Annexure C

Common registration formalities with Central excise and draft amendments to Service Tax Rules 1994

In the Service Tax Rules, 1994, in rule 4, the sub-rules (1) to (8) shall be omitted and in the rule 4 the following sub-rules shall be inserted namely:-

(1) Every Assessee shall make an application electronically through the Automation of Central Excise and Service Tax (ACES) system for registration in EST Registration Form within a period of 30 days from the date on which service tax under section 66 of the Finance Act, 1994 (32 of 1994) has been levied on a service making the assessee liable to pay the service tax..

Provided that where the assessee commences his business after such service tax has already been levied, he shall make an application for registration within a period of thirty days from the date of such commencement.

(2) The Central Board of Excise and Customs may, by an order specify the documents which are to be submitted along with the application for registration and the time period within which the documents have to be submitted.

(3) Where the assessee is providing taxable services from or receiving taxable service at more than one premise, he shall make separate applications for registration in respect of each of such premises to the respective jurisdictional Superintendent or Superintendants of Central Excise.

(4) Notwithstanding anything contained in sub-rule (3) where the assessee,

a. provides such service from more than one premises; or

b. receives such service in more than one premises; or

c. is having more than one premises, which are engaged in relation to such service in any other manner, making such person liable for paying service tax,

and has centralized billing system or centralized accounting system in respect of such service, and such centralized billing or centralized accounting systems are located in one or more premises, he may, at his option, centrally register at the premises from where the centralized billing or accounting is done.

(5) When there is any change in or addition to the information that has been furnished earlier, such change or addition shall be intimated by the assessee to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, within a period of thirty days of such change or addition.

(6) The registration on an application made under sub-rule (1) or sub-rule (4), as the case may be, shall be granted by the Superintendent of Central Excise.

(7) The Superintendent of Central Excise shall grant a certificate of registration or a revised certificate of registration pursuant to information furnished under sub- rule (5) in Form ST-2 within seven days from the date of receipt of the completed application or the information under sub-rule (5). If the registration certificate or the revised certificate is not granted within the said period, the registration applied for shall be deemed to have been granted or the information furnished under sub-rule (5) shall be deemed to be incorporated in the registration certificate.

(8) Where the registered assessee transfers his business to another person, the transferee shall obtain a fresh certificate of registration.

(9) Every registered assessee who ceases to provide taxable services shall submit his request for surrender of his registration certificate to the Superintendant of Central Excise within seven days after submitting the return for the period in which he ceases to provide taxable service or within seven days of the due date for submitting the return for the said period, as provided under rule 7 of these rules, whichever is earlier.

(10) Notwithstanding anything contained in sub-rule (9) the jurisdictional Assistant Commissioner or the Deputy Commissioner of Central Excise shall cancel the registration certificate of an assessee who has ceased to provide taxable services after due intimation to the assessee.

(11) On receipt of the request for surrender under sub-rule (9) and before the cancellation under sub-rule (10), the Superintendent of Central Excise or the Assistant Commissioner or Deputy Commissioner as the case may be shall ensure that any action under the provisions of the Act and the rules and notifications issued there under, including payment of any monies due to the Central Government, is not pending against the assessee, and thereupon accept the request for surrender or as the case may be, cancel the registration certificate.

(12) Nothing contained in the above amendment to these rules shall effect the validity of the Order No. 2/2011 – Service Tax dated 13.12.2011 issued by the Central Board of Excise and Customs and the registration granted prior to the date from which this amendment to these rules become effective.

(13) The Form ‘EST –X Registration Form’ is appended hereto.

Service tax registration obligation requires electronic EST registration and permits centralised registration where billing or accounting is centralised. Every assessee liable to pay service tax must apply electronically through ACES in the EST Registration Form within thirty days of liability or commencement; the Board may specify supporting documents. Separate registrations are required for each premise, with an option for centralised registration where billing or accounting is centralized. Changes must be notified within thirty days. The Superintendent grants registration and must issue Form ST-2 within seven days of a completed application or update, failing which the registration or update is deemed granted.