Procedure and documents required in respect of Single/Centralized Registration under Rule 4 of Service Tax Rules,1994. - Service Tax - 907/07/2013

OFFICE OF THE COMMISSIONER CENTRAL EXCISE, CUSTOMS SERVICE TAX P.B. NO. 81, TELANGKHEDI ROAD, CIVIL LINES, NAGPUR 440001 Trade Notice No. 907/07/2013 dt. 06.06.2013 Subject: Procedure and documents required in respect of Single/Centralized Registration under Rule 4 of Service Tax Rules,1994 This Trade Notice is issued in supersession of Trade Notice No. 758/20/2005 dt. 20.07.2005 and 761/23/2005 dt. 31.08.2005 issued by this Commissionerate where in the procedure for submitting applications for obtaining Single / Centralized Registration under Rule 4 of the Service Tax Rules, 1994 (as amended) was laid down. 2. The existing procedure and documents required to be filed along with application for Single / Centralized Registration has been reviewed. In order to simplify the procedure and to follow the uniform practice in all the divisions, a new procedure has been devised. The salient features of the new procedure are given below - A. FOR CENTRALIZED REGISTRATION (i) A Service Provider opting for Centralized Registration for the first time for all their branches or converting from single registration(s) to Centralized Registration under Rule 4(2) (iii) of Service Tax Rules, 1994 , shall fill the ST-1 Form online available at www.aces.gov.in , After filing the online application, the print-out of the ST-1 application along with the required documents as given in Annexure-I, shall be submitted to the office of the jurisdictional Divisional Deputy/Assistant Commissioner of Service Tax within 15 days from the date of filing the application online. Failure to do so would lead to rejection of the registration application. (ii) Along with the application, the details of the branches to be included in the centralized Registration and other relevant information like details of Show Cause Notices pending adjudication, pending appeals, court cases, audit conducted etc. for each branch (which is an existing service tax registered assessee) should also be filed. This information is required to be given in Annexure-II. After grant of centralized registration, copy of said annexure shall be sent by the concerned Divisional Deputy/Assistant Commissioner of Service Tax to the respective jurisdictional Service Tax Commissionerate of erstwhile branch offices, to transfer the relevant records to this office for taking further action and to update the records. Applicants are required to be careful in providing the complete and correct information. Failure to do so would lead to rejection/cancellation of the centralized application/registration. (iii) A duly notarized affidavit of the Company Secretary/MD/CEO or Partner or Proprietor, certifying that the assessee is keeping centralized accounting or billing at the premises/branches mentioned in column 6 of ST-1 Form and that the addresses of the premises/branches are as per the list provided (SI.No.3 to Annexure-l). (iv) Further, the assessee seeking the centralized registration shall file an Undertaking on their letter head as per Annexure-Ill of the Trade Notice. The main purpose of the said undertaking is that after obtaining centralized registration, the assessee shall be bound to produce the required information to the Department for taking necessary action like issue of Show Cause Notice or conducting audit, etc. (v) After the centralized registration is granted, the assessee shall surrender their single registration in respect of each branch and intimate the jurisdictional Divisional Deputy/Assistant Commissioner of Service Tax within a period of two months. They will also inform the amount of CENVAT credit lying in balance in each branch, on the date of obtaining the centralized registration within a period of 15 days of obtaining the centralized registration. (vi) Till the date of communication of granting of centralized registration, the assessee should continue to make service tax payment to the existing jurisdictional office and follow procedure as per law for each of the premises / branches regularly. (vii) In case of application for amendment in centralized registration certificate, the documents required to be filed have been given in Annexure-IV of this Trade Notice. As a measure of simplification, it is clarified that branches for which registration has already been obtained, no further documents regarding address proof would be called for, in case the address remains the same, as found available on Registration Certificate (ST-2 form). B. FOR SINGLE REGISTRATION (i) A Service Provider applying for Single Registration under Rule 4(1) of Service Tax Rules, 1994 , shall fill the ST-1 Form available online at www.aces.qov.in . After filing the online application, the print-out of the ST-1 application along with the required documents as given in No. 1, 3A, 3B, 4, 5, 6, 7 and 9 of Annexure-I, shall be submitted to the office of the jurisdictional Divisional Deputy/Assistant Commissioner of Service Tax within 15 days from the date of filing the application online. Failure to do so would lead to rejection of the