Letter - reg. Service Tax Centralized Registration of assesses Date 08/08/2005

F.No./ 354/106/2005-TRU

Subject : Service Tax - Centralized Registration of assessees
Please refer to your letter F.No. V/DGST/(21)/CR/1/2005 dated 9/6/2005 regarding centralized registration by service providers wherein details to be furnished by persons seeking such centralized registration have been prescribed. Representations have been received by the Board stating that difficulties are being faced by service providers in submitting the information and documents required to be submitted as per the above letter and that this has resulted in delay in granting registration and consequently service tax providers could not deposit the tax on time. They have requested simplification of the process for obtaining centralized registration.

The matter has been examined by the Board. The information called for from the service provider at the time of applying for registration has been reviewed. It is felt that the information to be furnished at the time of registration may be limited to the essential information and during verification more details can be obtained from the service providers. In the light of the above, information to be sought at the time of seeking centralized registration has been revised and the revised list of information to be furnished is enclosed.

The following procedure is laid down for granting of centralized registration:

1. The service provider seeking centralized registration shall submit the application in ST-1 form , complete in all respects, along with information as per Annexure A, to the jurisdictional Deputy Commissioner / Assistant Commissioner in whose charge, the premises / offices to be centrally registered, falls;

2. The jurisdictional Central Excise / Service Tax Deputy Commissioner/ Assistant Commissioner shall verify the information so furnished in the ST-1 form and record his observation. He should mention specifically about details of information that could not be verified at his end.

3. After verification, AC / DC will forward the ST-1 form along with annexure and his report, to the Director General (Service Tax) through the jurisdictional Commissioner. Commissioner of Central Excise / Service Tax shall forward the said application along with his specific recommendation and comments to the Director General (Service Tax), under intimation to the zonal Chief Commissioner. The process of verification and forwarding of applications should in all cases be completed within 7 days from the date of receipt of application for registration.

4. The DG (Service Tax ) on receipt of such verification report, will examine and grant centralized registration if there is no prima facie objection, subject to verification of the details furnished. The same would be intimated to the jurisdictional Commissioners as well as the Zonal Chief Commissioners. In case of any preliminary objection to consider grant of centralized registration, DG(ST) may intimate the same to the applicant immediately.

5. In case DG (Service Tax) desires to verify any further details provided in ST-1 / Annexure A before grant of registration, he may address the field formations who will cause such verification and send the report within 7 days of receipt of such communication from DG (Service Tax).

6. DG (Service Tax) may cause verification of any of the details furnished.

This issues with the approval of Member (Service Tax).

Yours faithfully

(R.Sekar)
Joint Secretary (TRU)

Enclosure: Annexure A

Copy to:

(i) The Chief Commissioners of Central Excise and Service Tax (ALL)

(ii) The Director Generals (ALL)

(iii) The Commissioners of Central Excise and Service Tax (ALL)

(iv) The Commissioners of Service Tax (ALL)

Annexure A
(1) Residential address of the proprietor / partners.

(2) Name & Address of the “Authorized signatory”.

(3) Address and Telephone Nos. of the premises/office where centralized accounting / billing is being carried out.

(4) Proof of address of the premises/office sought to be centrally registered.

(5) PAN / TAN No. of the assessee

(6) Whether the application is on the basis of Centralized Billing or Centralized Accounting system?

(7) List of taxable service/services to be rendered.

(8) List of branches, offices or premises of the assessee along with postal addresses, e-mail addresses and telephone Nos.

(9) Whether recoveries are effected through credit/debit notes? Yes / No

(10) Previous year’s audited balance sheet, if any.

(11) Specify the reasons for seeking single centralized registration instead of seeking

seeking registration with jurisdictional Commissioner / Chief Commissioner

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