Login | Register

Member Strength 1202045 and growing..

CCI ONLINE COACHING

NEWS

EXPERTS

ARTICLES

FILES

FORUM

JOBS

STREAM

E-MAIL

EVENTS

STUDENTS

JUDICIARY

MORE

Home > Articles > Service Tax > Service Tax Registration

Service Tax Registration

Ganeshbabu K

on 05 February 2013

Comments

PROCEDURE FOR REGISTRATION:1. Fill the (Form ST-1) in duplicate. Enclose photocopy of PAN card and proof of address to
be registered.
2. Copy of PAN card is necessary as a PAN based code (Service Tax Code) is allotted to
every assessee.
3. 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
4. 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.
5. Where a person, liable for paying service tax on a taxable service,

Quick Links

(i) Provides such service from more than one premises or offices; or

Submit Articles
Browse by C ategory

(ii) Receives such service in more than one premises or offices; or,

Recent C omments

(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,

Featured Article Writer of the Month

Popular Articles

and has

centralised billing system or centralised accounting system in respect of such service, and

Search Articles

GO

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.
6. The registration under sub-rule (2), shall be granted by the Commissioner of Central Excise
in whose jurisdiction the premises or offices, from where centralised billing or accounting is
done, are located:

Recent

Provided that nothing contained in this sub-rule shall have any effect on the registration
granted to the premises or offices having such centralised billing or centralised accounting
systems, prior to the 2nd day of November, 2006.
7. 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.
8. Assessee should get the registration certificate (registration number) within 7 days from
the date of submission of form S.T.1, under normal circumstances.

Popular

C omments

IPCC Tips and Experience

SSI Exemption Vs. Co- Owners of
Immovable Property
Dividend provisions - Critical analysis
Corporate Governance Best Board
Practices
Karniti Part-16: Tax planning for Children
is not a child's play
Rent Free accommodation and Taxation
Service Tax & Cenvat Provisions For
Automobile Dealers
Shifting of Registered Office Outside State
under Companies Act, 2013
Mergers, Amalgamations & Takeovers
Different Committees as per the
Companies Act, 2013 - Part IV

9. A fresh registration is required to be obtained in case of transfer of business to another

person.
10. Any registered assessee when ceases to provide the taxable service shall surrender the

Subscribe to Articles Feed

Enter your email address

registration certificate immediately.

CAclubindia
11. 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

Like 111,109
More Subscription Options Twitter Linkedin

amendments he desires to make in his existing information. The new form may be submitted

More Subscription Options Twitter Linkedin

to the jurisdictional Superintendent for necessary endorsement of the new service category
in his Registration certificate.

Browse by Category
Like

25

Income Tax
Audit

Published in Serv ice Tax

Source : MY EXPERI ANCE
Views : 17031

Students
Accounts
VAT

Other Articles by Ganeshbabu K

C areer
Service Tax
C orporate Law

10 Comments for this Article

Info Technology
Excise
Shares & Stock

You need to be logged in to post comment

Others
Taxpayers

ranjan yadav Wrote on 20 October 2013

Thanks for information

Ajay Sharma

Wrote on 27 February 2013

Dear all experts Can some body suggest me for Commodity code for a
Restaurant for Sales Tax (VAT) Purpose to get registration. Kindly provide
details as soon as possible.

Ankur Agrawal Wrote on 09 February 2013

many-many thanks Ankur

Show more Comments

All Comments :: 10

Related Articles
Service Tax on Real Estate: A Practical Perspective (Part A & Part B)
Reverse C harge Mechanism In Service Tax- An Overview
Records under Service Tax
Reimbursement of Expenses not subject to Service Tax
Right to use of Trade Mark Goods or Services Whether VAT or Service Tax applicable
Practical Difficulties in filing Service Tax Return
Some C ommon Errors in Service Tax
Societies Registration Act, 1960- A Glimpse
4.94% Service Tax on Restaurant Bills - are we paying extra?
Reverse C harge Methodology under Service tax

View other articles from this category

Other Newer Articles

IPCC Tips and Experience
SSI Exemption Vs. Co- Owners of Immovable Property
Dividend provisions - Critical analysis
Corporate Governance Best Board Practices
Karniti Part-16: Tax planning for Children is not a child's play
Rent Free accommodation and Taxation
Service Tax & Cenvat Provisions For Automobile Dealers
Shifting of Registered Office Outside State under Companies Act, 2013
Mergers, Amalgamations & Takeovers
Different Committees as per the Companies Act, 2013 - Part IV

back to the top

Our Network Sites

2013 CAclubindia.com. Let us grow stronger by mutual exchange of know ledge.

About

We are Hiring
Blog
Disclaimer

Advertise
Terms of Use
Privacy Policy
Contact Us