Procedure and documents required in respect of Registrations under Rule 4 of Service Tax Rules, 1994 - Service Tax - 02/2014-ST

Government of India, Ministry Of Finance, Department of Revenue OFFICE OF THE COMMISSIONER, CUSTOMS CENTRAL EXCISE CENTRAL EXCISE BHAWAN, TIKRAPARA, DHAMTARI ROAD, RAIPUR (C.G.) F.No. IV(16)30-70/Cen.Regn. /S.TAX/2014-15 Dated : 11/11/2014 TRADE NOTICE No. 02/2014-ST (Service Tax) Sub:- Procedure and documents required in respect of Registrations under Rule 4 of Service Tax Rules, 1994-reg ************* Attention of the trade, industry and all concerned are invited to the provisions relating to procedure for registration under Rule 4 of Service Tax Rules, 1944 . This trade notice aims to consolidate procedural issues relating to registration. Registration: 2. As per the provisions of Section 69 of the Finance Act, 1994 and Rule 4 of the Service Tax Rules, 1994 , every person providing a taxable service and liable to pay service tax is required to register with the Central Excise/Service Tax department. Application for registration is required to be made in Form ST-1 to the jurisdictional Superintendent of Central Excise/Service Tax within 30 days of levy of service tax on such service or, in case of an existing taxable service, within 30 days of the commencement of provision of such service. A person providing more than one taxable service is required to take only one single registration. He should indicate all taxable services provided by him in Form ST-1. Procedure to be followed: 3. A prospective service tax assessee (service provider or service receiver) or 'Input Service Distributor' seeking registration should file an application on line on ACES and simultaneously submit a copy of the same with the jurisdictional Superintendent of Central Excise or Service Tax alongwith the documents such as copy of Pan Card, proof of address of business premise(s), constitution of the business (proprietorship, firm, company, trust, institute etc.) for verification of the correctness of the declaration of the said application. The copies may be self-certified by the applicant and submitted to the concerned authority within a period of 15 days from the date of filing of application for registration and failure to do so would lead to rejection of the registration application. In case of doubts in select cases, original documents may have to be presented for verification. 4.`The registration certificate should be issued within a period of seven days from the date of submission of application ST-1 along with all relevant details/documents. In case the registration certificate is not issued within seven days, the registration applied for is deemed to have been granted under Rule 4(5) of the Service Tax Rules, 1994 . It is also clarified that the time limit of seven days from date of receipt of application or intimation under Rule 4(5A) within which the registration is to be granted by the Superintendent of Central Excise or Service Tax, as referred to Rule 4(5) shall be reckoned from the date of application for registration which is complete in all respects. Procedure to amend the details in the Registration Certificate: 5. Service provider who wants to change any of the details provided in their registration certificate shall make an online application in ST- I Form on the website www.aces.gov.in . After making online application, the print-out of the ST-1 application along with required documents shall be filed to the office to the jurisdictional Superintendent of Central Excise or Service Tax as per Order No. 2/2011- Service Tax, dated 13 th December, 2011. The documents required for such amendments vary from the type of the change as under:- Change in Premise(s) or Addition/Deletion of new premise(s): 6.1 In case the assessee wants/require to amend the address of registered premise(s) or wants to add a new premise, then they need to file an intimation under Rule 4(5XA) ibid alongwith certified copies of address proof. For deletion, they need not required to submit any documents but intimation under Rule 4(5)(A) of the Service Tax Rules, 1994 . Change in Constitution: 6.2 In case of change in constitution, like addition or deletion of the Directors/Partners or their addresses or change in the constitution of the firm, documents filed with Registrar of Companies or Societies or like documents submitted with other Government authorities intimating the addition/deletion/change of address of Directors/partners/members would have to be submitted with the jurisdictional Superintendent in terms of Order No. 2/2011- Service Tax, dated 13 th December, 2011 Deletion/Addition in Services: 6.3 In case of addition or deletion of service, no documents are required except amendment application as obtained from ACES, duly signed by the Director/Partner/Authorized Person. 7. All the Trade Association, Chambers of Commerce and Industries, and Members of Regional Advisory Committee are requested to bring the contents of the Trade Notice to the knowledge of their constituent members and other concerned persons immediately. (Pradecp Kumar) Commissioner