TMI BlogHarmonisation of Service Tax and Central Excise Registration.X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to streamline the process of registration. These changes are as proposed in the Budget 2012 and mentioned in para E.1 of D.O. letter F. No 334/1/2012-TRU dated 16.03.2012 and its Annexure C. The draft is being placed in public domain for widest possible circulation and an extensive debate from all stakeholders in trade and industry as also from all the field formations of the department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise as well as Service Tax. 3.0 It is also proposed to revisit the process of registration under both Central Excise and Service Tax to amend procedures prescribed in respect of registration. 4.0 The changes proposed in respect of Registration processes are as follows: a. Following documents or any other document as may be prescribed by the Board, are to be submitted along with the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one premise then he shall make a separate application for each premise. However in case of Service Tax the applicant may opt for Centralized registration at one premise from where centralized billing or accounting is done. d. Whenever there is any change in the information submitted by the registrant he shall intimate about the change by logging on to the ACES website within thirty days of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registration suo motto by the department i. The cancellation of registration is not punitive measure. For the offences committed under the Central Excise Act, 1944, or Chapter V of the Finance Act, 1994, proper action should be taken against the registrant for the offences committed under the relevant penal provisions in the Central Excise Act, 1944 or the Chapter V of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the registration, the fact about cancellation of the registration shall be published and put in public domain so as to avoid any misuse of the cancelled registration. 5.0 You are requested to circulate the contents of this circular along with the revised format of the return amongst the officers and trade formations in your jurisdiction and solicit their comments on the proposed amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X
|