Service Tax Registration

Any person liable to pay service tax has to register with the Superintendent of Central Excise within 30 days from the date of commencement of the business of taxable service.

Service Tax act has provided exemption to small scale service provider from service tax up to aggregate value of taxable services provided of 10 lakh in a Financial Year.

Service provider get registration compulsory when service provider from the value of taxable services provided exceeds 9 lakh in a financial year.

Notification for exemption from registration for small service providers

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.

Registration procedure under Service Tax Act

  • Apply for registration in Form ST – 1 to the Superintendent of Central Excise.
  • Submit along with Form ST – 1 the following documents
  • Permanent Account Number (PAN), Affidavit declaring the commencement of the services, Copy of Address proof, Passport size photograph of the assessee, Partnership deed / Memorandum and Articles of Association.
  • The Superintendent of Central Excise will grant a certificate of Registration in Form ST – 2 within 7 days of the date of receipt of application.
  • Certificate of Registration can be surrendered if the assessee ceases to provide the taxable service for which he had been registered.

An assessee should get the registration certificate (registration number) within 7 days from the date of submission of form S.T – 1, under normal circumstances.

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

 

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