Section 69 of the Finance Act, 1994 - Registration - Conversion of temporary based registration (STC) into PAN based registration.

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....ct, 1994 and Rule 4 of Service Tax Rules, 1994 every person liable for paying the Service Tax shall make an application to the concerned Jurisdictional Superintendent in form ST-1 for Registration and the same will be granted, after due verification, by the authorized officer, a certificate of registration in Form ST-2. 2. As per instruction issued vide C.B.E.C. Circular Nos. 493/59/99-CX, dated ....

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....he department to convert Temp based Registration Number into PAN based Registration Number. 4. There are approximately 167 nos. Service tax assessees who are having registrations based on the temporary number in Shillong Central Excise and Service Tax Commissionerate. It has been noticed that these assessees have not converted their Temp based Registration into PAN based registration. 5. It is d....