Procedure and documents required in respect of single premises registration under Rule 4(1) of Service Tax Rules, 1994–reg. - Service Tax - F.No.V/ST-I/Tech-II/CR/ReviewProcedure/347/11

OFFICE OF COMMISSIONER OF SERVICE TAX-I, MUMBAI (TEHNICAL SECTION) Tel. 022-22034425. FAX.022-22033056 5th floor, New C. Excise Bldg., 115, M.K. Road, Churchgate (East), Mumbai-400 020. TRADE NOTICE No. 11 /2011-12--ST Dated 15.11.2011. Sub:- Procedure and documents required in respect of single premises registration under Rule 4(1) of Service Tax Rules, 1994 reg. ************* Attention of the trade is invited to Trade Notice No. 13/2007-ST dated 24.07.2007 issued by this office where in the procedure for submitting application for single premises registration under Rule 4(1) of Service Tax Rules , 1944 (as amended) was laid down. 2. The existing procedure and documents required to be filed along with application for single premises Registration has been reviewed. In order to simplify the procedure and to follow the uniform practice in all the Divisions, a uniform procedure has been devised. The salient features of the uniform procedure are given below: (i) A Service Provider desiring to obtain single premises Registration under Rule 4 (1) ibid, for the first time, shall make an online application in ST-1 Form on the website www.aces.gov.in . After making online application, the print-out of the ST-1 application along with required documents as given in Annexure-I, shall be filed with the Registration Cell in the office of the jurisdictional Divisional Deputy / Assistant Commissioner within a period of 7 days, (ii) Amendment in Existing Single Premise Registration: In case of transfer of business from one premise to another premise or change of address, the applicant should provide additional information as per Annexure-II. These details are required to be given at the existing jurisdictional office of Service Tax and a copy has to be given to the new jurisdictional office, along with documents for proof of address etc. and copy of online application. Documents given at Sl. No. 2 of Annexure-I are also required to be given in case of transfer of business from one premise to other or in case of change of address, (iii) The applicant shall file all the requisite documents within seven days of the filing of online application on ACES. After grant of Registration, print out of said ST-2 shall be generated and signed by the Superintendent (Registration Cell) under his office seal and sent to the applicant, unless the applicant has given the option for personal collection. Applicants are requested to be careful in providing full and correct information. In case of incomplete or wrong information, the Registration application may be considered for rejection, (iv) As a measure of simplification, it is clarified that in case where Service Tax Registration exists under another jurisdictional divisional office, no further documents regarding PAN card, details of Directors/ partners etc. would be required provided it has not changed during the transfer of the single premise registration from one place to another, (v) After the Registration for new premise is granted, the assessee shall surrender their registration in respect of earlier premises and intimate to the new jurisdictional Divisional Assistant Commissioner/Deputy Commissioner within a period of two months. 3. In case of transfer of business to another person, the transferee shall obtain a fresh certificate of registration. 4. The Authorized Signatory of the applicant should ensure that all the columns in the ST-1 , including the declaration are duly completed. The entries should be correctly and legibly filled in order to avoid delay in issuance of the registration. Only legible copies of the documents should be submitted to the department. 5. For amendments in the Registration certificate, the documents as per Annexure-III shall be furnished. 6. Procedure for Centralized Registration has been given in Trade Notice No. 03/2011-12-ST dated 17.10.2011 , issued by this Commissionerate. 