Registration requirement for taxable services: application leads to deemed registration if the authority fails to issue the certificate within the statutory period. Every person liable to pay service tax must apply for registration in Form ST 1 within the prescribed period or, if located in non taxable territory for certain online services, in Form ST 1A and shall be deemed registered in Form ST 2A from receipt of that application. Where centralised billing or accounting exists, registration may be for the premises housing those systems; otherwise separate registrations per premises are required. The Superintendent grants Form ST 2 after verification and failure to grant within the statutory period results in deemed registration.
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Provisions expressly mentioned in the judgment/order text.
Registration requirement for taxable services: application leads to deemed registration if the authority fails to issue the certificate within the statutory period.
Every person liable to pay service tax must apply for registration in Form ST 1 within the prescribed period or, if located in non taxable territory for certain online services, in Form ST 1A and shall be deemed registered in Form ST 2A from receipt of that application. Where centralised billing or accounting exists, registration may be for the premises housing those systems; otherwise separate registrations per premises are required. The Superintendent grants Form ST 2 after verification and failure to grant within the statutory period results in deemed registration.
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