TaxTMI 
TaxTMI 
Procedure and documents required in respect of single premises registration under Rule 4(1) of Service Tax Rules, 1994–reg.
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....ng 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 of the ST-1 application along with required documents as giv....
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....ments 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 declaration are duly completed. The entries should be correctly and legib....
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....lication, 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 applicant and address of the premises as mentioned with application, not older than 3 months, AND B Any one of the following documents: (I) In case of self-owned property any document like Annual Tax Payment Receipt showing name of the applic....
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...., along with photograph, Note - I) In case of Authorized Signatory please submit the Authorisation by the Partner / Proprietor/Director of the Firm. In the case of a Company, please submit Board Resolution, Note - II ) In case of partnership Firm, Company under the Companies Act or Association of persons (Like Trust), Co-operative Societies, please give the identity proof and copy of PAN documents only for 3 partners/directors/trustees, who are actively involved in running the affair of business 4. Copy of PAN Card of the applicant - 5. Details of the three major Bank Accounts of the Applicant (attach photocopy of blank cheque) a) Name of the Bank and Address b) Account Number Note:- Documents given at Sr. No. 2 are also required i....
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..... & date, S. Tax Penalty 1 2 3 4 5 6 7 8 4) Details of cases which have been decided and where No appeal has been filed, Address of premises/office STC No. Order No & Date Issue in brief Amount confirmed (in Rs.) Whether S. Tax/interest/penalty paid, if yes, the amount thereof 1 2 3 4 5 6 ANNEXURE-II 5) Whether audit has been conducted by Service Tax/Central Excise authorities of the premises/offices under registration. If yes, provide following details for all branches: Address of premises/office STC No. Whether Audited or not If audited, period covered in Audit If audited, Audit Report and Date (enclose copy) 1 2 3 4 5 6) Whether Audit has been conducted by CERA for the premises/office? If yes, provid....