Registration for service tax in India

1) Every person liable for paying the service tax shall make an application to the concerned Superintendent of Central Excise in Form ST-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the Finance Act, 1994(32 of 1994) is levied:

Provided that where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement. (Refer section 69 of Finance Act, 1994 & Rule 4 of the Service Tax Rules,1994)

Also, the following two categories of persons have been identified as ‘Special Category of Persons’ under The Service Tax (Registration of Special Category of Persons) Rules, 2005:

i) Input Service Distributor;

ii) Any provider of taxable service whose ‘aggregate value of taxable service’ (‘aggregate value’ has been defined in Rule 2(b) of  The Service Tax (Registration of Special Category of Persons) Rules, 2005)  in a financial year exceeds nine lakh rupees.

‘Input service distributor’ as defined under Rule 2 (m) of CENVAT Rules, 2004 means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be.

In case a service recipient is liable to pay service tax, as detailed at para 1.1 above, he also has to obtain registration.

2) The service tax is administered by the Central Excise Department. The government website www.exciseandservicetax.nic.in gives the details of the jurisdictional offices of the Central Excise Department, State-wise, District-wise as well as Commissionerate-wise.

3) Total 67 Central Excise & Service Tax Commissionerates, 7 exclusive Service Tax Commissionerates and 5 Large Taxpayer Units administer Service tax collection inIndia.

4) Following are the 7 Service tax Commissionerates:

1. Mumbai-I

2. Mumbai-II

3. Delhi

4. Chennai

5. Kolkata

6. Bangalore

7. Ahmedabad

5) There are 5 Large Taxpayer Units (LTUs) as listed below:

1. Banglore,

2. Chennai,

3. Mumbai,

4. Delhi and

5. Kolkata


Procedure for Registration

1) Fill the Form ST-1 in duplicate. (Form ST-1 is available on the departmental website (www.cbec.gov.in ). Enclose photocopy of PAN card, proof of address to be registered and copy of constitution /partner ship deed etc. of the firm, if any.

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 seven Service Tax Commissionerates, to the jurisdictional Division office). There are separate service tax commissionerates in Mumbai, Chennai, Delhi, Kolkata, Bangalore and Ahmedabad  as mentioned in the previous chapter).

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.

(Refer Rule 4 (1) of Service Tax Rules, 1994)

5) Where a person, liable for paying service tax on a taxable service,

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

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

(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, and has centralized billing system or centralized accounting system in respect of such service, and such centralized billing or centralized accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralized billing or centralized accounting systems are located.

5.1) The registration under sub-rule 2 of Rule 4 of the Service Tax Rules,1994, shall be granted by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralized billing or accounting is done, are located:

Provided that nothing contained in this sub-rule shall have any effect on the registration granted to the premises or offices having such centralized billing or centralized accounting systems, prior to the 2nd day of November, 2006.

6)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.

(Refer Rule 4 (4) of Service Tax Rules, 1994)

7) 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.

(Refer Rule 4 (5) of Service Tax Rules, 1994)

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

(Refer Rule 4 (6) of Service Tax Rules, 1994)

9) Any registered assessee when ceases to provide the taxable service shall surrender the  registration certificate immediately.

(Refer Rule 4 (7) of Service Tax Rules, 1994)

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

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8 Comments on Registration and Registration Procedure

  1. Yashwant Jain Advocate says:

    PlZ Satisfy If Hotel Room rent Received 10 Lack But Tarrif Below 1000 Than Libelty Service Tax
    Thanks

  2. ASHISH says:

    service tax liabilty figer

  3. gaurav says:

    dear sir
    i opened a resturent . is service tax charged is compulsary on service provided by resturent. and what is the difference between service tax & service charge.

  4. manisha says:

    Sir, can new registration of service tax for a pvt.ltd. co. in Mumbai be done online? If yes, please give the procedure._ Manisha B.

  5. vikram singh says:

    We have a service recipient of Manpower services ( Security Service Charges ) and we are Public Limited Company and the shares are holding by the Investors only. None of the Shares are available for the General Public. We come under Service Tax Partial Reverse Mechanism.

    Hence, kindly advice us the following :

    01. While registering into the service tax dept, it is asking us to mention the Registered Public Ltd company. Should be choose the same or others. If it is others what should be mentioned in the Service category.

    02.What taxable Service to be mentioned.

    Thnx in advance

  6. SANJIB PRASAD says:

    I HAVE STARTED A CONSTRUCTION JOB AS A SUBCONTRACTOR AS A PROPRIETOR. WHAT SHOULD I FILL IN SERVICE CATAGORY REGISTRANT

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