Documentation, time limits and procedure with respect to filing of registration applications for single premises under Service Tax

F. No. 137/22/2012-Ser­vice Tax ( Part‑I) ORDER No. 01/2015-SERVICE TAX

New Del­hi, the 28th Feb­ru­ary, 2015

The legal pro­vi­sions for reg­is­tra­tion in ser­vice tax are con­tained in sec­tion 69 of the Finance Act, 1994, rule 4 of the Ser­vice Tax Rules, 1994 and the Ser­vice Tax (Reg­is­tra­tion of Spe­cial Cat­e­go­ry of Per­sons) Rules, 2005. Para­graph 2 of Cir­cu­lar 97/8/2007-Ser­vice Tax dat­ed 23–8‑2007 and Order No. 2/2011-Ser­vice Tax dat­ed 13-12-2011 also explain some of the pro­ce­dur­al aspects of reg­is­tra­tion in ser­vice tax.

In super­ces­sion of Order No. 2/2011-Ser­vice Tax dat­ed 13-12-2011, the Cen­tral Board of Excise and Cus­toms spec­i­fies the fol­low­ing doc­u­men­ta­tion, time lim­its and pro­ce­dure with respect to fil­ing of reg­is­tra­tion appli­ca­tions for sin­gle premis­es, which shall come into effect from 1–3‑2015.

2. Gen­er­al procedure

(i) Appli­cants seek­ing reg­is­tra­tion for a sin­gle premis­es in ser­vice tax shall file the appli­ca­tion online in the Automa­tion of Cen­tral Excise and Ser­vice Tax (ACES) web­site www.aces.gov.in in Form ST‑1.

(ii) Reg­is­tra­tion shall manda­to­ri­ly require that the Per­ma­nent Account Num­ber (PAN) of the pro­pri­etor or the legal enti­ty being reg­is­tered be quot­ed in the appli­ca­tion with the excep­tion of Gov­ern­ment Depart­ments for whom this require­ment shall be non-manda­to­ry. Appli­cants, who are not Gov­ern­ment Depart­ments shall not be grant­ed reg­is­tra­tion in the absence of PAN. Exist­ing reg­is­trants, except Gov­ern­ment depart­ments not hav­ing PAN shall obtain PAN and apply online for con­ver­sion of tem­po­rary reg­is­tra­tion to PAN based reg­is­tra­tion with­in three months of this order com­ing into effect, fail­ing which the tem­po­rary reg­is­tra­tion shall be can­celled after giv­ing the assessee an oppor­tu­ni­ty to rep­re­sent against the pro­posed can­cel­la­tion and tak­ing into con­sid­er­a­tion the reply received, if any.

(iii) E‑mail and mobile num­ber manda­to­ry: The appli­cant shall quote the email address and mobile num­ber in the req­ui­site col­umn of the appli­ca­tion form for com­mu­ni­ca­tion with the depart­ment. Exist­ing reg­is­trants who have not sub­mit­ted this infor­ma­tion are required to file an amend­ment appli­ca­tion by 30–4‑2015.

(iv) Once the com­plet­ed appli­ca­tion form is filed in ACES, reg­is­tra­tion would be grant­ed online with­in 2 days, thus ini­ti­at­ing trust-based reg­is­tra­tion. On grant of reg­is­tra­tion, the appli­cant would also be enabled to elec­tron­i­cal­ly pay ser­vice tax.

(v) Fur­ther, the appli­cant would not need a signed copy of the Reg­is­tra­tion Cer­tifi­cate as proof of reg­is­tra­tion. Reg­is­tra­tion Cer­tifi­cate down­loaded from the ACES web site would be accept­ed as proof of reg­is­tra­tion dis­pens­ing with the need for a signed copy.

3. Doc­u­men­ta­tion required

The appli­cant is required to sub­mit a self attest­ed copy of the fol­low­ing doc­u­ments by reg­is­tered post/ Speed Post to the con­cerned Divi­sion, with­in 7 days of fil­ing the Form ST‑1 online, for the pur­pos­es of verification:-

(i) Copy of the PAN Card of the pro­pri­etor or the legal enti­ty registered.

(ii) Pho­to­graph and proof of iden­ti­ty of the per­son fil­ing the appli­ca­tion name­ly PAN card, Pass­port, Vot­er Iden­ti­ty card, Aad­har Card, Dri­ving license, or any oth­er Pho­to-iden­ti­ty card issued by the Cen­tral Gov­ern­ment, State Gov­ern­ment or Pub­lic Sec­tor Undertaking.

(iii) Doc­u­ment to estab­lish pos­ses­sion of the premis­es to be reg­is­tered such as proof of own­er­ship, lease or rent agree­ment, allot­ment let­ter from Gov­ern­ment, No Objec­tion Cer­tifi­cate from the legal owner.

(iv) Details of the main Bank Account.

(v) Memorandum/Articles of Association/List of Directors.

(vi) Autho­ri­sa­tion by the Board of Directors/Partners/Proprietor for the per­son fil­ing the application.

(vii) Busi­ness trans­ac­tion num­bers obtained from oth­er Gov­ern­ment depart­ments or agen­cies such as Cus­toms Reg­is­tra­tion No. (BIN No), Import Export Code (IEC) num­ber, State Sales Tax Num­ber (VAT), Cen­tral Sales Tax Num­ber, Com­pa­ny Index Num­ber (CIN) which have been issued pri­or to the fil­ing of the ser­vice tax reg­is­tra­tion application.

4. Where the need for the ver­i­fi­ca­tion of premis­es aris­es, the same will have to be autho­rised by an offi­cer not below the rank of Addi­tion­al /Joint Commissioner.

5. The reg­is­tra­tion cer­tifi­cate may be revoked by the Deputy/Assistant Com­mis­sion­er in any of the fol­low­ing sit­u­a­tions, after giv­ing the assessee an oppor­tu­ni­ty to rep­re­sent against the pro­posed revo­ca­tion and tak­ing into con­sid­er­a­tion the reply received, if any:

(i) the premis­es are found to be non exis­tent or not in pos­ses­sion of the assessee.

(ii) no doc­u­ments are received with­in 15 days of the date of fil­ing the reg­is­tra­tion application.

(iii) the doc­u­ments are found to be incom­plete or incor­rect in any respect.

6. The pro­vi­sions of sub-rules (5A) and (6) of rule 4 of the Ser­vice Tax Rules, 1994 may be referred to regard­ing change in any infor­ma­tion or details fur­nished by an assessee and trans­fer of busi­ness to anoth­er per­son, respec­tive­ly. Sim­i­lar­ly, sub rule (7) of the Ser­vice Tax Rules, 1994 may be referred to in case a reg­is­tered per­son ceas­es to pro­vide the ser­vice for which he has been grant­ed registration.

7. Para­graph 2.0 of Cir­cu­lar 97/8/2007-Ser­vice Tax dat­ed 23–8‑2007 con­sist­ing of sub­para­graphs 2.1 to 2.7 may be treat­ed as with­drawn since there have been changes in the rel­e­vant legal pro­vi­sions since the issuance of that Cir­cu­lar. The cur­rent legal pro­vi­sions in the Ser­vice Tax Rules, 1994 and the Ser­vice Tax (Reg­is­tra­tion of Spe­cial Cat­e­go­ry of Per­sons) Rules, 2005 may also be referred to.

(Himani Bhayana)

Under Sec­re­tary (Ser­vice Tax)