Salient features of Service tax  registration number called service tax  code (STC )  :

• STC contains 15 digit PAN based number , the first 10 digits are PAN ,next 2 digits are ST ,NEXT 3 digits are serial numbers indicating the number of registrations taken by the service taxpayer against a common PAN.

PREMISES TO BE REGISTERED:

In addition to PAN based STC number ,another number ,namely ‘Premises code’ is also given in the Registration Certificate (ST-2 ) .This number indicates the code of the Jurisdictional Commisionerate, division, range and serial number within the range..This number is issued for easy identification of location of registration of the service tax payer.

 

• Single Premise , Single service – Single Registration
• Multiple Premise but Single service– (a) CBS/CAS not in existence —Register all Premises with Superintendent of Central Excise (SCE )

(b ) Centralized billing system (CBS) / Centralized Accounting System (CAS)   in existence   — Register only those Premises where CBS/CAS not in existence.

( c ) CBS/CAS is in place both at head offices and regional offices ,such entity has option can obtain ,if they like ,multiple centralized registrations for each regional offices for the purpose of discharging the service tax liability.