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Registration

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..... or paying the service tax in the case of taxable services 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. 7 Provided 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 8 31st day of March, 2005 3 Omitted 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 .....

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..... ng contained in this sub-rule shall have any effect on the registration granted to the premises or offices having such centralised billing or centralised accounting systems, prior to the 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 th .....

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..... ovisions of the Act, and the rules and the notifications issued thereunder, and thereupon cancel the registration certificate. 16 [(9) The registration granted under this rule shall be subject to such conditions, safeguards and procedure as may be specified 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 .....

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..... Has been substituted vide Notification No. 7/2005 dated 1/3/2005 , before it has been inserted vide Notification No. 1/99 ST dated 28/2/1999 5. For the words and figure concerned Central Excise Officer appointed under rule 3 , the words concerned Superintendent of Central Excise has been substituted vide Notification No. 5/2001 dated 9/7/2001 6. Has been substituted vide Notification No. 29/2006 dated 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 offi .....

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..... 14. Substituted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012, before it was read as:- section 66 15. Omitted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015, before it was read as, 13 [(1A) For the purposes of sub-rule (1), the Central Board of Excise and Customs may, by an order specify the documents which are to be submitted by the assessee alongwith the application within such period, as may be specified in the said order.] 16. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 17. Inserted vide Not, 48/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016 .....

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