Registration under Service Tax Rules requires ST-1 filing online with supporting documents and automatic grant if unissued. Every person providing a taxable service must register under Rule 4 by filing Form ST-1 online through ACES and submitting self-certified supporting documents (PAN, business address, constitution) to the jurisdictional Superintendent; the Superintendent must issue the registration certificate within seven days of a complete application or the registration is deemed granted. Amendments require an online ST-1 and specified documentary proof depending on the change (premises, constitution, services).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration under Service Tax Rules requires ST-1 filing online with supporting documents and automatic grant if unissued.
Every person providing a taxable service must register under Rule 4 by filing Form ST-1 online through ACES and submitting self-certified supporting documents (PAN, business address, constitution) to the jurisdictional Superintendent; the Superintendent must issue the registration certificate within seven days of a complete application or the registration is deemed granted. Amendments require an online ST-1 and specified documentary proof depending on the change (premises, constitution, services).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.