TMI BlogRegistrationX X X X Extracts X X X X X X X X Extracts X X X X ..... le 4 ) every person liable to pay the service tax under this Chapter or the rules made there under shall, within such lime and in such manner and in such form, as maybe prescribed, make an application for registration to the superintendent of Central Excise. The registration granted shall be subject to such conditions, safeguards and procedure as may be specified by an order issued by the Board. Form for Registration The assessee is required to apply for registration in ST-I form . Application for registration is required to be submitted online through aces.gov.in website. Documents, time limits and procedures for filing of registration applications for single premises In order no.1 / 2015 dated 28-02-2015 , CBEC has presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement No fees for registration Registration under Service Tax Law is granted free of cost. No fee is needed to be paid with application of registration. ========== B. Small Service Provider (SSP) - Person availing exemption upto Rs. 10 lakhs Notification no. 6/2005 ST dated 1-3-2005 has been issued to grant exemption to small service provider subject to certain conditions. An SSP can avail the exemption upto Rs. 10 lakhs in the current financial year. As per section 69(1) , a person who is liable to pay service tax is required to pay service tax is liable to obtain regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration Where services are provided from more than one premise Rule 4(2) has been changed with effect from 01-04-2005, and consequently the new provisions are being discussed hereinafter: Before amending the rule 4(2) there were separate procedure for obtaining registration on the basis of Centralized Billing system or Centralized Accounting System. But, with effect from 1-4-2005 an assessee is providing services from more than one premises the following procedure is to be followed:. 1) Option First - Rule 4(1) - Separate Registration Where assessee seeks separate registration for each premise from where services are being provided than he is not required to follow special procedure and obtain service tax r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in relation to such service in any other manner, making such person liable for paying service tax, The condition for opting centralized registration is that the person opting for centralized registration should either has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises. He may at his option, register such premises or offices from where centralised billing or centralised accounting systems are located. ========== E. Transferability of Registration Certificate - Rule 4(6) For the all reasons concerned, registration certificate is not transferable. In all the situations including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intendent. Further, such changes shall be intimated in writing to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be. . ========== G. Surrender of Registration Certificate (RC) - Rule 4(7) Where a registered person ceases to provide taxable services for which he is registered, he immediately should surrender the registration certificate. All the registration certification shall be surrendered before the Superintendent of Central Excise. With effect from 1-03-2006, Rule 4(8) further provides that on receipt of the certificate of registration, the Superintendent of Central Excise shall ensure that the assesse has paid all his money due to the Government under the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mat of application form for surrendering the certificate . In general, department insist for an affidavit for the person before accepted surrender application though not provided in the statute. ========== H. Input Service Distributor - Registration requirements w.e.f. 16-6-2005 The concept of input service distributor came from the Cenvat Credit Rules, 2004. Two notifications have been issued in this regard: 1 Prescribing Service Tax (Registration of special categories of persons) rules, 2005 - Notification No. 27/2005 ST dated 07-06-2005 2 Persons, other than the persons who are liable to pay service tax, to obtain registration number - Notification No. 26/2005 ST dated 07-06-2005 Time L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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