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Service tax registration

410 views 2 replies

Shivani

Learner

1881 Points Posted on 29 September 2014

Dear Members

In order to apply for service tax registration, Order No. 2/2011 specifies the following the following documents that are required to be submitted by the person who has made an application for registration under Rule 4(1) of the Rules ibid:

Copy of Permanent Account Number (PAN)
Proof of Residence
Constitution of the Applicant.
Power of Attorney in respect of authorised person (s).

I understand the rest of the documents but how to provide teh document regarding constitution of the applicant.

if a person appliying is an individual what document he needs to provide regarding constitution of the applicant

thanks

Replies (2)

JSS

Practice

58 Points Posted on 29 September 2014

If we consider the literal intention of the provision, it might be proof of Date of Birth. There may be different views also.

Thanks & Regards,

JSS

Rashmi

CA Final Student

137 Points Posted on 02 October 2014

Dera Shivani,

In case of individual assessee, you need not file any proof for constitution of applicant. You only need to submit a proof of identity and proof of address of the assessee

However, If the individual is a sole proprietor and you seek to get his business registered, then in such case you need to submit a certificate under the shops establishment act for constitution of applicant