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TMI BlogRegistrationX X X X Extracts X X X X X X X X Extracts X X X X ..... s referred to in sub-section (4) or sub-section (5) of section 66 of the Finance Act, 1994 (32 of 1994) may make an application for registration on or before the 31st day of December, 1998. 7Provided also that a person liable for paying the service tax in the case of taxable services referred to in sub-clause (zzp) of clause (105) of section 65 of the Act may make an application for registration on or before the 831st day of March, 2005 3Omitted 17[ Provided also that a person located in non taxable territory liable for paying the service tax in the case of online information and database access or retrieval services may make an application for registration in form ST-1A for registration within a period of thirty days from the date on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2nd day of November, 2006. 4(3A) Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing systems or centralized accounting systems, as the case may be, he shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise 1(4) Where an assessee is providing more than one taxable service, he may make a single application, mentioning therein all the taxable services provided by him, to the concerned 6Superintendent of Central Excise. 1(5) The 6Superintendent of Central Excise shall after due verification of the application form 12or an intimation under sub-rule (5A), as the case ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by an order issued by the Board.] ------------------------------- Notes : 1. Has been substituted vide Notification No. 54/98 dated 7/10/1998, before it was read as, "(1) Every person responsible for collecting the service tax shall make an application to the concerned Central Excise Officer appointed under rule 3, in Form ST-1 for registration. (2) Where an assessee is providing taxable services from more than one premises or offices, it shall be competent for the Central Government to allow separate applications for registration in respect of each such premises or office. (3) The Central Excise Officer shall, after satisfying himself that the application form is in confirmity with the provisions of Chapter V of the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 2/11/2006, before it was read as, "[(2)Where an assessee is providing a taxable service from more than one premises or offices and has a centralised billing system in respect of such service rendered to clients from such premises or offices at any one premises or office, he may opt for registering only the premises or office from where such centralised billing is done. (3) Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralised billing system, he shall make separate applications for registration in respect of each such premises or offices to the concerned Superintendent of Central Excise."], before the words "Central Excise Officer", the words " ..... X X X X Extracts X X X X X X X X Extracts X X X X
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