7. All the Trade Associations / Chamber of Commerce and the Member of the RAC are requested to bring this to the notice of their members/ constituents. Sd/- (SUSHIL SOLANKI) COMMISSIONER, SERVICE TAX-I, MUMBAI. F.No.V/ST-I/Tech-II/CR/ReviewProcedure/347/11/ Mumbai, 15.11.2011. Copy to: 1. The Chief Commr., C. Excise, Mumbai Zone-I, for information, 2. The Addl. Commr. (P V), Churchgate, Addl. Commr. (Audit), Worli, Joint Commr. (Technical),Churchgate, Service Tax-I, Mumbai-I, for information, 3. The Asstt. /Dy. Commissioner, Service Tax, Mumbai, Div.-I, II, III, for information, 4. The Asst. /Dy. Commr. Audit-I / II / III, Anti-evasion, Adjudication, Legal Tribunal., Review, Stats, for information, 5. P.A to the Commissioner, Service Tax-I, Mumbai, for record, 6. Notice Board. 7. As per mailing list. Annexure-(I) Page 1 of 2 LIST OF DOCUMENTS AND THE CHECK-LIST FOR APPLICATION OF SINGLE PREMISE/OFFICE REGISTRATION Sr.No. PARTICULARS YES/NO PAGE No. 1 Print out of the filled in ST-1 duly signed by the Director/partner/ proprietor/authorized person at the end of the application, 2 Documents Required for premises/office for which registration is applied for with Service Tax Deptt: a. Address of the premise/ office sought to be registered. b. Address proof of (a) above. A. Proof of Address: Two documents are required. One document for each category A B is required. Any one of the following documents : 1. Land line Telephone Bill not older than 3 months, 2. Electricity Bill not older than 3 months, 3.Copy of Bank Account statement showing the name of the applicant and address of the premises as mentioned with application, not older than 3 months, AND B Any one of the following documents: (I) In case of self-owned property any document like Annual Tax Payment Receipt showing name of the applicant, or copy of Sale Deed etc. may be provided. OR (II) In case of a rented premises: (a) Leave License/Rent Agreement or Rent Receipt of Registered Co. Op. Housing Society, at least for a tenure not less than one year from the date of application for Registration and in case the Annual Rent amount payable is more than Rs. 10 Lakhs, the Service Tax Registration number of owner /lessor OR (b) In case the Leave License Agreement or Rent Receipt is not made in the name of the applicant and the Lessee is related /associate person of the tenant / lessee, then the Rent Agreement between original lessor and applicant shall be produced along with following document/details (i) Relationship between applicant and lessee/ tenant, and (ii) No objection Certificate for carrying out the business of applicant from the owner of the premises, and (iii) Photo ID proof of the person giving NOC i.e. owner of the premises, and (iv) Annual Rent payable by applicant to lessee/tenant and in case Annual Rent is more than Rs. 10 Lakhs, the Service Tax Registration Number of lessee/ tenant, 3. Details of the Director/Partners/Proprietors/Authorized Signatory/ies a) Name and address of the Directors/Partners/Proprietor, (Note II), b) Name and address of Authorised signatory /ies (Note I), c) Copy of PAN Card of (a) (b) above, d) Identity Proof of (a) (b) (submit any one of the following). 1.Passport, 2.Voter Identity Card, 3.Driving Licence, 4.Bank Passbook showing name and address, along with photograph, Note I) In case of Authorized Signatory please submit the Authorisation by the Partner / Proprietor/Director of the Firm. In the case of a Company, please submit Board Resolution, Note II ) In case of partnership Firm, Company under the Companies Act or Association of persons (Like Trust), Co-operative Societies, please give the identity proof and copy of PAN documents only for 3 partners/directors/trustees, who are actively involved in running the affair of business 4. Copy of PAN Card of the applicant - 5. Details of the three major Bank Accounts of the Applicant (attach photocopy of blank cheque) a) Name of the Bank and Address b) Account Number Note :- Documents given at Sr. No. 2 are also required in case of transfer of business from one premise to another premise or in case of change of address. ANNEXURE-II INFORMATION INCASE OF TRANSFER OF SINGLE PREMISES REGISTRATION ALREADY IN EXISTENCE FROM ONE JURISIDCITION TO ANOTHER JURISIDICTION. 1) Details of earlier S.T. registration (Please give the details in the table below) Address of premise/office STC No.