registration application. (ii) The assessee seeking single registration shall file an Undertaking on their letter head as per Annexure - V of the Trade Notice. The main purpose of the said undertaking is that after obtaining centralized registration, the assessee shall be bound to produce the required information to the Department for taking necessary action like issue of Show Cause Notice or conducting audit, etc. 3. In case of application for surrender of ST-2, the documents and declaration required to be submitted are as detailed in Annexure VI. 4. It is also clarified that the time limit of seven days from date of receipt of application or intimation under Rule 4(5A) of the Rules ibid, within which the registration is to be granted by the Superintendent of Central Excise or Service Tax, as referred to in Rule 4(5) shall be reckoned from the date the application for registration is complete in all respects. In cases, where the application for the registration is not complete, the concerned Range Superintendent will issue a Deficiency Memo to the person seeking registration within seven days of the receipt of the application for registration. 5. All pending applications for registration prior to the period of this Trade Notice be disposed of by applying this trade notice. 6. All the Trade Associations are requested to give wide publicity to the contents of this Trade Notice amongst their members and constituents. (S. RAMESH) COMMISSIONER C.No.: IV(16)30-477/STC/TECH/2013 Dated 06.06.2013 ANNEXURE (I) LIST OF DOCUMENTS AND THE CHECK-LIST FOR APPLICATION OF SINGLE/CENTRALISED REGISTRATION (For fresh Centralised Registration or conversion from single registration to Centralised Registration) Sl.No. PARTICULARS YES/NO PAGE NO. 1 Print out of the filed ST-1 form duly signed by the Director/partner/proprietor/authorized person at the end of the application 2 Information with regard to the branches for which single registration has already been taken as per Annexure-II 3 Documents required for new branches and Centralised Registration office which is not registered with Service Tax List of new branches, which are not registered so far (Name and address of branches sought to be centrally registered) Name and address of the place from where centralised accounting/billing is sought to be done. Address proof of (a) and (b) above (No address proof required for existing branches, for which ST-2 Certificate has been issued. If address remains the same as per the existing S.T-2. Address proof is required only for branches and office which are not registered with service tax department and where there is any change in address of the branches already registered) Proof of address : Any one of the following (i) In case of self owned property, any document like Annual Property tax payment return/receipt showing name of the applicant, or copy of sale deed etc may be provided. (ii) In case of a rented premises, Lease, License/rent agreement or rent receipt of Registered Co.Op. Housing Society. Note : In case the Lease License Agreement or Rent Receipt is not made in the name of the applicant and the Lessee is related/associate person of the tenant/lessee, then the Rent Agreement between original lessor and applicant shall be produced alongwith following document/details : (i) Relationship between applicant and lessee/tenant (ii) No objection Certificate for carrying out the business of applicant from the owner of the premises. (iii) Photo ID proof of the person giving NOC i.e. owner of the premises. 4 Details of the Director/Partners/Proprietors/ Authorised Signatory a) Name and address of the Directors/Partners/ Proprietor (Note II) b) Name and address of Authorised signatory (Note I) c) Copy of PAN Card of (a) (b) above. d) Identity Proof (To verify the address) of (a) (b) (submit any one of the following) 1. Passport 2. Voter Identity Card 3. Driving Licence 4. Bank Passbook showing name and address, alongwith photograph. Note I) In case of Authorised Signatory, submit the Authorisation by the partner/Proprietor/Director of the Firm. In the case of a Company, submit Board Resolution. Note-II) In case of partnership Firm, Company under the Companies Act or Association of person (Like Trust), Co-operative Societies, please give the identity proof and copy of PAN documents only for 3 partners/directors/trustees, who are actively involved in running the affair of business. 5 Copy of PAN Card of the assessee 6 Details of at least one major Bank account of the applicant (attach photocopy of blank cheque) a) Name of the Bank and address b) Account Number 7 Memorandum of Association/Partnership Deed 8 Notarised Affidavit certifying of keeping Centralised accounting or billing 9 Undertaking in Annexure III for centralised registration and annexure V for single registration ANNEXURE-II INFORMATION WITH RESPECT TO BRANCHES WHICH ARE ALREADY REGISTERED WITH SERVICE TAX 1) Details of branches which are already registered with Service Tax (Please give the details in the table below) Address of Branches STC No. (Please also attach copy of ST-2) Address of jurisdictional C.Ex./Service Tax Authorities (Commissionerate, Divn. Range ) Date of Registration Date and Period for which last ST-3 return filed Closing balance of CENVAT credit as per last ST-3 return filed ( as per col.5) 1 2 3 4 5 6 2) Details of SCN issued which are pending adjudication Address of Branches STC No. SCN No. Date Period covered Issue in brief Amount demanded (in Rs.) Authority to whom SCN is answerable i.e. Commr., /ADC/JC/DC/AC/Supdt. 