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TMI BlogProcedure to be followed by a person to be eligible to opt as Large Tax Payer Unit under Central Excise and Service TaxX X X X Extracts X X X X X X X X Extracts X X X X ..... o opt as large taxpayer, - 2. Conditions.- Any person, engaged in the manufacture or production of goods, except the goods falling under chapter 24 or Pan Masala falling under chapter 21 of the First schedule of the Central Excise Tariff Act, 1985 (5 of 1986), or a provider of taxable service, has paid during the financial year 2004-05 or during the financial year preceding the year of filing of application under para 3(i), - (i) duties of excise of more than rupees five hundred lakhs in cash or through account current; or (ii) service tax of more than rupees five hundred lakhs in cash or through account current; or (iii) advance tax of more than rupees ten hundred lakhs, under the Income Tax Act, 1961(43 of 1961), and is pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of first and second stage dealers and each of the premises registered under Chapter V of the Finance Act, 1994 including the premises of input service distributor. The Chief Commissioner of Central Excise, Large Taxpayer Unit may after due verification of the application form, grant the acceptance in writing. Existing registrations under the Central Excise Act, 1944 or Chapter V of the Finance Act, 1994 shall continue. However, in case a new factory or service provider, input credit distributor or first or second stage dealer which becomes liable to be registered, after opting as large taxpayer, 4 [the application for such new registration shall be made before the Assistant Commissioner of Central Excise or the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S return filed 1 2 Details of total taxes paid by the company during financial year 2004-05 or any subsequent financial year preceding the year of filing of consent form. (i) Financial year (ii) Excise duty through cash (account current) (iii) Service tax through cash (account current) (iv) Advance tax (income tax/corporation tax) Name, designation, phone and fax numbers and e-mail address of the contact person(s) of the company (to be authorized by the company). (Signature) (Name and Designation of the person authorized u/s 140 of the IT Act, 1961) F.No. 201/24/2006-CX.6 **************************************** Notes : 1. For the words, "Chief Commissioner of Income Tax-I, Bangalore (other than reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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