(Please also attach copy of ST-2) Address of jurisdictional C.Ex./Service Tax Authorities (Commissionerate, Divn, Range) Date of Registration Date and Period for which last ST-3 return filed Closing balance of CENVAT credit as per last ST-3 return filed (as per col. 5) 1 2 3 4 5 6 2) Details of SCN issued which are pending adjudication- Address of premise/office under registration STC No. SCN No. Date Period Covered Issue in brief Amount demanded (in Rs.) Authority to whom SCN is answerable i.e. Commr.,/ADC /JC/DC/AC/Supdt. 1 2 3 4 5 6 7 3) Whether any case is pending with Appellate Authorities/Court. If yes, provide following details with regard to each authority as mentioned below, in the prescribed format as under: Authorities a. Commissioner (Appeals), b. Tribunal, c. Settlement Commission, d. High Court, e. Supreme Court, Address Of premises/Office STC No. Order No Date appealed against Authority and place where appeal is pending Issue in brief Amount demanded (showing duty penalty separately) Date of filing appeal If filed with Stay Application, the Stay Order No. date, S. Tax Penalty 1 2 3 4 5 6 7 8 4) Details of cases which have been decided and where No appeal has been filed, Address of premises/office STC No. Order No Date Issue in brief Amount confirmed (in Rs.) Whether S. Tax/interest/penalty paid, if yes, the amount thereof 1 2 3 4 5 6 ANNEXURE-II 5) Whether audit has been conducted by Service Tax/Central Excise authorities of the premises/offices under registration. If yes, provide following details for all branches: Address of premises/office STC No. Whether Audited or not If audited, period covered in Audit If audited, Audit Report and Date (enclose copy) 1 2 3 4 5 6) Whether Audit has been conducted by CERA for the premises/office? If yes, provide following details Branch wise: Address of premises/office STC No. Whether Audited or not If audited, period covered in Audit Audit Report and Date (enclose copy) 1 2 3 4 5 7) Details of any investigations initiated against the said premise/ office on the issue of Service Tax where search has taken place or statement has been recorded. Please furnish details. 8) I/We undertake that i) On acceptance of my/our application dated ____________for single premises registration in term of proviso to Rule 4(1) of Service Tax Rules, 1994 read with Section 69 of the Finance Act,1994, I/We shall follow and comply with the below mentioned acts- ii) I/We shall after communication of granting of single premise registration on transfer from one location to another, we shall surrender the single registration for the earlier premise and intimate to the jurisdictional Divisional A.C./ D.C.-in-charge of new jurisdiction office, within a period of two months; iii) I/We also undertake that we do not have any objection for show cause notice to be Adjudicated by the officers having jurisdictions over the new registered office, where SCN has been issued by and answerable to the Competent Authority having jurisdiction on the old premise, Place: (Signature) (Name of Partner/ Proprietor/ Director) (Seal of company) Date: Annexure-III 1. CHECK-LIST FOR AMENDMENT IN SINGLE PREMISE REGISTRATION (Please tick whatever is applicable) a. ADDITION / DELETION OF SERVICES. b. Addition/deletion of director/partner/authorized person OR their addresses Sr.No. PARTICULARS YES/NO PAGE No. 1. Printout of amendment application as obtained from ACES, duly signed by the Director/Partner/Authorised person 2. In case of change in address of director/partner/authorized person or addition of Director/partner: (i) Details with Proof of address as given in Sr. No. 3 of Annex. I. (i) Please also produce the documents filed with Registrar of Firms/ Registrar of Companies/ Registrar of Societies or like other Govt. authorities intimating the addition/ deletion/ change of address of Directors/ partners/member, (like Form 32 filed with Registrar of companies) 3. For addition/deletion of services: It is clarified that for addition/ deletion of service, no document other than (1) is required. Note :- Documents given at Sr. No. 2 of Annexure I are also required to be filed in case of transfer of business from one premise to another premise or in case of change of address.