FAQ’s on Service Tax
How much time is taken for the issuance of the Registration Certificate?
The registration certificate should be issued within a period of 7 days from the date of submission of application form, along with all relevant details / documents.
In case the registration certificate is not issued within 7 days, the registration applied for is deemed to have been granted.
Is there any provision for centralised registration?
Service providers, having centralized accounting or centralized billing system, which are located in one or more premise, at their option, may register such premise or office from where centralized accounting or centralized billing systems are located and thus have centralised registration.
In case of multiple services provided by the assessee, is separate registration certificate require for each service?
As per Service Tax Rules, 1994, only one registration certificate is to be taken even if the person provides more than one service from the same premise for which registration is sought. However, while making application for registration, all taxable services provided by the person should be mentioned.
If there is centralized registration, only one registration certificate is required for services provided from different premises, declared in the application for centralised registration.
What is to be done when existing assessee starts providing a taxable service not mentioned in the registration certificate? What is the process if the taxpayer stops providing services from a registered premises or stops providing taxable service?
Assessee should intimate the jurisdictional Central Excise officer in writing, furnishing the name of taxable service he starts providing. No fresh documents are required for verification by the officer unless there is change in any other details given in the original or earlier application.
In case the changes relates to deletion of any premises or taxable service, the assessee may file information on plain paper along with the copy of the registration certificate.
Is PAN allotted by the Income Tax Department is must for obtaining Service Tax Registration?
Having PAN is essential because the Service Tax Code / Registration number is generated based on the PAN, issued by the Income Tax Department. The PAN based Service Tax Code / Registration number is a must for payment of service tax.
What should be done with the Registration in case of transfer business to another person?
In the event of the transfer of the business, the transferee should obtain a fresh certificate of Service Tax registration based on his own PAN. The transferor should surrender his registration certificate.
Is there any penal provision for non-registration?
Failure of registration may attract a penalty up to Rs 10,000 or Rs 200 for every day during which such failure continues, whichever is higher. However, such penalty may be waived in case the assessee proves that there was reasonable cause for such failure.
If a registration certificate issued by the Department is lost, can duplicate be issued? What is the procedure in this regard?
In case the registration certificate is lost, the assessee is required to make written request for “duplicate” registration certificate. The same will be issued by the Department after suitable entry in the registers/records of the office.