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Frequently Asked Questions on Service Tax

Registration

In case I am required to pay Service Tax. How do I do it?
 

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.

Where and how do I get 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.

Where do I get the application form ST-1?
  The application forms are easily available in the market. It can also be downloaded from this website
What are the requirements to be complied with at the time of filing ST-1 form?
 

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.

How soon after filing ST-1 can I expect to get the Service Tax Registration?
 

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.

What is the legal provision for registration?
  Legal provisions for registration are contained in Section 69 of Chapter V of the Finance Act, 1994 read with rule 4 of Service Tax Rules, 1994.
When should one take registration?
  Within 30 days from the date of levy of service tax or commencement of business (provision of taxable service).
Whether I have to file separate ST-1 applications if I am providing more than one service?
  Single application is sufficient but it should contain description of all services being provided.
Whether I have to take separate registration certificate if I am providing more than one service?
  Single certificate having mention of all the services is sufficient.
Whether I have to seek separate registration for each firm of mine located in same premises?
  Yes.
What facility is there in service tax provisions for me if I am having my business branches spread through out the country and I am having centralized billing system or centralized accounting system in respect of my business?
  Rule 4 of Service Tax Rules, 1994 provide facility of centralized registration in such cases.
Who is the authority for granting such centralized registration?
  The authorities are-

            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). 

Are there any guidelines in this regard?
  Delhi Service Tax Commissionerate Trade Notice13/ST/05 dated 23.08.05 may be referred to .
What am I supposed to do with regard to registration in the following situations:-
  i) If I transfer my business to another person?
  ii) When I stop providing taxable service for which registration was taken
  iii) When constitution of my partnership firm changes?
  iv) If I start providing another service in addition to the service already being provided?
  v) What I am supposed to do if I stop rendering one of the taxable services being provided by me?
    Answer to above questions are given below in seriatim:-
  i) The person to whom business is transferred has to take a fresh registration certificate and the old registration certificate should be surrendered.
  ii) Registration certificate has to be surrendered after discharging all service tax liabilities along with any other dues (interest, penalty and amount demanded etc.)
  iii), (iv), and (v) Amendment/endorement can be got done from jurisdictional Service Tax Superintendent i.e. the certificate issuing authority.
Am I to pay my Service Tax immediately after applying for registration?
 

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.

Is there any penal provision for non-registration?
  Yes. Penalty of Rs.1000/- can be imposed.
Is obtaining a PAN number from Income Tax Department a must for obtaining Service Tax registration?
  Yes. It is mandatory for obtaining a PAN number before filing an application for registration as the registration number issued is based on PAN number only.
 

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