Facility for single registration and filing single return for Assessees providing more than one services.

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..... have been raised as to whether only single registrations is required for a service provider providing more than one taxable service and also whether a single return is acceptable in respect of more than one taxable service being provided by the service tax provider. Apprehensions have also been raised that whenever the service tax assessees approach the jurisdictional Superintendent of Central Exc .....

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..... ether a service provider providing more than one taxable service is required to take one registration or separate registration. Clarification: Attention is invited to Rule 4(4) of the Service Tax Rules, which provides "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 Super .....

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..... furnished separately for each of the taxable service rendered by the assessees". 3. What action should be taken by the concerned officer receiving the application for registration. Clarification: The application received for registration in Form ST-1 will have to be processed as per the Rule 4(5) of the Service Tax Rules. This Rule provides that "The Superintendent of Central Excise shall afte .....

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