Service Tax – Centralized registration to be granted by DGST - Service Tax - TN No. 52/2005 Madurai

Service Tax - Centralized registration to be granted by DGST OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE :: MADURAI-2. TRADE NOTICE NO. 52 / 2005- STU, DATED: 13-06-2005 . SERTVICE TAX NO. 12/ 2005 Sub: Service Tax - Centralized registration to be granted by DGST The contents of Directorate General of Service Tax' s F.No. V/DGST/(21)/CR/1/2005 Mumbai, dated 9.06.2005 is communicated herewith for information, guidance and necessary action, to follow uniform practice ,for granting Centralized Registration in terms of Rule 4(3)(b) of Service Tax Rules, 1994 (communicated vide this office Trade Notice NO. 47/2005 - STU dated 26.05.2005. In order to ensure that a uniform practice is adopted to grant such permission the following guidelines are issued: (1) A check list of information/Documents to be submitted along with ST-1 application for the assessees seeking centralized registration has been formulated .(copy enclosed - Annexure "A" ); (2) To enable granting Centralized registration, all the conditions prescribed under the said check list, are required to be complied with. The jurisdictional Central Excise / Service Tax DeputyCommissioner/ Assistant Commissioner shall vet all the details in Annexure "A" before endorsing the same to this office for onward submission to the Directore General (Service tax) for granting Centralized Registration; (3) The assessees seeking Centralized Registration shall submit ST-1 application , complete in all respects as per the check list to this office through the jurisdictional Deputy Commissioner / Assistant Commissioner in whose charge, the premises / offices to be centrally registered, falls; (4) The Commissioner will cause verification of all the fresh as well as pending applications for centralized registration as per the check list and certify to the effect that all the details, as per the check list, are complied with by the assessee seeking centralized registration; (5) The Commissioner, under intimation to the Zonal Chief Commissioner, will forward such verifications report to the office of Directorate General of Service Tax for grant of centralized registration; (6) The DGST on receipt of such verification report, will examine and grant permission for centralized registration. The same would be intimated to the jurisdictional Commissioners as well as the Zonal Chief Commissioners; (7) The Commissioner would then issue the Centralized Registration and intimate the same to the concerned persons (applicants) as well as Directorate General of Service Tax and Zonal Chief Commissioner in format already prescribed; The Registration Number will be invariably issued in the following format: ST/ CENT / COMMISSIONERATE / DIVISION / SERVICE CATEGORY (Abbreviated forms as used in SERMON Software to be adopted) / Sr.No./ year. The main objective of adopting such a uniform Registration Number is to easily identify the location of centrally registered assessees; This may be brought to the notice of all the constituent members of your Trade Associations. (Issued from File No.IV/16/2/2005-STU) Encl: Annexure "A" (check list for Centralized Registration) //ATTESTED// Sd/- Sd/- (V.KARUPPAN CHETTY) (M.M.MOGOTRA) SUPERINTENDENT(STU) JOINT COMMISSIONER To As per mailing list I, II and III. Annexure A CHECK LIST FOR CENTRALISED REGISTRATION (1) Residential address of the proprietor partners/directors. (2) Name Address of the "Authorised signatory". (3) Address and Telephone Nos. of the premises/office where centralized accounting/billing is being carried out. (4) Proof of address of the premises/office sought to be centrally registered. (5) PAN / TAN No. of the assessee (6) Date of provision of taxable service/s. (7) Whether the application is on the basis of Centralised Billing or Centralised Accounting system. (8) List of taxable service/services to be rendered. (9) Whether intimation of application for centralised registration is given to the jurisdictional Central Excise/ Service Tax Commissionerate. (10) Bank account numbers of the branches and the central office through which the receipts are deposited / transacted. (11) List of branches, offices or premises of the assessee along with postal addresses, e-mail addresses and telephone Nos. and the name of the persons in-charge at each premises. (12) Brief note on accounting system adopted by the assessee clearly indicating method of accounting at Central Office in respect of services rendered by branch offices and method of detecting errors in the data sent by the branches so as to ensure that no transaction remained unaccounted. An Undertaking to be given by the assessee to make available the required information, records and data within 10 days, to the Audit team at the time of audit of Service Tax records. (13) List and description of records maintained at the branches and the premises where such centralized registration is required (separate list should be attached) (14) List of reports together with their detailed description, submitted by the branch offices, to the Head Office. (15) The assessee shall submit to the jurisdictional proper officer a recapitulation statement indicating the service-wise quantum of services rendered at each location and the amount of Service Tax paid. (16) Whether transmission of reports/data/information by the branch offices is on hard copy/soft copy/electronic transmission? (17) Whether recoveries are effected through credit/debit notes? (18) Whether there is any clause of penal interest in case of delayed payments received by the assessee from the service recipients? (19) In case of centralised accounting system, branch-wise series of invoices maintained along with a few sample copies thereof; (20) Previous year's audited balance sheet along with gross trial balance of all branches. (21) A certificate by the Managing Director and the concerned Chartered accountant that the information declared above is correct. (22) The concerned field officers shall annually verify that the declaration, made as above, is correct and valid.