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Service Tax Registration

Service Tax registration has to be done within 30 days from the date when such liability arises. A Person is liable for the payment of Service Tax when he is a Service Provider or a Service Receiver of taxable service. The Central Government introduced Service Tax on a broad spectrum of services providers under the Finance Act 1994. Once the company has a turnover of over nine lakhs, they have to register for service tax. Furthermore, once the turnover crosses ten lakhs they have to start paying service tax. The same continues even if the company has a smaller turnover the next year. Section 77 of the Finance Act, 1994, penalizes in case of failure of registration of Service Tax.

Procedure for Service Tax Registration (5-7 Days)

Document Submission

Application is submitted to the appropriate department by us.

Application Process

After obtaining approval from the authorities, a tax number along with a certificate will be issued.

Certificate Of Registration

Done

Address proof (Passport / Driver’s License / Voter's ID)
Identity proof (PAN card)
Passport Size Photograph
Conveyance Deed/Lease Deed/Rent Agreement/Sale Deed
PAN card
Board Resolution
Partnership Agreement Or Certificate of Incorporation
Memorandum of Association and Article of Association

Filing of Application
Connecting with appropriate authorities and personnel
Tax Number

Failure to apply for registration or collect tax will result in stiff penaltiesy
Service providers with a turnover of less than nine lakhs are exempted from this service
Due dates for filing Service Tax returns are October 5 for April 1 – September 30 and April 25 for October 1 – March 31.

Who is required to obtain Service Tax Registration?

Every person who is liable for payment of service tax shall make an application for service tax registration within 30 days from the date when such liability arises.

How to know that a person is liable for payment of service tax?

A person is liable for payment of service tax in two capacities. (i) As a Service Provider - Every person who provides taxable service shall obtain service tax registration within 30 days from the date of provision of service. However, notification no. 33/2012-ST dated 20 June 2012 provides exemption up to turnover of Rs.10, 00,000. Thus a person, who has opted for small scale exemption provided under notification no. 33/2012-ST shall make an application for registration within a period of 30 days from the date when first consecutive payments received towards taxable service (not towards 'exempt' or 'not taxable service') during a Financial Year exceeds Rs.9,00,000. (ii) As a Service Receiver - In a few cases, service tax liability has been shifted to the service recipient. For e.g. services provided by an advocate, Manpower supply services, security services, import of services, etc. In such cases, there is no threshold exemption of Rs.10, 00,000 as given to service provider. Thus if the person falls in any of those few cases, then he becomes liable for service tax registration within 30 days from the date when he makes payment to such service providers.

Whether a service provider has to apply two times for service tax registration i.e. one as a service provider and another as a service receiver?

No. Service tax registration no. is obtained only once. No service tax registration no. is separately issued as a provider of service and as a receiver of service.

Whether Service Tax registration is to be obtained for each premise from where services provided?

Yes. As per rule 4 of Service Tax Rules 1994, if a person provides services from more than one premise then the person has to take service tax registration premise-wise.

Whether single service tax registration (Centralised registration) can be obtained for more than one premise from where the taxable services are provided?

Yes. As per rule 4(2) of Service Tax Rules 1994, Single/Centralised service tax registration can be obtained for more than one premise from where taxable services are provided. However, any one of following two conditions must be satisfied for taking Centralised Registration. i. A person must have Centralised Billing System or ii. Person must have Centralised Accounting System.