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action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php on line 6114<\/a>F. Government of India<\/strong><\/p>\n Ministry of Finance<\/strong><\/p>\n Department of Revenue<\/strong><\/p>\n Central Board of Excise Service Tax Wing<\/strong><\/p>\n *************<\/strong><\/p>\n New Delhi, <\/p>\n <\/p>\n ORDER No. 1\/2015-SERVICE <\/p>\n The legal provisions for registration in service tax are <\/p>\n In supercession of Order No. 2\/2011-Service Tax dated <\/p>\n 2. <\/p>\n (i) <\/p>\n (ii) <\/p>\n (iii) <\/a> <\/p>\n (iv) <\/p>\n (v) <\/p>\n 3. <\/p>\n The applicant is required to submit a self attested copy<\/strong> <\/p>\n (i) <\/p>\n (ii) <\/p>\n (iii) <\/p>\n (iv) <\/p>\n (v) <\/p>\n (vi) <\/p>\n (vii) <\/p>\n 4. <\/p>\n 5. <\/p>\n (i) (ii) (iii) 6. <\/p>\n 7. <\/p>\n <\/p>\n (Himani Bhayana)<\/p>\n Under Secretary (Service Tax)<\/p>\n <\/p>\n To,<\/p>\n <\/p>\n All F. No. 137\/22\/2012-Service Tax ( Part-I) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service Tax Wing ************* 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 … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5],"tags":[102],"class_list":["post-288","post","type-post","status-publish","format-standard","hentry","category-services-tax","tag-registration"],"yoast_head":"\n
\nNo. 137\/22\/2012-Service Tax ( Part-I)<\/strong><\/p>\n
\nand Customs<\/strong><\/p>\n
\nthe 28th<\/sup> February, 2015<\/p>\n
\nTAX<\/strong><\/p>\n
\ncontained in section 69 of the Finance Act, 1994, rule 4 of the Service Tax
\nRules, 1994 and the Service Tax (Registration of Special Category of Persons)
\nRules, 2005. Paragraph 2 of Circular 97\/8\/2007-Service Tax dated 23-8-2007 and
\nOrder No. 2\/2011-Service Tax dated 13-12-2011 also explain some of the
\nprocedural aspects of registration in service tax.<\/p>\n
\n13-12-2011, the Central Board of Excise and Customs specifies the following
\ndocumentation, time limits and procedure with respect to filing of registration
\napplications for single premises, which shall come into effect from 1-3-2015.<\/p>\n
\nGeneral procedure <\/strong><\/p>\n
\nApplicants seeking registration for a single
\npremises in service tax shall file the application online in the Automation of
\nCentral Excise and Service Tax (ACES) website www.aces.gov.in in Form
\nST-1. <\/p>\n
\nRegistration shall mandatorily require that the
\nPermanent Account Number (PAN) of the proprietor or the legal entity being
\nregistered be quoted in the application with the exception of Government
\nDepartments for whom this requirement shall be non-mandatory. Applicants, who
\nare not Government Departments shall not be granted registration in the absence
\nof PAN. Existing registrants, except Government departments not having PAN
\nshall obtain PAN and apply online for conversion of temporary registration to
\nPAN based registration within three months of this order coming into effect,
\nfailing which the temporary registration shall be cancelled after giving the
\nassessee an opportunity to represent against the proposed cancellation and
\ntaking into consideration the reply received, if any. <\/p>\n
\n<\/strong>E-mail and mobile number mandatory<\/strong>: The
\napplicant shall quote the email address and <\/strong>mobile number in the
\nrequisite column of the application form for communication with the department.
\nExisting registrants who have not submitted this information are required to
\nfile an amendment application by 30-4-2015. <\/strong><\/p>\n<\/div>\n
\nOnce the completed application form is filed in
\nACES, registration would be granted online within 2 days, thus initiating
\ntrust-based registration. On grant of registration, the applicant would also be
\nenabled to electronically pay service tax. <\/p>\n
\nFurther, the applicant would not need a signed
\ncopy of the Registration Certificate as proof of registration. Registration
\nCertificate downloaded from the ACES web site would be accepted as proof of
\nregistration dispensing with the need for a signed copy. <\/p>\n
\nDocumentation required <\/strong><\/p>\n
\nof the following documents by registered post\/ Speed Post <\/strong>to the
\nconcerned Division, within 7 days <\/strong>of filing the Form ST-1 <\/strong>online,
\nfor the purposes of verification:-<\/p>\n
\nCopy of the PAN Card of the proprietor or the legal entity
\nregistered<\/strong>.
\n<\/strong><\/p>\n
\nPhotograph and proof of identity of the person
\nfiling the application <\/strong>namely PAN <\/strong>card, Passport, Voter
\nIdentity card, Aadhar Card, Driving license, or any other Photo-identity card
\nissued by the Central Government, State Government or Public Sector
\nUndertaking. <\/p>\n
\nDocument to establish possession of the
\npremises to be registered <\/strong>such as proof of <\/strong>ownership, lease or
\nrent agreement, allotment letter from Government, No Objection Certificate from
\nthe legal owner. <\/p>\n
\nDetails of the main Bank Account<\/strong>. <\/strong><\/p>\n
\nMemorandum\/Articles of Association\/List of Directors<\/strong>. <\/strong><\/p>\n
\nAuthorisation by the Board of
\nDirectors\/Partners\/Proprietor <\/strong>for the person filing the <\/strong>application.\n<\/p>\n
\nBusiness transaction numbers obtained from
\nother Government departments or agencies <\/strong>such as Customs
\nRegistration No. (BIN No), Import Export Code (IEC) number, State <\/strong>Sales
\nTax Number (VAT), Central Sales Tax Number, Company Index Number (CIN) which
\nhave been issued prior to the filing of the service tax registration
\napplication. <\/p>\n
\nWhere the need for the verification of premises
\narises, the same will have to be authorised by an officer not below the rank of
\nAdditional \/Joint Commissioner. <\/p>\n
\nThe registration certificate may be revoked by the
\nDeputy\/Assistant Commissioner in any of the following situations, after giving
\nthe assessee an opportunity to represent against the proposed revocation and
\ntaking into consideration the reply received, if any: <\/p>\n
\nthe
\npremises are found to be non existent or
\nnot in possession of the assessee. <\/p>\n
\nno
\ndocuments are received within 15 days of the date of filing the registration application. <\/p>\n
\nthe
\ndocuments are found to be incomplete or incorrect in any respect. <\/p>\n<\/div>\n
\nThe provisions of sub-rules (5A) and (6) of rule 4
\nof the Service Tax Rules, 1994 may be referred to regarding change in any
\ninformation or details furnished by an assessee and transfer of business to
\nanother person, respectively. Similarly, sub rule (7) of the Service Tax Rules,
\n1994 may be referred to in case a registered person ceases to provide the
\nservice for which he has been granted registration. <\/p>\n
\nParagraph 2.0 of Circular 97\/8\/2007-Service Tax
\ndated 23-8-2007 consisting of sub-paragraphs 2.1 to 2.7 may be treated as
\nwithdrawn since there have been changes in the relevant legal provisions since
\nthe issuance of that Circular. The current legal provisions in the Service Tax
\nRules, 1994 and the Service Tax (Registration of Special Category of Persons)
\nRules, 2005 may also be referred to. <\/p>\n
\nPrincipal Chief Commissioners\/Chief Commissioners of Central Excise\/Service Tax
\nPrincipal Directors General\/Directors General Service Tax\/Systems\/Audit\/Central
\nExcise Intelligence<\/p>\n","protected":false},"excerpt":{"rendered":"