Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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<h1>Registration Certificate Automatically Granted After 7 Days u/r 4(5) for Service Tax; Centralized Registration Excluded.</h1> If a registration certificate is not granted within seven days of application under Rule 4(5) of the Service Tax Rules, 1994, it is deemed to be granted. This applies to registrations by the Superintendent of Central Excise. However, for centralized registration under Rule 4(2), granted by the Commissioner or Chief Commissioner of Service Tax, there is no such time stipulation, and the deemed registration provision does not apply. While a seven-day period is considered reasonable, it is mandatory only for the Superintendent, with guidelines suggesting action against officers who delay the process.
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