Service tax registration: require only ST-1 information and grant promptly; verification may follow ex post. Grant of service tax registration must be based only on the information prescribed in the ST-1 form; no additional documents may be demanded. Any verification of the applicant's bona fides should be performed on an ex-post-facto basis without delaying issuance, and officers causing delays should face appropriate action.
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Provisions expressly mentioned in the judgment/order text.
Service tax registration: require only ST-1 information and grant promptly; verification may follow ex post.
Grant of service tax registration must be based only on the information prescribed in the ST-1 form; no additional documents may be demanded. Any verification of the applicant's bona fides should be performed on an ex-post-facto basis without delaying issuance, and officers causing delays should face appropriate action.
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