Procedure and documents required in respect of single premises registration under Rule 4(1) of Service Tax Rules, 1994–reg.
X X X X Extracts X X X X
X X X X Extracts X X X X
....issued by this office where in the procedure for submitting application for single premises registration under Rule 4(1) of Service Tax Rules , 1944 (as amended) was laid down. 2. The existing procedure and documents required to be filed along with application for single premises Registration has been reviewed. In order to simplify the procedure and to follow the uniform practice in all the Divisions, a uniform procedure has been devised. The salient features of the uniform procedure are given below: (i) A Service Provider desiring to obtain single premises Registration under Rule 4 (1) ibid, for the first time, shall make an online application in ST-1 Form on the website www.aces.gov.in. After making online application, the print-out....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sts under another jurisdictional divisional office, no further documents regarding PAN card, details of Directors/ partners etc. would be required provided it has not changed during the transfer of the single premise registration from one place to another, (v) After the Registration for new premise is granted, the assessee shall surrender their registration in respect of earlier premises and intimate to the new jurisdictional Divisional Assistant Commissioner/Deputy Commissioner within a period of two months. 3. In case of transfer of business to another person, the transferee shall obtain a fresh certificate of registration. 4. The Authorized Signatory of the applicant should ensure that all the columns in the ST-1, including the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Print out of the filled in ST-1 duly signed by the Director/partner/ proprietor/authorized person at the end of the application, 2 Documents Required for premises/office for which registration is applied for with Service Tax Deptt: a. Address of the premise/ office sought to be registered. b. Address proof of (a) above. A. Proof of Address: Two documents are required. One document for each category A & B is required. Any one of the following documents : 1. Land line Telephone Bill not older than 3 months, 2. Electricity Bill not older than 3 months, 3.Copy of Bank Account statement showing the name of the app....
X X X X Extracts X X X X
X X X X Extracts X X X X
....essee/tenant and in case Annual Rent is more than Rs. 10 Lakhs, the Service Tax Registration Number of lessee/ tenant, 3. Details of the Director/Partners/Proprietors/Authorized Signatory/ies a) Name and address of the Directors/Partners/Proprietor, (Note II), b) Name and address of Authorised signatory /ies (Note I), c) Copy of PAN Card of (a) &(b) above, d) Identity Proof of (a) & (b) (submit any one of the following). 1.Passport, 2.Voter Identity Card, 3.Driving Licence, 4.Bank Passbook showing name and address, along with photograph, Not....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1 2 3 4 5 6 2) Details of SCN issued which are pending adjudication- Address of premise/office under registration STC No. SCN No. & Date Period Covered Issue in brief Amount demanded (in Rs.) Authority to whom SCN is answerable i.e. Commr.,/ADC /JC/DC/AC/Supdt. 1 2 3 4 5 6 7 3) Whether any case is pending with Appellate Authorities/Court. If yes, provide following details with regard to each authority as mentioned below, in the prescribed format as under: Authorities a. Commissioner (Appeals), b. Tribunal, c. Settlement Commission, d. High Court, e. Supreme Court, Address Of premises/Office STC No. Order ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....search has taken place or statement has been recorded. Please furnish details. 8) I/We undertake that i) On acceptance of my/our application dated ____________for single premises registration in term of proviso to Rule 4(1) of Service Tax Rules, 1994 read with Section 69 of the Finance Act,1994, I/We shall follow and comply with the below mentioned acts- ii) I/We shall after communication of granting of single premise registration on transfer from one location to another, we shall surrender the single registration for the earlier premise and intimate to the jurisdictional Divisional A.C./ D.C.-in-charge of new jurisdiction office, within a period of two months; iii) I/We also undertake that we do not have any objection for show ....
TaxTMI