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4. Registration

1.

Every person liable for paying the service tax shall make an application to the concerned Superintendent of Central Excise in form ST-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the Finance Act, 1994(32 of 1994) is levied:

 

Provided that where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement:

 

Provided further that a person liable for paying the service tax in the case of taxable services referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 (32 of 1994) may make an application for registration on or before the 31st day of December, 1998:

 

Provided also that a person liable for paying the service tax in the case of taxable services referred to in sub-section (zzp) of clause (105) of section 65 of the Act may make an application for registration on or before the 31st day of March, 2005.

2.

Where an assessee is providing a taxable service from more than one premises or offices and has a centralized billing systems or centralized accounting systems in respect of such service, and such centralized billing systems or centralized accounting systems are located in one or more premises or offices he may, at his option, register such premises or office where such centralized billing systems or centralized accounting systems are located.

3.

The registration under sub-rule (2) shall be granted,-

 

a)

by the Commissioner of Central Excise or the Chief Commissioner of Central Excise, as the case may be, in whose jurisdiction all the premises or offices providing the taxable service and the premises or office where centralized billing systems or centralized accounting systems is done, are located; and
 

b)

in cases other than (a) above, by such authority, as may be specified by the Board.
 

Provided that nothing contained in this sub-rule shall have any effect on the registrations granted to the premises or offices having such centralized billing systems or centralized accounting systems, prior to the 1st day of April, 2005.

3A.

Where an assessee is providing taxable service from more than one premises or offices, and does not have any centralized billing systems or centralized accounting systems, as the case may be, he shall make separate applications for registration in respect of each such premises or offices to the jurisdictional Superintendent of Central Excise.

4.

Where an assessee is providing more than one taxable service, he may make a single application, mentioning therein all the taxable services provided by him, to the concerned Superintendent of Central Excise.

5.

The Superintendent of Central Excise shall after due verification of the application form, grant a certificate of registration in Form ST-2 within seven days from the date of receipt of the application. If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted.

6.

Where a registered assessee transfers his business to another person, the transferee shall obtain a fresh certificate of registration.

7.

Every registered assessee, who ceases to provide the taxable service for which he is registered, shall surrender his registration certificate immediately.

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