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 Service Tax is a tax levied by Central Government of India on 
services provided or to be provided excluding services covered 
under negative list and considering the Place of Provision of 
Services Rules, 2012 and collected as per Point of Taxation 
Rules, 2011 from the person liable to pay service tax. Person 
liable to pay service tax is governed by Service Tax Rules, 1994 
he may be service provider or service receiver or any other 
person made so liable
Read more about this topic at www.aapkaconsultant.com
1. Fill the (Form ST-1) in duplicate. Enclose photocopy of PAN card and proof of
address to be registered.
2. Copy of PAN card is necessary as a PAN based code (Service Tax Code) is allotted
to every assessee.
3. These forms are required to be submitted to the jurisdictional Central Excise
office (in case of six Service Tax Commissionerates, to the jurisdictional
Division office. There are separate service tax commissionerates in Mumbai,
Chennai, Delhi, Kolkata, Bangalore and Ahmedabad
4. A person liable to pay service tax should file an application for registration
within thirty days from the date on which the service tax on particular
taxable service comes into effect or within thirty days from the
commencement of his activity.
Read more about this topic at www.aapkaconsultant.com
5. Where a person, liable for paying service tax on a taxable service,
(i) Provides such service from more than one premises or offices; or
(ii) Receives such service in more than one premises or offices; or,
(iii) Is having more than one premises or offices, which are engaged in relation to such service in
any other manner, making such person liable for paying service tax, and has centralised
billing system or centralised accounting system in respect of such service, and such
centralised billing or centralised accounting systems are located in one or more premises,
he may, at his option, register such premises or offices from where centralised billing or
centralised accounting systems are located.
6. The registration under sub-rule (2), shall be granted by the Commissioner of Central Excise in
whose jurisdiction the premises or offices, from where centralised billing or accounting is
done, are located:
Provided that nothing contained in this sub-rule shall have any effect on the registration granted
to the premises or offices having such centralised billing or centralised accounting systems,
prior to the 2nd
day of November, 2006.
Read more about this topic at www.aapkaconsultant.com
7. A single registration is sufficient even when an assessee is providing more than one taxable
services. However, he has to mention all the services being provided by him in the
application for registration and the field office shall make suitable entries/endorsements in
the registration certificate.
8. Assessee should get the registration certificate (registration number) within 7 days from the
date of submission of form S.T.1, under normal circumstances.
9. A fresh registration is required to be obtained in case of transfer of business to another person.
10. Any registered assessee when ceases to provide the taxable service shall surrender the
registration certificate immediately.
11. In case a registered assessee starts providing any new service from the same premises, he
need not apply for a fresh registration. He can simply fill in the Form S.T.1 for necessary
amendments he desires to make in his existing information. The new form may be submitted
to the jurisdictional Superintendent for necessary endorsement of the new service category
in his Registration certificate.
Read more about this topic at www.aapkaconsultant.com
Aapka Consultant
BRANCH OFFICES:
New Delhi I Jaipur I Jodhpur I Mumbai I Raipur I Chennai I Bangalore
 Email: info@aapkaconsultant.com
Phone: +91 77908-64716
Our Team Always With You. Feel free to reach us at:
www.aapkaconsultant.com
Our new and existing clients can also request services or contact us:
Phone Support: +91 7790864716 I Email: info@aapkaconsultant.com
Have Live Chat with us on: www.aapkaconsultant.com
Aapka Consultant
BRANCH OFFICES:
New Delhi I Jaipur I Jodhpur I Mumbai I Raipur I Chennai I Bangalore
 Email: info@aapkaconsultant.com
Phone: +91 77908-64716
Our Team Always With You. Feel free to reach us at:
www.aapkaconsultant.com
Our new and existing clients can also request services or contact us:
Phone Support: +91 7790864716 I Email: info@aapkaconsultant.com
Have Live Chat with us on: www.aapkaconsultant.com

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Service tax registration in india by aapka consultant

  • 1.
  • 3. 1. Fill the (Form ST-1) in duplicate. Enclose photocopy of PAN card and proof of address to be registered. 2. Copy of PAN card is necessary as a PAN based code (Service Tax Code) is allotted to every assessee. 3. These forms are required to be submitted to the jurisdictional Central Excise office (in case of six Service Tax Commissionerates, to the jurisdictional Division office. There are separate service tax commissionerates in Mumbai, Chennai, Delhi, Kolkata, Bangalore and Ahmedabad 4. A person liable to pay service tax should file an application for registration within thirty days from the date on which the service tax on particular taxable service comes into effect or within thirty days from the commencement of his activity. Read more about this topic at www.aapkaconsultant.com
  • 4. 5. Where a person, liable for paying service tax on a taxable service, (i) Provides such service from more than one premises or offices; or (ii) Receives such service in more than one premises or offices; or, (iii) Is having more than one premises or offices, which are engaged in relation to such service in any other manner, making such person liable for paying service tax, and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located. 6. The registration under sub-rule (2), shall be granted by the Commissioner of Central Excise in whose jurisdiction the premises or offices, from where centralised billing or accounting is done, are located: Provided that nothing contained in this sub-rule shall have any effect on the registration granted to the premises or offices having such centralised billing or centralised accounting systems, prior to the 2nd day of November, 2006. Read more about this topic at www.aapkaconsultant.com
  • 5. 7. A single registration is sufficient even when an assessee is providing more than one taxable services. However, he has to mention all the services being provided by him in the application for registration and the field office shall make suitable entries/endorsements in the registration certificate. 8. Assessee should get the registration certificate (registration number) within 7 days from the date of submission of form S.T.1, under normal circumstances. 9. A fresh registration is required to be obtained in case of transfer of business to another person. 10. Any registered assessee when ceases to provide the taxable service shall surrender the registration certificate immediately. 11. In case a registered assessee starts providing any new service from the same premises, he need not apply for a fresh registration. He can simply fill in the Form S.T.1 for necessary amendments he desires to make in his existing information. The new form may be submitted to the jurisdictional Superintendent for necessary endorsement of the new service category in his Registration certificate. Read more about this topic at www.aapkaconsultant.com
  • 6. Aapka Consultant BRANCH OFFICES: New Delhi I Jaipur I Jodhpur I Mumbai I Raipur I Chennai I Bangalore  Email: info@aapkaconsultant.com Phone: +91 77908-64716 Our Team Always With You. Feel free to reach us at: www.aapkaconsultant.com Our new and existing clients can also request services or contact us: Phone Support: +91 7790864716 I Email: info@aapkaconsultant.com Have Live Chat with us on: www.aapkaconsultant.com
  • 7. Aapka Consultant BRANCH OFFICES: New Delhi I Jaipur I Jodhpur I Mumbai I Raipur I Chennai I Bangalore  Email: info@aapkaconsultant.com Phone: +91 77908-64716 Our Team Always With You. Feel free to reach us at: www.aapkaconsultant.com Our new and existing clients can also request services or contact us: Phone Support: +91 7790864716 I Email: info@aapkaconsultant.com Have Live Chat with us on: www.aapkaconsultant.com