Registration under Service Tax

Where to approach for registration?

Registration application should be submitted by every person liable to pay service tax to the Superintended of the Central Excise.

The Jurisdiction of Central Excise Department for the purpose of Service Tax Matters is same as under the Central Excise Act, 1944.

Generally, all commissionerates of Central Excise have a Service Tax cell, headed by Assistant Commissioner/ Deputy Commissioner. However, in certain commissionerates, separate service tax divisions have been constituted.

The work is also delegated to Central Excise Divisions in many commissionerates.

Who should apply for registration under Service Tax law?

All persons providing taxable services are required to register with the Central Excise Department.

Under section 69(2) w.e.f 13.05.2005,central government has notified

i) an input service distributor
ii) any provider of taxable service whose aggregate value of taxable service in a financial year exceeds
                               a. Rs.3 Lakhs(upto 31.03.2007) or
                               b. Rs 7 lakhs (from 1.04.2007)


For the purpose of obtaining mandatory registration w.e.f from 16.06.2005.

Procedure for registration

The application for registration for Service Tax should be made in form ST-1 (in duplicate). The form can be obtained from the jurisdictional Commissionerates or downloaded from http://www.servicetax.gov.in/st-formmainpg.htm.

Time limit for making the application

Under rule 4(1) the application for registration is to be made within thirty days from the date of notification of the taxable service.


Time limit for granting registration

Department is required to issue the registration certificate within 7 days of the receipt of application. In case of failure to issue registration certificate within 7 days, the registration applied for is deemed to be granted.


What are the documents required for registration?

To obtain registration the service provider must submit:

a)ST 1 Application form (in duplicate) duly filled and signed by the authorized signatory
b) Attested photocopy of PAN card or PAN allotment letter.
c) Proof of address

Following additional documents are also required to be submitted:

In case the service provider is a company registered under the Indian Companies Act 1956

1) Memorandum and Articles of Association
2) List of Directors with contact addresses along with telephone/telex/fax/e-mail
3) Extracts of Boards resolution authorizing any of the directors /employees of the company to sign ,deal and comply with the provisions of the service tax rules

In case the service provider is a partnership firm

1) Partnership deed
2) Power of attorney authorizing any of the partner/employees of the firm to sign, deal and comply with all the matters relating to Service tax as required under the provisions of the service tax rules
3) In absence of power of attorney,ST1 Application and other documents should be signed by all the partners
4) List of all partners with contact addresses along with telephone/telex/fax/e-mail

In case the service provider is a Proprietor ship firm:

ST 1 application and all other documents relating to Service Tax should be signed by the proprietor or any other person duly authorized by him to sign ,deal and comply with the provisions of the Service Tax Rules by executing a Power of Attorney in favor of the said person.

Time Limit for making application for registration under Service tax

Every person liable to pay the service tax should make an application to the concerned Central Excise Officer for registration within a period of 30 days of the Service Tax having come into force. In cases where a person commences the business of providing a taxable service after such service has been notified, he is required to make an application for registration within a period of 30 days from the date of commencement of his activities.

Time Limit for Issue of Registration Certificate by The Superintendent of Central Excise

Registration certificate in form ST-2 shall be issued within 7 days from the date of submission. Superintendent shall issue the certificate after due verification of application. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. However, while granting registration the rule do not permit the jurisdictional officer to question about the correctness of the declaration made by the service provider.

Registration in case of one or more than one Service from one premise only

Where an assessee is providing more than one taxable services from one premise only, he seeks a single registration for all such services provided by him. Rule 4(4)

For this purpose he can submit a single ST-1 application form. While submitting the application he should indicate all the taxable services provided by him. – Circular No. 72/2/2004 – ST dated 2/1/2004

Registration in case where services are provided from more than one premise

Rule 4(2) has been changed with effect from 01-04-2005, and consequently the new provisions are being discussed hereinafter:

Before amending the rule 4(2) there were separate procedure for obtaining registration on the basis of Centralized Billing system or Centralized Accounting System. But, from 1-4-2005 an assessee is providing services from more than one premises the following procedure is to be followed:

However the registration granted under the provisions of erstwhile rule 4 (as existing immediate before 01-04-2005) shall remain valid for all purposes.

1 Option First – Rule 4(1) – Separate Registration

Separate registration for each premises from where services are being provided then obtain service tax registration by simply filing a ST-1 form alongwith relevant documents before the Superintended of Central Excise.

Note: - Where the assessee is having more than one office and does not have either central accounting system or central billing system, he is required to obtain separate registration for each premises.

2 Option Second – Rule 4(2) and Rule 4(3) – Single Registration

- Registration may be obtained at the premises from where Central Billing is made or Central Accounting is done and the registration will be granted by different authorities depending upon the following situation

Situation one – Where all the premises are falling under the jurisdiction of one commissionerate

- Registration shall be granted by the Commissioner or Chief Commissioner of Central Excise instead of Superintended of Central Excise – Rule 4(3)(a)

Situation two – Where all the premises are not falling under the jurisdiction of one commissionerate

- Registration shall be granted by the Director General of Service Tax – Rule 4(3)(b) read with circular / letter no. F. No. 340-20-2005 dated 12-05-2005

Help Centres for Service tax:

The local help centres can be contacted for further details. For help centres addresses click here: http://www.servicetax.gov.in/help-ctrs.pdf

Amendment in Registration Certificate

There may be various reasons for which a registration number is required to be amended:

- Assessee ceases to provide one or more services that were being provided by him earlier

- Assessee starts providing new services

- Address has been changed

- Constitution (And not the ownership) has been changed.

There is no specific provision in the Service Tax Act and Rules made thereunder. Therefore to get the registration certificate amended is optional to the assessee and there is no time limit for the same.

When assessee ceases to provide taxable services / Surrender of registration certificate

Where is a registered person ceases to provide taxable services for which he is registered, he should surrender the registration certificate. Rule 4(7)

Consequence for delay or non registration under service tax

Before 10-09-2004 there was a mandatory penalty of Rs. 500/- for delay or non registration in seeking registration under section 75A.

From 10-09-2004 the section 75A has been omitted and consequently there is no mandatory penalty is there for failure to apply for registration.

But, even after deletion of section 75A there may be a maximum penalty of Rs. 1000/- for failure to pay registration under section 77.

However, penalty under section 77 is general penalty and not mandatory and before imposing this penalty the proper office has to issue a show cause notice and give an opportunity of being heared.

What is to be done with the registration when—

a. A registered assessee transfers his business to another person, or

b. A registered assessee ceases to carry on the activity for which he is registered ?

a. When a registered assessee transfers his business to another person, the transferee should obtain a fresh certificate of registration.

b. When a registered assessee ceases to carry on the service activity for which he is registered, he should surrender his registration certificate to the Central Excise authorities