1 2 3 4 5 6 7 3) Whether any case is pending with Appellate Authorities/Court, If yes, provide following details with regard to each authority as mentioned below, in the prescribed format as under : Authorities a. Commissioner (Appeals), b. Tribunal, c. Settlement Commission, d. High Court, e. Supreme Court, Address of Branches STC No. Order No. Date appealed against Authority place where appeal is pending Issue in brief Amount demanded (showing duty penalty separately) Date of filing appeal If filed with Stay Application, the Stay Order No. date, S.Tax Penalty 1 2 3 4 5 6 7 8 4) Details of cases which have been decided and where No appeal has been filed. Address of Branches STC No. Order No. Date Issue in brief Amount confirmed (in Rs.) Whether S.Tax/interest penalty paid, if yes, the amount thereof 1 2 3 4 5 6 5) Whether audit has been conducted by Service Tax/Central Excise authorities of the concerned Branch. If yes, provide following details for all branches : Address of Branches STC No. Whether Audited or not If audited, period covered in Audit 1 2 3 4 6) Whether Audit has been conducted by CERA for the Branch? If yes, provide following details Branch wise: Address of Branches STC No. Whether Audited or not If audited, period covered in Audit 1 2 3 4 7) Branch wise details of any investigations initiated against the said branch on the issue of Service Tax where search has taken place or statement has been recorded. Please furnish details. 8) The details of merger/amalgamation of any company/entity, if any ANNEXURE V UNDERTAKING FOR SINGLE REGISTRATION (on the letter head of applicant) I/We, M/s. ____________________________________(Name Address ) hereby undertake that on being acceptance of my / our application dated ______________ for registration in term of proviso to rule 4(1) of Service Tax Rules, 1994 read with section 69 of the Finance Act, 1994, I / We shall follow and comply with the below mentioned acts I I / We agree that record of all the bills / invoices/ Challans issued and contract / agreement entered into the proper accounting of all the transaction shall be maintained at our proposed registered office and will make available to the Department as and when called for ; II I / We agree that all the records namely invoices / bills /cenvat availment documents / Challans / contract / Agreement and other financial records for the past five years would be kept at the registered office; III I / We shall provide all the documents and information relating to provision of output services, availment of cenvat credit and all other relevant financial or other records, at the time of audit and for any other enquiry. IV I/ We agree that the service tax department, either through their local officers or from officers of other Commissionerate may carry out audit / any other enquiry at the registered premises and for this purpose all records and documents and other necessary support to the audit staff would be provided by us; V I / We would provide the information to the Department regarding the activities of the registered premise including financial information for the purpose of issue of Show Cause notice or with regard to any enquiry by the Department. (Signature) (Name of Partner/Proprietor/Director) (Seal of Company) Place: Date: Annexure III UNDERTAKING FOR CENTRALIZED REGISTRATION (on the letter head of applicant) I / We, M/s. ___________________________________(Name Address ) hereby undertake that on being acceptance of my / our application dated __________________ for centralized registration in term of proviso to rule 4(2)(iii) of Service Tax Rules, 1994 read with section 69 of the Finance Act, 1994 , I/We shall follow and comply with the below mentioned acts I. I / We agree that a proper branch wise record of all the bills / invoices / Challans issued and contract/agreement entered into by each branch and the proper accounting of all the transaction shall be maintained at our proposed centralized registered office and will make available to the department as and when called for; II. I / We agree that all the records namely invoices/bills/cenvat availment documents/Challans/contract/Agreement and other financial records for the past five years for all the branches would be kept at the centralized registered office; III. I / We shall provide all the documents and information relating to provision of output services, availment of cenvat credit and all other relevant financial or other records, at the time of audit and for any other enquiry. IV. I/ We agree that the service tax department , either through their local officers or from officers of other Commissionerate may carry out audit / any other enquiry at the branch level and for this purpose all records and documents and other necessary support to the audit