Registration [Section 69 & rule 4 of the Service Tax Rules, 1994] :
(1) Persons requiring registration: Every person liable to pay service tax is required to register himself by making an application to the Superintendent of Central Excise [Section 69(1)].
Further, Central Government may also notify such other person or class of persons who will be required to obtain registration [Section 69(2)]. The following persons/class of persons have been notified under section 69(2):-
(i) an input service distributor; and
(ii) any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs 9,00,000.
(2) Procedure for registration: The procedure for registration has been laid down under rule 4 of the Service Tax Rules, 1994. It prescribes the time, manner and form for registration.
Application: Application for registration is to be made by every person liable for paying the service tax in Form ST-1:
(i) within 30 days from the date on which service tax is levied or
(ii) within 30 days from the date of commencement of business
whichever is later,
to the concerned Superintendent of Central Excise having jurisdiction.
Application by input service distributor: The input service distributor shall make an application to the jurisdictional Superintendent of Central Excise in the prescribed form for registration within a period of 30 days of the commencement of business.
Application by provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs 9,00,000: The provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs 9,00,000 shall make an application to the jurisdictional Superintendent of Central Excise in the prescribed form for registration within a period of 30 days of exceeding the aggregate value of taxable service of Rs 9,00,000.
| Points to be noted:
(a) “Aggregate value of taxable service” means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67, charged by the service provider towards taxable services but does not include payments received towards such gross amount which are exempt from the whole of service tax under any notification other than Notification No. 6/2005-ST dated 01.03.2005**. (b) Service provider providing one or more taxable services from one or more premises: Where a provider of taxable service provides one or more taxable services from one or more premises, the aggregate value of all such taxable services and from all such premises and not separately for each services or each premises shall be taken into ac count for computation of aggregate value of taxable service. |
**In view of the fact that the negative list approach of taxation of services has been introduced and Notification No. 6/2005 ST dated 01.03.2005 has been superseded by Notification No. 33/2012 ST dated 20.06.2012, the said definition needs to be revisited.
Grant of Registration Certificate: The Superintendent of Central Excise shall after due verification of the application form (Form ST-1), or an intimation of change in any information or details under sub-rule (5A), as the case may be, grant a certificate of registration in Form ST-2 within 7 days from the date of receipt of the application or intimation.
If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. This may not be a solution for non-granting of the certificate since the registration number is required for payment of service tax, filing of returns, etc. [Sub-rule (5)].
(3) Centralised registration: 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 centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located [Sub-rule (2)].
Registration to be granted by the Commissioner having jurisdiction: Registration shall be granted by the Commissioner of Central Excise having jurisdiction over the premises/offices for which centralized registration is sought (i.e., the premises from where centralized billing/accounting is done) [Sub-rule (3)].
Separate applications in case the assessee does not have centralized billing/ accounting systems: Where an assessee providing taxable service from more than one premises or offices, who does not have any centralized billing systems or centralized accounting systems, as the case may be, shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise [Sub-rule (3A)].
(4) Single application in case of assessee providing more than one taxable service: Where an assessee is providing more than one taxable service, he may make a single application mentioning therein all the taxable services provided by him [Sub-rule (4)]. Certificate of registration in Form ST-2 should indicate the details of all the taxable services provided by the service provider. Thus, an assessee rendering multiple taxable services will be assessed by one Superintendent of Central Excise in respect of all the taxable services rendered by him.
(5) Intimation of change in any information or details in the registration certificate : Change in any information or details furnished by an assessee at the time of obtaining registration or any additional information or detail intended to be furnished should be intimated in Form ST-1 in writing by the assessee to the jurisdictional Assistant/Deputy Commissioner of Central Excise. Such intimation should be made within a period of 30 days of such change [Sub-rule (5A)].
(6) Fresh registration certificate in case of transfer of business: When a registered assessee transfers his business to another person, the transferee shall obtain a fresh certificate of registration [Sub-rule (6)].
(7) Surrender of registration certificate: Every registered assessee who ceases to provide taxable service shall surrender his registration certificate immediately to the Superintendent of Central Excise [Sub-rule (7)].
On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government under the provisions of the Act/Rules/Notifications and thereupon cancel the registration certificate [Subrule (8)].
(8) Online Registration: The registration granted under rule 4 will be subject to such conditions, safeguards and procedure as may be specified by an order issued by the Board [Sub-rule (9)]. In this regard, Order No. 1/15 ST dated 28.02.2015, effective from 01.03.2015 has been issued, prescribing documentation, time limits and procedure for registration. It has been prescribed vide the said order that with effect from 01.03.2015, registration for single premises will be granted online within two days of filing the application. The documentation, time limits and procedure for online registration is outlined below:
General procedure
1. Applicants seeking registration for single premises shall file an online application for registration on ACES website in Form ST-1.
2. Following details are to be mandatorily furnished in the application form:
(a) Permanent Account Number (PAN) of the proprietor or the legal entity being registered (except Government Departments)
(b) E-mail and mobile number
3. Registration would be granted online within 2 days of filing the complete application form. On grant of registration, the applicant would be enabled to electronically pay service tax.
4. Registration Certificate downloaded from the ACES website would be accepted as proof of registration and there would be no need for a signed copy.
Documentation required
A self attested copy of the following documents will have to be submitted by registered post/ speed post to the concerned Division, within 7 days of filing the Form ST-1 online, for the purposes of verification:
1. Copy of the PAN Card of the proprietor or the legal entity registered
2. Photograph and proof of identity of the person filling the application
3. 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
4. Details of the main Bank Account
5. Memorandum/Articles of Association/List of Directors
6. Authorisation by the Board of Directors/Partners/Proprietor for the person filing the application
7. 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
Verification of premises, if there arises any need for the same, will have to be authorised by an officer not below the rank of Additional/Joint Commissioner.
Revocation of registration certificate
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:
1. the premises are found to be non existent or not in possession of the assessee.
2. no documents are received within 15 days of the date of filing the registration application.
3. the documents are found to be incomplete or incorrect in any respect.