Who should apply for registration under Service Tax law?

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Who should apply for registration under Service Tax law?

Registration is identification of an assessee which is necessary to deposit service tax, file returns and undertake various processes ordained by law relating to service tax. The basic exemption under service tax laws (read Finance Act 1994 ) is up to Rs 10 lakhs . However, in terms of Section 69 of the Finance Act,1994 (Chapter V) read with rule 4 of the Service Tax Rules,1994 ­, it is provided that

  1. Every person who has provided a taxable service of value exceeding Rs. 9 lakhs, in the preceding financial year, is required to register with the Central Excise or Service Tax office having jurisdiction over the premises or office of such service provider.
  2. A recipient has to obtain registration if he is liable to pay service tax , he also. If you are wondering how recipient can be held responsible for paying service tax , please read Who is liable to pay – service provider or receiver of service?
  3. The ‘Input Service Distributors’ are also required to register them as per Notification. No.26/2005-ST dated 07.06.2005 as amended. 

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  • Adams Outdoor Adv

    Pl inform us the procedure to cancell the service tax registration number.
    Which form is required to fill for the same & from where we can get the form ?

  • MentallyCryppled

    I want to apply for service tax registration in delhi. I want to register directly without any consultant. Could anyone tell me where to approach and what would be the charges. Thank You

  • Lohita tatineni

    As the question has been answered I would like to share some practical issue:
    1.In case of a new business providing taxable service the registration must be obtained within 30 days from the date of commencement of business of providing taxable service.
    2.When a new service has been brought into the service tax net from 30 dats of the service becoming taxable.
    3.Where the service provider provides multiple taxable services he shall for the taxable services provided by him while he applies for reg.
    4.in case services are provided from more than one premises and has centralised billing or centralised accounting system or more than one premises are engaged in centralised billing or centralised accounting he shall obtain for reg from such premises from where centralised billing or centralised accounting is carried on.
    5.If he has no centralised billing or centralised accounting he has to apply for registration of each premises.
    6.Whenever there is a change in the premises from where services are provided or in the taxable services provided he shall within 7 days from the date of change file ST-1.
    7.If the regstration is not obtained a penalty of Rs10,000 or Rs 200 for each day of default.