Registration Certificate from Service Tax Authorities for Service Providers under EPCG Scheme

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.... prescribed was the Registration certificate with the Service Tax authorities. Section 69 of Chapter V of the Finance Act, 1994 (as amended by the Finance Act. 1997, 1998, 1999, 2000 and 2001) pertaining to registration goes as under: "Every person liable to pay the service tax under this chapter or the rules made there under shall, with in such time in such manner and in such form as may be prescribed, make an application for registration to the Superintendent of Central Excise." This indicates that only those service providers who are liable to pay the service tax can apply for registration with the Service tax authorities. Part (72) of Section 65 of Chapter V of the Finance Act , 1994 (as amended) lists out these taxable service....

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....r travel agent in relation to the booking of passage for travel by air; (m) to a client, by a Mandap keeper in elation to the use of Mandap in any manner including the facilities provided to the client in relation to such use and also the services, if any rendered as a caterer; (n) to any person, by a tour operator in relation to a tour; (o) to any person, by a rent-a-cab scheme operator in relation to the renting of a cab; (p) to a client, by an architect in his professional capacity, in any manner; (q) to a client, by an interior decorator in relation to planning, design or beautification of spaces, whether manmade or otherwise, in any manner; ( r) to a client by a management consultant in connection with the management ....

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....on to a communication through telegraph; (zf) to a subscriber, by the telegraph authority in relation to a communication through telex; (zg) to a subscriber, by the telegraph authority in relation to a facsimile communication; (zh) to a customer, by a commercial concern, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner; (zi) to a client, by a video production agency in relation to video-tape production, in any manner; (zj) to a client, by a sound recording studio or agency in relation to any kind of sound recording; (zk) to a client, by a broadcasting agency or organization in relation to broadcasting, in any manner; (zl) to a policy h....