TaxTMI 
TaxTMI 
Registration
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....pter or the rules made there under shall, within such lime and in such manner and in such form, as maybe prescribed, make an application for registration to the superintendent of Central Excise. The registration granted shall be subject to such conditions, safeguards and procedure as may be specified by an order issued by the Board. Form for Registration The assessee is required to apply for registration in ST-I form. Application for registration is required to be submitted online through aces.gov.in website. Documents, time limits and procedures for filing of registration applications for single premises In order no.1 / 2015 dated 28-02-2015, CBEC has prescribed certain documents, time limits and procedures with respect to filing of re....
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....f such commencement No fees for registration Registration under Service Tax Law is granted free of cost. No fee is needed to be paid with application of registration. ========== B. Small Service Provider (SSP) - Person availing exemption upto Rs. 10 lakhs Notification no. 6/2005 ST dated 1-3-2005 has been issued to grant exemption to small service provider subject to certain conditions. An SSP can avail the exemption upto Rs. 10 lakhs in the current financial year. As per section 69(1), a person who is liable to pay service tax is required to pay service tax is liable to obtain registration certificate As per section 69(2) to provide that. "The Central Government (CG) may, by notification in the Official Gazette, specify such o....
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....fore amending the rule 4(2) there were separate procedure for obtaining registration on the basis of Centralized Billing system or Centralized Accounting System. But, with effect from 1-4-2005 an assessee is providing services from more than one premises the following procedure is to be followed:. 1) Option First - Rule 4(1) - Separate Registration Where assessee seeks separate registration for each premise from where services are being provided than he is not required to follow special procedure and obtain service tax registration. Simple filing ST-1 form along with relevant documents before the Superintended of Central Excise is sufficient. Note: - Where the assessee is having more than one office and does not have either central ac....
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....or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises. He may at his option, register such premises or offices from where centralised billing or centralised accounting systems are located. ========== E. Transferability of Registration Certificate - Rule 4(6) For the all reasons concerned, registration certificate is not transferable. In all the situations including the followings where business is transferred or ownership has been changed etc. a new certificate is must. - Where Proprietorship concern is changed to Partnership concern or vice-versa - Where Proprietorship concern is changed to company - Where business is inherite....
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....r which he is registered, he immediately should surrender the registration certificate. All the registration certification shall be surrendered before the Superintendent of Central Excise. With effect from 1-03-2006, Rule 4(8) further provides that on receipt of the certificate of registration, the Superintendent of Central Excise shall ensure that the assesse has paid all his money due to the Government under the provisions of the Act and then he will cancel the registration certificate. There is no prescribed format of application for surrender of registration certificate. A simple application is sufficient for surrender of RC. After introduction of online system, registration certificate is required to be surrendered online. Though th....
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....es, 2004. Two notifications have been issued in this regard: 1 Prescribing Service Tax (Registration of special categories of persons) rules, 2005 -Notification No. 27/2005 ST dated 07-06-2005 2 Persons, other than the persons who are liable to pay service tax, to obtain registration number - Notification No. 26/2005 ST dated 07-06-2005 Time Limit An input service distributor shall apply for registration within 30 days from: - The date of commencement of business or - 16-06-2005, whichever is later. Centralized Registration in case of Input service distributor Whether an input service distributor can apply for centralized registration? The facility for centralized registration was not available for the purpose of input ser....