Electronic preservation of records permitted subject to every page being authenticated by digital signature and prescribed safeguards.
Preservation of records in electronic form is permitted provided each page of the record is authenticated by a digital signature, and the Board may prescribe further conditions, safeguards and procedures for maintaining digitally signed records.

Partial reverse charge: provider exempt under SSI does not pay; service receiver still liable for receiver's portion of tax.
Where a service falls under partial reverse charge and the provider is covered by the SSI exemption and not liable to pay service tax, the provider's obligation to pay its share is eliminated while the service receiver remains independently liable to pay the receiver's portion under the reverse charge mechanism.

Reverse charge liability now places full service tax responsibility on the service recipient for manpower and security services.
W.e.f. notification no. 07/2015-ST the services by way of supply of manpower for any purpose and security services have been placed under a full reverse charge mechanism, making the service recipient exclusively liable to discharge the entire service tax; the earlier partial reverse charge split between recipient and service provider has been removed.

Partial reverse charge: service tax liability split between provider and recipient; third-party payers allowed under notification
A scheme of partial reverse charge allocates service tax between provider and recipient by notifying services and the share payable by the recipient, the provider paying the remainder. As at 01/04/2015 the notification covers renting of passenger motor vehicles to persons not in the same business and the service portion of works contracts. The framework also allows liability to be placed on persons other than provider or recipient, for example a representative of an aggregator, where so notified.

Aggregator liability: platform owners bear service tax responsibility, with representatives appointed if no taxable territory presence.
An "aggregator" is the owner manager of a web based application enabling customers to connect with service providers under the aggregator's brand; the aggregator is the person liable for paying service tax for services involving the aggregator. If the aggregator lacks physical presence in the taxable territory, a person representing the aggregator in that territory is liable; if there is neither presence nor representative, the aggregator must appoint a person in the territory who will be liable to pay service tax.

Aggregate value rule: combined turnover across services and premises determines small service provider exemption; co-owners assessed individually.
Exemption is applied to the aggregate value of all taxable services provided from all premises by a provider, and eligibility is determined by aggregating previous year turnover across all premises; where premises are co-owned, each co-owner may claim the exemption separately if, on individual assessment, their aggregate taxable services fall within the threshold.

Reverse charge excludes recipients from small service provider exemption when they are liable to pay service tax.
The Small service provider exemption does not extend to persons liable to pay service tax as service recipients under the Reverse Charge Mechanism; values of taxable services for which tax is payable by such person under sub-section (2) of section 68 read with the Service Tax Rules are excluded from the notification's exemption.

Option to decline small-provider exemption allows service providers to pay service tax and claim CENVAT credit from that date.
Service providers may elect during a financial year to forego the small-provider value-based exemption and pay service tax, but the election is irrevocable for that financial year. Upon electing to pay service tax, the provider may avail CENVAT credit only for inputs or input services received on or after the date service tax payments commence and used for taxable services for which service tax is payable.

Brand name usage and service tax exemption: services under own brand remain eligible; exclusion covers use of another's brand.
Exemption for small service providers applies when services are provided under the provider's own brand name or trade name; the notification excludes only taxable services provided under a brand or trade name of another person, whether registered or not.

Deemed registration applies when the local superintendent delays issuance, but not to centralized registration by the Commissioner.
Failure of the Superintendent of Central Excise to issue Form ST-2 within seven days triggers deemed registration; that deeming provision applies only to registrations by the Superintendent and not to centralized registrations granted by the Commissioner, where no statutory time limit exists. Registration must nevertheless be granted within a reasonable time, and administrative circulars treating seven days as reasonable impose directory guidance and accountability but do not create deemed registration for the Commissioner.

Registration refusal prohibited: complete service tax applications must be accepted and authorities cannot register suo moto.
A complete and properly filled application in Form ST-1 and/or ST-2 must be accepted; there is no statutory power under the Finance Act, 1994 or the Service Tax Rules, 1994 for the Superintendent or the Commissioner to refuse registration, nor to grant registration suo moto. Registration is confined to the category specified in the application, and non-alignment with the correct category may attract recovery or penal proceedings.