staff should be provided by us; V. I / We would provide the information to the Department regarding the activities of the branches including financial information for the purpose of issue of Show Cause Notice or with regard to any enquiry by the Department; VI. I/ We, after communication of granting of Centralized Registration , we shall surrender the single registration for all branches and intimate to the jurisdictional Divisional A.C. / D. C. in-charge of proposed Centralized Registration within a period of two moths; VII. We shall inform the amount of Cenvat Credit lying I balance as on the date of granting Centralized Registration for all branches within a period of 15 days to the jurisdictional Divisional A.C. / D.C under whose jurisdiction the proposed Centralized Registration falls and seek permission for transfer of the same. VIII. We also undertake that we do not have any objection for Show Cause Notice to be adjudicated by the officers having jurisdictions over the Centralized Registered office, where SCN has been issued by and answerable to the Competent Authority having jurisdiction of any of our branches as declared in Annexure II. IX. We agree to the condition that in case of non compliance of any of the above mentioned acts or condition or the provisions of the Service Tax law or rules, the Centralized Registration permission may be withdrawn by the department. (Signature) (Name of Partner/Proprietor/Director) Place: (Seal of Company) Date: Annexure- IV CHECK-LIST FOR AMENDMENT IN CENTRALISED REGISTRATION (please tick whatever is applicable) a) CHANGE OF ADDRESS OF CENTRALISED PREMISE/BRANCHES. b) ADDITION/ DELETION OF BRANCHES. c) ADDITION /DELETION OF SERVICES. d) Addition/deletion of director/partner/authorised person OR their addresses. SI.No. PARTICULARS YES/NO PAGE NO. 1. Printout of amendment application as obtained from ACES, duly signed by the Director/Partner/Authorised person. 2. FOR (A) :- (change of address) I. For the branches where ST-2 is already taken please submit details as per annexure-III II. For new addition of branches or change of Centralised registered office. Please submit details as per Sr.No. 3 of Annexure-I 3. FOR (b) Only :- Addition / deletion of branches) a) For deletion. Details and Information of branches being deleted as per Annexure-II. b) For addition of new branch. Details as per serial No.3 of Annexure-I and a fresh undertaking as per Annexure-IV 4. FOR (d) ONLY :- (Addition/deletion of Director/Partner or their address) In case of change in address of director/partner/authorized person or addition/deletion of Director/partner etc. I Details with Proof of address as given in Sr.No. 4 of Annex.I. II. In case of change in Authorised Signatory, please provide details and document s as given in Sr.No.4 in Annex-I. III. Please also produce the documents filed with Registrar of Firms/Registrar of Companies/Registrar of Societies or like other Govt. authorities intimating the addition/deletion/change of address of Directors/ partners/member, (like Form 32 filed with Registrar of companies.) 5. It is clarified that for addition/deletion of Service, no document other than (1) is required. Annexure -VI CHECKLIST FOR SURRENDER OF REGISTRATION SI.No. PARTICULARS YES/NO PAGE NO. 1 Print out of the filed application for surrender with signature of the Director/partner/proprietor/authorized person at the end of application. 2. Copy of ST-2 issued by the Department. 3. Copy of last ST-3 returns filed as on the date of surrender. 4. Reason for surrender. 5. Declaration for the surrender of ST-2 FORM OF DECLARATION SURRENDER OF ST-2 (In terms of sub-rule (7) (8) of Rule 4 of Service Tax Rules, 1994 ) To, The Superintendent of Service Tax ________________________________ ________________________________ Sir/Madam, Sub :- Surrender of Service Tax Registration ST-2 Certificate bearing No.---------- for cancellation --- reg. I/We ___________________________________________Proprietor/Partner/Director of M/s._________________________________________________________________ situated at _______________________________________________________ hereby declare that, I/We was /were engaged in providing the services, namely_______________________ from the above said premises. I/ We have paid all the Service Tax and Education Cess along with interest (If applicable) till date. Neither any Government dues nor any liability/demand of Service Tax/ interest/ proceedings are pending against me/us. I/ We have also filed the half yearly Returns in the form ST-3 covering the period up to _____________________. The total turnover of my/ our firm/ Company for the financial year_____________________ was amounting to Rs.______________. I/We hereby undertake that if any, Government dues are found to be recoverable from us in future and demanded by the Department, I/ We shall pay the same immediately along with interest. I/We hereby surrender the ST-2 Certificate bearing No._________________ for cancellation as I/ We cease to provide taxable service and/or availing the exemption under Notification No. __________________________. (Signature) (Name of Partner/ Proprietor/ Director) Place: Date: