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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Service Tax Wing
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ORDER No. 1/2015-SERVICE TAX
New Delhi, the 28th February, 2015
To,
All Principal Chief Commissioners/Chief Commissioners of Central Excise/Service
Tax
Principal Directors General/Directors General Service Tax/Systems/Audit/Central
Excise Intelligence
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 supercession 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 a 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
authorised 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 non existent 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.
(Himani Bhayana)
Under Secretary (Service Tax)
F. No. 137/22/2012-Service Tax ( Part-I)
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