Surrender of service tax registration required on cessation of taxable services; cancellation follows after dues are cleared and documents submitted.
Surrender of the registration certificate is mandatory upon cessation of taxable services and must be submitted to the Superintendent, who ensures all dues are paid before cancelling registration. No prescribed format exists; a simple application is acceptable. A trade notice lists common reasons for surrender and requires an application and undertaking, copies of recent ST-3 returns (up to six), profit & loss accounts and balance sheets (up to three years) or income tax returns or bank statements if unavailable, and disclosure of pending show-cause notices, confirmed demands, court cases and audits; waiver of penalty may be applied where returns were not filed but turnover is below the exemption limit.

Service tax registration non-transferability requires transferee to obtain immediate fresh registration certificate upon business transfer.
Service tax registration certificates are not transferable under rule 4(6) of the Service Tax Rules, 1994; upon transfer of business the transferee must obtain a fresh certificate and is to be treated as a new registrant rather than a continuation or renewal of the transferor's registration.

Single premises registration requires online ST 1 filing, two day grant, and mandatory PAN with document verification.
Registration for a single premises must be filed online via ACES using Form ST-1; registration is to be granted online within two days and electronic payment enabled. Within seven days of filing the applicant must post self attested documents to the Division for verification. PAN is mandatory for non government applicants; e mail and mobile number are compulsory. Required documents include PAN copy, identity/photograph of filer, proof of possession of premises, main bank account details, memorandum/articles or directors list, authorization for the filer, and existing business transaction numbers from other government agencies.

Essential character of a product determined by dominant cost component or defining functionality for classification.
Determination of the essential character of a bundled product relies on two main tests: cost allocation, where the component with the highest share of parts or manufacturing cost typically imparts essential character (as in Xerox India Ltd.), and functionality, where the component that confers defining physical or operational attributes supplies the product's identity (as in Bakelite Hylam Ltd.).

Agent discharge of service tax liability affirmed: agent payment treats provider's obligation as discharged, barring further adjudication.
The service provider's tax obligation may be discharged by an appointed agent because section 65(7) of the Finance Act defines the assessee to include an agent; when an agent pays the service tax on the provider's behalf, the provider's liability is treated as discharged and subsequent show-cause adjudication is not warranted.

Service tax payment under wrong head still discharges liability; misclassification does not negate tax payment responsibility.
Payment of service tax under an incorrect service classification does not, by itself, prevent the tax liability from being regarded as discharged; the essential consideration is that tax was remitted on behalf of the taxable activity, so recording the remittance under a different accounting head ordinarily cannot be used to deny satisfaction of the service tax demand.

Cash-basis service tax: optional payment on receipt for small providers and payment-trigger rules under reverse charge.
Individuals and partnership firms below a prescribed turnover threshold in the previous financial year may opt to pay service tax on taxable services in the current year on a cash-receipt basis for supplies up to that threshold, with tax due in the month or quarter in which payment is received. Under the reverse charge mechanism, the service recipient may also discharge tax on a payment-received basis, but if payment is not made within a specified period after the invoice date the point of taxation shifts to the date immediately following that period.

Departmental circulars conflicting with statutory law lack binding effect and cannot constrain judicial interpretation or review.
A departmental circular that furnishes an interpretation contrary to the provisions of law does not bind courts and cannot determine legal rights or obligations; administrative instructions must conform to statutory text, and a circular antagonistic to the statute is ineffective in judicial proceedings, as exemplified by the 1979 circular addressed in the authorities.

Binding precedent: administrative circulars cannot override the Court's authoritative interpretation; courts must apply that law.
Administrative circulars cannot prevail over the law laid down by the highest court; courts and tribunals must apply the Court's authoritative interpretation. A protective rule preserved benefits already granted under exemption notifications from reopening, but did not permit adjudicative bodies to follow circulars in preference to the Court's decision where entitlement was contested and proceedings were pending.