Service Tax Registration

• As soon as the aggregate value of taxable service (or the billing of the services provided) exceeds Rs. 9 lakhs during any time of the financial year, it is mandatory for the service provider to obtain the service tax registration number.
• The provider should charge service tax from the receiver as soon as the aggregate value of taxable services exceeds Rs. 10 lakhs.
• The 'Input Service Distributors' also require registering themselves.

Centralized Registration

An assessee providing taxable services can obtain the centralized registration of those premises or offices which have centralized billing system or centralized accounting system. It’s the assessee’s option to register one of the premises as centrally registered.

Illustration: If a consulting Architect is rendering service from Bangalore Office, and has 3 branch offices in other parts of Karnataka (Branch office could be other parts of India also), he can take centralized Registration in respect of all the different premises at Bangalore. Only one registration will thus suffice for all the premises located in different places.

The word "Person" shall include any individual, HUF, proprietary firm or partnership firm, company, trust, institution, society etc.

Procedure:

1. Fill up the Form for Service Tax Registration online.
2. Check for any error / mistake / corrections before submitting.
3. Submit form and Make Payment.
4. You will get Form ST–1 duly filled on the email mentioned by you almost within 24 working hours
5. Take a print of the Form ST–1.
6. The lower part of the form contains a Declaration. Here mention the name of signatory, date and place and get the declaration signed.
7. The following self attested documents are to be attached along with Form ST–1:
   • Copy of PAN Card of Applicant
   • A Valid Address proof of the Applicant (As available):
     • Telephone Bill
     • Electricity Bill
     • Rent Deed
     • Sale Deed (Registry of Building)
     • Any other (Please Mention)
   • Copy of PAN Card of each partner / director / Trustee / Other Authorized Signatory of the Applicant
   • A Valid Address proof of each partner / director / Trustee / Other Authorized Signatory of the Applicant (As available):
     • Ration Card
     • Voter ID
     • Electricity Bill
     • Driving License
     • Rent Deed
     • Sale Deed (Registry of Building)
     • Any other (Please Mention)
   • Proof of Constitution (As applicable):
     • Partnership Deed for Partnership Firm
     • Registration Certificate for Company
     • Valid ID proof for Proprietor
     • Registration letter for Co-operative Society or Trust etc.
     • Any other (Please Mention)
8. Form ST–1 duly filled and signed along with the documents mentioned in point no. 7 above are to be sent by speed post or registered post to:

   Moon Soft Technologies Pvt. Ltd.,
   22, Shripal Nagar,
   Saket Ashram Road,
   Sumerpur - 306902
   Rajasthan, India.
   Tel No.: +91 9602456765

9. Certificate of Service Tax Registration (Form ST–2) shall be mailed to you on the email address mentioned by you as soon as it will be received from the Excise Department.

Charges:

• The fees for Service Tax Registration is Rs. 500 (Including service tax if applicable)

FAQ:

• What is the rate of Service Tax? At present the rate of Service Tax is 12 % to be levied on the “value of taxable service”. Generally speaking “value of taxable service” means the gross amount received by the service provider for the taxable service rendered by him.
• Who is liable to pay Service Tax to the Govt.? The person who provides the taxable service on receipt of charges is responsible for paying the Service tax to the Government.
• Who is liable to pay Service Tax in case service is provided by a person other than Indian resident or who does not have any establishment in India? In this case the services receiver in India is liable to pay Service Tax.
• What is that time limit within which the Service provider should register with the Central Excise department for the service tax purpose? Every person liable for paying the service tax shall make an application to the concerned Superintendent of Central Excise in Form ST-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the Finance Act, 1994(32 of 1994) is levied.
  
  Provided that where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement. (Refer section 69 of Finance Act, 1994 & Rule 4 of the Service Tax Rules, 1994)
  
  Also, the following two categories of persons have been identified as ‘Special Category of Persons’ under The Service Tax (Registration of Special Category of Persons) Rules, 2005: Input Service Distributor;
  
  Any provider of taxable service whose ‘aggregate value of taxable service’ (‘aggregate value’ has been defined in Rule 2(b) of The Service Tax (Registration of Special Category of Persons) Rules, 2005) in a financial year exceeds Rs. 9 lakh.
• Is there any penal provision for non- registration? Yes. Any offence of failure of non-registration will attract a mandatory penalty of Rs. 500.
• Who should apply for registration under Service Tax law? Is there any provision for Centralized Registration? All persons providing taxable services are required to register with the Central Excise department. They would have to take only one registration even if they operate from more than one premise but have centralized billing at one place. However, if such persons do not have Centralized billing at one place, then they will have to register at each place separately. Besides, only one registration is required to be taken even if an individual provides more than one service but from the same premises.
• What is to be done with the registration when a registered assessee transfers his business to another person? A fresh registration is required to be obtained when a registered assessee transfers his business to another person.
• What is to be done with the registration a registered assessee ceases to provide the taxable service for which he is registered? Any registered assessee when ceases to provide the taxable service for which he is registered shall surrender the registration certificate immediately.
• What is to be done when a registered assessee starts providing any new service from the same premises? In case a registered assessee starts providing any new service from the same premises, he need not apply for a fresh registration. He can simply fill in the Form S.T.1 for necessary amendments he desires to make in his existing information. The new form may be submitted to the jurisdictional Superintendent for necessary endorsement of the new service category in his Registration certificate.
• Is obtaining a PAN No. from Income Tax Department a must for obtaining Service Tax Registration? Copy of PAN card is necessary as a PAN based code (Service Tax Code) is allotted to every assessee.
• Whether a service provider can make payment of service tax and file return before the granting of registration by the proper officer? No. Service Tax Code is necessary to file Service Tax Return. Thus, a service provider cannot pay service tax and file return before the granting of registration.