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Rule 4 - Registration - Service Tax Rules, 1994
Service Tax Rules, 1994
4. Registration. - 1(1) Every person liable for paying the service tax shall make an application to the 5concerned 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 14 section 66B of the Finance Act, 1994 (32 of 1994) is levied 1Provided 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 o ....... - .......