TaxTMI 
TaxTMI 
Procedure & documents required in respect of Single/Centralised Registration under Rule 4 of Service Tax Rules,1994
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....tion under Rule 4 of Service Tax Rules,1994 Trade Notice no. 07/ST/2012 Dated 25th April 2012. This Trade Notice is issued in supersession of Trade Notice No.15/ST/2009 dated 22.09.2009, 3/ST/2010 dated 11.08.2010 and 23/ST/2011 dated 02.01.2012 issued by this Commissionerate wherein the procedure for submitting applications for obtaining Single/Centralised Registration was laid down. 2. The ex....
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....ould lead to rejection of the registration application. ii) Along with the application, the details of the branches to be included in the Centralised Registration and other relevant information like details of show cause notices pending adjudication, pending appeals, court cases, audit conducted etc. for each branch (which is an existing service tax registered assessee) should also be filed. Thes....
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....6 of ST-1 Form under sub-rule (2) and (3A) of the Service Tax Rules, 1994 (i.e. for premises/branches where centralised registration is being sought) and that the addresses of the premises/branches are as per the list provided (Sl. No. 3 to Annexure-I). iv) Further, the assessee seeking centralised registration shall file an undertaking on their letter head as per Annexure-Ill of the Trade Notice....
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....assessee should continue to make service tax payment to the existing jurisdictional office and follow procedure as per law for each of the premises/branches regularly. vii) In case of application for amendment in centralised registration certificate, the documents required to be filed have been given in Annexure-IV of this Trade Notice. As a measure of simplification, it is clarified that branche....