Service Tax - Documents for Registration

By Vijay Kumar

AS per Rule 4(1A) of the Service Tax Rules (inserted by Notification No. 48/2011–ST., Dated: October 19, 2011), “the Central Board of Excise and Customs may, by an order specify the documents which are to be submitted by the assessee along with the application (for registration) within such period, as may be specified in the said order"

Now, the board has specified the following documents:

(a) Copy of Permanent Account Number (PAN)

(b) Proof of Residence

(c) Constitution of the Applicant.

(d) Power of Attorney in respect of authorised person (s).

Board also specifies that the above documents must be submitted to the concerned authority within a period of 15 days from the date of filing of the application for registration. Failure to do so would lead to rejection of the registration application.

As per Rule 4(5) of the Service Tax Rules, a registration certificate is to be given within seven days and if it is not so given, the registration is deemed to be granted.

Now Board clarifies that the time limit of seven days from date of receipt of application or intimation under Rule 4(5A), within which the registration is to be granted by the Superintendent of Central Excise or Service Tax, as referred to in Rule 4(5) shall be reckoned from the date the application for registration is complete in all respects.

CBEC Order No. 2/2011 – Service Tax, Dated : December 13, 2011