Service Tax Registration requires registrants to notify changes, use prescribed accounting codes and is non-transferable. The registration certificate under Section 69 records enrolment for service tax, assigns a Service Tax Code and Premises Code, lists taxable services and full premises details, and cancels any previous certificate when changes are incorporated. It requires the registrant to notify the department of new taxable services or new billing premises, to submit information online where available, to supply Accounting Codes on challans, and specifies that the certificate is non-transferable, signed by a Central Excise Officer with copies to pay/accounts and local superintendent offices.
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Provisions expressly mentioned in the judgment/order text.
Service Tax Registration requires registrants to notify changes, use prescribed accounting codes and is non-transferable.
The registration certificate under Section 69 records enrolment for service tax, assigns a Service Tax Code and Premises Code, lists taxable services and full premises details, and cancels any previous certificate when changes are incorporated. It requires the registrant to notify the department of new taxable services or new billing premises, to submit information online where available, to supply Accounting Codes on challans, and specifies that the certificate is non-transferable, signed by a Central Excise Officer with copies to pay/accounts and local superintendent offices.
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