TMI BlogDocumentation, time limits and procedure with respect to filing of registration applications for single premisesX X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 2/2011-Service Tax dated 13-12-2011 also explain some of the procedural aspects of registration in service tax. In supercession of Order No. 2/2011-Service Tax dated 13-12-2011 , the Central Board of Excise and Customs specifies the following documentation, time limits and procedure with respect to filing of registration applications for single premises, which shall come into effect from 1-3-2015. 2. General procedure (i) Applicants seeking registration for a single premises in service tax shall file the application online in the Automation of Central Excise and Service Tax (ACES) website www.aces.gov.in in Form ST-1 . (ii) Registration shall mandatorily require that the Permanent Account Number (PAN) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing with the need for a signed copy. 3. Documentation required The applicant is required to submit a self attested copy of the following documents by registered post/ Speed Post to the concerned Division, within 7 days of filing the Form ST-1 online, for the purposes of verification:- (i) Copy of the PAN Card of the proprietor or the legal entity registered. (ii) Photograph and proof of identity of the person filing the application namely PAN card, Passport, Voter Identity card, Aadhar Card, Driving license, or any other Photo-identity card issued by the Central Government, State Government or Public Sector Undertaking. (iii) Document to establish possession of the premises to be registered such as proof of ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any information or details furnished by an assessee and transfer of business to another person, respectively. Similarly, sub rule (7) of the Service Tax Rules, 1994 may be referred to in case a registered person ceases to provide the service for which he has been granted registration. 7. Paragraph 2.0 of Circular 97/8/2007-Service Tax dated 23-8-2007 consisting of subparagraphs 2.1 to 2.7 may be treated as withdrawn since there have been changes in the relevant legal provisions since the issuance of that Circular. The current legal provisions in the Service Tax Rules, 1994 and the Service Tax (Registration of Special Category of Persons) Rules, 2005 may also be referred to. (Himani Bhayana) Under Secretary (Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
