TMI BlogProcedure and documents required in respect of Single/Centralized Registration under Rule 4 of Service Tax Rules,1994.X X X X Extracts X X X X X X X X Extracts X X X X ..... REGISTRATION (i) A Service Provider opting for Centralized Registration for the first time for all their branches or converting from single registration(s) to Centralized Registration under Rule 4(2) (iii) of Service Tax Rules, 1994 , shall fill the ST-1 Form online available at www.aces.gov.in , After filing the online application, the print-out of the ST-1 application along with the required documents as given in Annexure-I, shall be submitted to the office of the jurisdictional Divisional Deputy/Assistant Commissioner of Service Tax within 15 days from the date of filing the application online. Failure to do so would lead to rejection of the registration application. (ii) Along with the application, the details of the branches to be included in the centralized Registration and other relevant information like details of Show Cause Notices pending adjudication, pending appeals, court cases, audit conducted etc. for each branch (which is an existing service tax registered assessee) should also be filed. This information is required to be given in Annexure-II. After grant of centralized registration, copy of said annexure shall be sent by the concerned Divisional Deputy/A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingle Registration under Rule 4(1) of Service Tax Rules, 1994 , shall fill the ST-1 Form available online at www.aces.qov.in . After filing the online application, the print-out of the ST-1 application along with the required documents as given in No. 1, 3A, 3B, 4, 5, 6, 7 and 9 of Annexure-I, shall be submitted to the office of the jurisdictional Divisional Deputy/Assistant Commissioner of Service Tax within 15 days from the date of filing the application online. Failure to do so would lead to rejection of the registration application. (ii) The assessee seeking single registration shall file an Undertaking on their letter head as per Annexure - V of the Trade Notice. The main purpose of the said undertaking is that after obtaining centralized registration, the assessee shall be bound to produce the required information to the Department for taking necessary action like issue of Show Cause Notice or conducting audit, etc. 3. In case of application for surrender of ST-2, the documents and declaration required to be submitted are as detailed in Annexure VI. 4. It is also clarified that the time limit of seven days from date of receipt of application or intimation und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g (i) In case of self owned property, any document like Annual Property tax payment return/receipt showing name of the applicant, or copy of sale deed etc may be provided. (ii) In case of a rented premises, Lease, License/rent agreement or rent receipt of Registered Co.Op. Housing Society. Note : In case the Lease License Agreement or Rent Receipt is not made in the name of the applicant and the Lessee is related/associate person of the tenant/lessee, then the Rent Agreement between original lessor and applicant shall be produced alongwith following document/details : (i) Relationship between applicant and lessee/tenant (ii) No objection Certificate for carrying out the business of applicant from the owner of the premises. (iii) Photo ID proof of the person giving NOC i.e. owner of the premises. 4 Details of the Director/Partners/Proprietors/ Authorised Signatory a) Name and address of the Directors/Partners/ Proprietor (Note II) b) Name and address of Authorised signatory (Note I) c) Copy of PAN Card of (a) (b) above. d) Identity Proof (To verify th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN No. Date Period covered Issue in brief Amount demanded (in Rs.) Authority to whom SCN is answerable i.e. Commr., /ADC/JC/DC/AC/Supdt. 1 2 3 4 5 6 7 3) Whether any case is pending with Appellate Authorities/Court, If yes, provide following details with regard to each authority as mentioned below, in the prescribed format as under : Authorities a. Commissioner (Appeals), b. Tribunal, c. Settlement Commission, d. High Court, e. Supreme Court, Address of Branches STC No. Order No. Date appealed against Authority place where appeal is pending Issue in brief Amount demanded (showing duty penalty separately) Date of filing appeal If filed with Stay Application, the Stay Order No. date, S.Tax Penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and when called for ; II I / We agree that all the records namely invoices / bills /cenvat availment documents / Challans / contract / Agreement and other financial records for the past five years would be kept at the registered office; III I / We shall provide all the documents and information relating to provision of output services, availment of cenvat credit and all other relevant financial or other records, at the time of audit and for any other enquiry. IV I/ We agree that the service tax department, either through their local officers or from officers of other Commissionerate may carry out audit / any other enquiry at the registered premises and for this purpose all records and documents and other necessary support to the audit staff would be provided by us; V I / We would provide the information to the Department regarding the activities of the registered premise including financial information for the purpose of issue of Show Cause notice or with regard to any enquiry by the Department. (Signature) (Name of Partner/Proprietor/Director) (Seal of Company) Place: Date: Annexure III UNDERTAKING FOR CENTRALIZED REGISTRATION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any objection for Show Cause Notice to be adjudicated by the officers having jurisdictions over the Centralized Registered office, where SCN has been issued by and answerable to the Competent Authority having jurisdiction of any of our branches as declared in Annexure II. IX. We agree to the condition that in case of non compliance of any of the above mentioned acts or condition or the provisions of the Service Tax law or rules, the Centralized Registration permission may be withdrawn by the department. (Signature) (Name of Partner/Proprietor/Director) Place: (Seal of Company) Date: Annexure- IV CHECK-LIST FOR AMENDMENT IN CENTRALISED REGISTRATION (please tick whatever is applicable) a) CHANGE OF ADDRESS OF CENTRALISED PREMISE/BRANCHES. b) ADDITION/ DELETION OF BRANCHES. c) ADDITION /DELETION OF SERVICES. d) Addition/deletion of director/partner/authorised person OR their addresses. SI.No. PARTICULARS YES/NO PAGE NO. 1. Printout of amendment application as obtained from ACES, duly signed by the Director/Partner/Authoris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Declaration for the surrender of ST-2 FORM OF DECLARATION SURRENDER OF ST-2 (In terms of sub-rule (7) (8) of Rule 4 of Service Tax Rules, 1994 ) To, The Superintendent of Service Tax ________________________________ ________________________________ Sir/Madam, Sub :- Surrender of Service Tax Registration ST-2 Certificate bearing No.---------- for cancellation --- reg. I/We ___________________________________________Proprietor/Partner/Director of M/s._________________________________________________________________ situated at _______________________________________________________ hereby declare that, I/We was /were engaged in providing the services, namely_______________________ from the above said premises. I/ We have paid all the Service Tax and Education Cess along with interest (If applicable) till date. Neither any Government dues nor any liability/demand of Service Tax/ interest/ proceedings are pending against me/us. I/ We have also filed the half yearly Returns in the form ST-3 covering the period up to _____________ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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