Registration

Service Tax is administered by the Central Excise Commissionerates working under the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, Government of India. The unique feature of Service Tax is reliance on collection of tax, primarily through voluntary compliance.

Process For Registration

All persons providing taxable services are required to register with the Central Excise department. They would have to take only one registration even if they operate from more than one premise but have centralised billing at one place. However, if such persons do not have Centralised billing at one place, then they will have to register at each place separately. Besides, only one registration is required to be taken even if an individual provides more than one service but from the same premises.

Generally, all Commissionerates of Central Excise, have a Service Tax Cell, headed by Assistant Commissioner / Deputy Commissioner. However, in certain Commissionerates, separate Service Tax Divisions have been constituted. The work is also delegated to Central Excise Divisions in many Commissionerates. A prospective assessee of Service Tax can approach the Assistant Commissioner/Deputy Commissioner in charge of Service Tax cell of the Commissionerates or Central Excise Division for registration depending upon the arrangements made in the Commissionerate.

A prospective taxable service provider seeking registration should file an application in Form ST-1 (in duplicate) before the jurisdictional Central Excise officer / Service Tax officer within thirty days from the date of notification of the taxable service. Department is required to issue the registration certificate within 7 days of the receipt of application. In case of failure to issue registration certificate within 7 days, the registration applied for is deemed to have been granted and the assessee can carry on with his activities.

Important Clarifications Payment Of Tax In Case Of Different Premises And Services

Where the assessee is providing the service from more than one premises and has centralised billilng system

When an assessee is providing a taxable service from more than one premises or office and has a centralised billing system in respect of services rendered to clients from all such premises or offices at any one premises or office, he may opt for registering only the premises or office from where such centralised billing is done. Similarly if the assessee does billing from his regional office in respect of branch office falling within that region he may register his regional office(s) on his option.

Where the assessee is providing service from more than one premises but does not have centralised billing system

Where an assessee is providing a taxable service from more than one premises or office, but does not have any centralised billing system, he is required to obtain registration in respect of each of such premises or offices to the concerned Central Excise Officer.

Where the assessee is providing more than one service from the same premises

Where an assessee is providing more than one taxable service from the same premises, he may make a single application for registration mentioning therein all the taxable services provided by him, to the concerned Central Excise Officer.

Judication And Appeal

• If an assessee aggrieved by the order of Assistant Commissioner in respect of Service Tax, may file an appeal to the Commissioner of Central Excise (Appeals) in Form ST-4, in duplicate along with a copy of order appealed against. The appeal should be presented within three months from the date of receipt of the decision or order of the Central Excise officer.
• It shall be presented within three months from the date of receipt of order which is being appealed against.
• It should be filed in duplicate.
• It should be accompanied by a copy of the order appealed against.
• An appeal be filed against the order of Commissioner of Central Excise or Commissioner of Central Excise (Appeals). Such appeals can be filed with the CEGAT within three months of the date of receipt of the order sought to be appealed against.
• It should be filed in the prescribed form ST-5.
• It shall be filed in quadruplicate.
• It should be accompanied by a copy of the order appealed against, one of which should be a certified copy.
• The appeal should be accompanied by a fee of Rs.Two Hundred only.