After you find that you are providing one or more of the specified 81 taxable services and value of taxable services being provided by you in the last financial year was more than 4 lakhs, then to pay Service Tax, you have to first obtain a Service Tax Registration Certificate.

To obtain Service Tax Registration Certificate, you have to approach the office of the jurisdictional Assistant Commissioner and submit application in the prescribed form ST-1 at the centralized registration receipt counter.

While filing ST-1 form you must have pan number allotted by the Income Tax Department, name and address of the assessee and address proof of the premises being registered, name and Address of Assessee along with address proof, name and residential address of proprietor/partners/directors etc. in the assessee firm/Company alongwith address proof.

“In case of partnership firm, copy of partnership deed, copy of power of attorney authorizing any of the partners/employees of the firm to sign deal and comply with the matters relating to Service Tax.

In case of companies, copy of articles of association/memorandum of association along with a copy of resolution passed by the Board of Directors, authorities of the Directors or employees of the company to sign, deal and comply with the matters relating to Service Tax.

Professionals who are members of professional institutes and have been granted certificate of practice, a copy of such certificate may also be provided.

In case of stock brokers service, the following additional information is required:-

Name of the member (with code number), name of stock exchange for which registered, date of admission of partnership, name of other stock exchange (with code number), if member of more than one stock exchange and SEBI registration number.

In case of Customs House Agent, following additional information is required:-

Name of the signatory/signatories authorised to sign on behalf of the CHA and CHA licence number and period of its validity.

The Superintendent of Service Tax/Central Excise, after verification of the information contained in ST-1 from will issue the Service Tax Registration Certificate in Form ST-2 within 7 days of the receipt of such application. In case the registration certificate’s not granted within a period of 7 days, the registration applied for shall be deemed to have been granted.

            Commissioner (if branches fall within the zone of the Commissioner)

            Chief Commissioner (if branches fall within the zone of the Chief Commissioner)

Director General Service Tax, Mumbai, 9th Floor, Piramal Chambers, Jijibhoy Lane, Lal Baug, Parel, Mumbai – 400 012. (In case service branches are falling in more than one Chief Commissioner’s Zone). 

It can be paid, but unless and until your STP code is mentioned in TR-6 challan, there is likelihood that the banks may not accept the Challan and your money will be transferred to suspense account. It is, therefore, advisable to take STP code by complying with all the formalities required to be fulfilled at the time of filing of ST-1 application.

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