15 March 2013
Dear Sir, I had applied for service tax on 10-03-2013 and submitted the hard copy of st-1 with the copy of PAN Card and Voter Card. Next day a cleark from the Range Office called on phone and said me to print ST-2 from Website. I did the same and the went to Range Office for its stamping and signature by Supretendent. But they asked me to submit an affidavit that I have not doing any work taxable under service tax before applying registration.
Application for registration is to be made online (website www.aces.gov.in) in Form ST -1 to the Superintendent of Central Excise. The form shall be filed online with all the required details and submitted online itself. A print of the form submitted online shall be taken and along the documents as specified, shall be submitted to the department at the concerned commissionerate. The registration certificate would be granted by the department, in Form ST-2,within seven days of filing of an application complete and properly filled up. In case registration certificate is not issued within seven days, the registration is deemed to have been granted. A single registration is sufficient even when an assessee is providing more than one taxable services. However, he has to mjention all the services being provided by him in the application. W.e.f. 1st July, 2012 the term service has been defined and the various categories as adopted in selective approach of service tax have been omitted. As a result the application for registration as well registration certificate will not contain various accounting codes of taxable service as provided earlier. Other Points : Where there is a change in any information or detail furnished by an assessee in Form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the jurisdictional AC/ DC of Central Excise, as the case may be, within a period of thirty days of such change. This could be done online as well. In case of transfer of business, transferee to obtain a fresh certificate of registration. Registration certificate to be surrendered immediately to Superintendent of Central Excise by assessee who ceases to provide taxable service. Superintendent to cancel the registration certificate after ensuring that the assessee has paid all monies due to the Central Government.
Documents required for registration :
Self certified copy of PAN, (where allotment is pending, copy of the application for PAN may be given) Copy of MOA/AOA in case of Companies Copy of Board Resolution in case of Companies Copy of Lease deed/Rental agreement of the premises A brief technical write up on the services provided Partnership deed in case of Partnership firm Self attested copy of address proof of partner/ proprietor /director or authorised signatory