https://www.taxtmi.com/article/detailed?id=300 Every person liable to pay service tax must apply for registration in the prescribed form and time; this includes providers, recipients liable to pay and Input Service Distributors. Applications are filed in Form ST 1, registration certificates issued in Form ST 2 and are deemed granted if not issued within the short statutory period. Centralized registration is permitted where billing or accounting is centralized, and one application may cover multiple taxable services. Surrender on cessation and statutory penalties for failure to register are provided, subject to waiver for reasonable cause. en-us Mon, 02 Mar 2009 00:00:00 +0530 Mon, 02 Mar 2009 10:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=300 Every person liable to pay service tax must apply for registration in the prescribed form and time; this includes providers, recipients liable to pay and Input Service Distributors. Applications are filed in Form ST 1, registration certificates issued in Form ST 2 and are deemed granted if not issued within the short statutory period. Centralized registration is permitted where billing or accounting is centralized, and one application may cover multiple taxable services. Surrender on cessation and statutory penalties for failure to register are provided, subject to waiver for reasonable cause. Articles Service Tax Mon, 02 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=300