PROCEDURAL COMPLIANCES REGISTRATION UNDER SERVICE TAX   :

(Section 69 & Rule -4 )

Every  person liable to pay service tax  ( including input service distributor and provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs.9 lakhs  ) must mandatorily register with the Superintendent of Central Excise within 30 days from the date of commencement of the business of providing taxable service. One application for registration is enough even though the service provider providing multiple services. All services can be mentioned in one registration form (ST-I Form) and the same can be submitted to the prescribed authority.

Penalty for non-registration : Not exceeding Rs.10000

Service tax registration is required if –

• Small service provider (SSP ) whose taxable turnover  during a previous year exceeds Rs. 9 lakhs shall register within 30 days of value exceeding  9 lakhs.
• The service provider who is acting as an input service distributor (ISD) irrespective of his turnover shall register within 30 days of commencement of business.
• Service provider provided service under the brand name of another person irrespective of his turnover shall register within 30 days of commencement of business.
• The service receiver who is liable to pay service tax  under reverse charge mechanism must register himself within 30 days of service becoming taxable.

Application for registration shall be made in Form ST-1 and CBSE may specify documents to be submitted within 15 days of application for registration –PAN ,Proof of Residence ,Constitution of the Applicant ,POA in respect of Authorized person(s) etc . Registration certificate shall be granted within 7 days from the date of application for Registration is complete in all respect as per CBEC.