revocation and taking into consideration the
reply received, if any:
(i) The premises are found to be nonexistent or not in
possession of the assessee.
(ii) No documents are received within 15 days of the date of
filing the registration application.
(iii) The documents are found to be incomplete or incorrect
in any respect.
6. The provisions of sub-rules (5A) and (6) of rule 4 of the
Service Tax Rules, 1994 may be referred to regarding change in any information
or details furnished by an assessee and transfer of business to another person,
respectively. Similarly, sub rule (7) of the Service Tax Rules, 1994 may be
referred to in case a registered person ceases to provide the service for which
he has been granted registration.
7. Paragraph 2.0
of Circular 97/8/2007-Service Tax dated 23-8-2007 consisting of subparagraphs
2.1 to 2.7 may be treated as withdrawn since there have been changes in the
relevant legal provisions since the issuance of that Circular. The current
legal provisions in the Service Tax Rules, 1994 and the Service Tax
(Registration of Special Category of Persons) Rules, 2005 may also be referred
to.
By:- Young Minds Consultancy