17 July 2012
Same earlier procedure is applicable for taking RC under new service tax regime i.e after 01.07.12. The new registration form is not introduced and hence you have to follow the old procedures. ACES.GOV.IN website. For existing RC holder has to include new services if service tax is to be paid as service receiver under reverse charge.
A prospective Service Tax assessee (service provider or service receiver) or „Input Service Distributor‟ seeking registration should file an application in Form ST-1 (in duplicate) [prescribed vide Notfn.No. 32/2005 dated 20.10.2005 as amended Notfn. No. 11/2008 dated 1.3.2008] before the jurisdictional Central Excise/Service Tax officer. To verify the correctness of declaration in the said form, certain documents such as copy of PAN card, proof of address of business premise(s), constitution of the business [proprietorship, firm, company, trust, institute etc.] etc. may be required by the registering authority. The copies may be self-certified by the applicant. In case of doubts in select cases, original documents may have to be presented for verification.