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of <h1>Simplified Procedure and Document Requirements for Single and Centralized Service Tax Registration u/r 4 Revised.</h1> The circular addresses the simplified procedure and document requirements for single and centralized registration under Rule 4 of the Service Tax Rules, 1994. It revises the documentation process outlined in Annexures I and IA. For single registration, necessary documents include a signed ST-1 form, PAN card copy, address proof, and relevant legal documents like a Memorandum of Association or Partnership Deed. Centralized registration requires additional details for new branches, address proof, and a notarized affidavit for centralized accounting. A power of attorney or board resolution is needed for authorized representatives.
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