ADMINISTRATIVE PROCEDURE
REGISTRATION (Section 69 & Rule 4) :
• No threshold limit.
• Application for registration to be made by every
person liable for paying the service tax in Form ST-1
within 30 days from the date on which service tax is levied
or within 30 days from the date of commencement of business
of providing taxable service, whichever is later.
• Application to be also made for obtaining PAN
based Service Tax Code (STC) number.
• Normally, the service provider is liable to
register & pay tax, except in case of:
• Insurance auxiliary services provided by insurance
agents related to general insurance or life insurance business,
where, General Insurance Co. or Life Insurance Co. who has
appointed such agents is liable to register and pay tax ;
• Taxable service provided by a non resident or
by person from outside India
and who does not have any office in India,
it is the person receiving the taxable service in India
who is liable to register and pay tax (w.e.f. 16th
August 2002)
• Separate registration to be obtained in respect of
each premises from where taxable services are rendered, except
for centralised billing system, when the assessee may
register the premises from where such centralised billing
is done.
• In case assessee provides taxable services & also
raises bills from more than one premises but has centralised
accounting system, commissioner of central excise may
permit assessee to register premises from where centralised
accounting is done.
• Assessee to obtain single registration for all the
taxable services provided by him if he has centralized billing
/ accounting system [1] .
• Registration certificate in Form ST-2 shall be granted
within 7 days from date of application, failing which the
registration applied for shall be deemed to have been granted.
• In case of transfer of business, transferee to obtain a
fresh certificate of registration.
• Registration certificate to be surrendered immediately
by assessee who ceases to provide taxable service.
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