TaxTMI 
TaxTMI 
Registration
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....; 2Provided further that a person liable for paying the service tax in the case of taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 (32 of 1994) may make an application for registration on or before the 31st day of December, 1998. ^ 7Provided also that a person liable for paying the service tax in the case of taxable services referred to in sub-clause (zzp) of clause (105) of section 65 of the Act may make an application for registration on or before the ^831st day of March, 2005 ^ 3Omitted ^17[ Provided also that a person located in non taxable territory li....
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.... offices from where centralised billing or centralised accounting systems are located. (3) The registration under sub-rule (2), shall be granted by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralised billing or accounting is done, are located: ^ Provided that nothing contained in this sub-rule shall have any effect on the registration granted to the premises or offices having such centralised billing or centralised accounting systems, prior to the 2nd day of November, 2006. ^4(3A) Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing systems or centra....
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....e taxable service for which he is registered, shall surrender his registration certificate immediately^10to the Superintendent of Central Excise. ^11(8) On receipt of the certificate under sub-rule (7), the Superintendent of Central Excise shall ensure that the assessee has paid all monies due to the Central Government under the provisions of the Act, and the rules and the notifications issued thereunder, and thereupon cancel the registration certificate. ^16[(9) The registration granted under this rule shall be subject to such conditions, safeguards and procedure as may be specified by an order issued by the Board.] ------------------------------- Notes : 1. Has been substituted vide Notification No. 54/98 dated 7/10/1998....
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...., and is liable to pay service tax, may not make an application for registration if such person pays the service tax on taxable service, rendered by him, under rule 6." 4. Has been substituted vide Notification No. 7/2005 dated 1/3/2005, before it has been inserted vide Notification No. 1/99 ST dated 28/2/1999 5. For the words and figure "concerned Central Excise Officer appointed under rule 3", the words "concerned Superintendent of Central Excise" has been substituted vide Notification No. 5/2001 dated 9/7/2001 6. Has been substituted vide Notification No. 29/2006 dated 2/11/2006, before it was read as, "[(2)Where an assessee is providing a taxable service from more than one premises or offices and has a centralised b....