Input Service Distributor – how to get registered?
A netizen asked us in a mail yesterday,
“As per service tax notification no 27 dt 7.6.05 input service distributor is also required to get himself registered. Can you please let me know the prescribed form to be used for registration of input service distributor?”
DDT will only be too happy to answer such a question, but unfortunately, we are helpless. We don’t know the answer. Nor does the CBEC!.
As per Rule 3 of the Service tax (Registration of Special Category of Persons) Rules, 2005, the input service distributor is required to apply for registration within thirty days of starting business or 16th June 2005, whichever is later, in a form specified by the Board by notification.
3. Registration. - (1) The input service distributor shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of the commencement of business or the 16th day of June, 2005, whichever is later.
The Board simply forgot to issue this notification and so there is no form in which one should apply for registration. All input service distributors are offenders, because the Board has not so far prescribed the form. You simply cannot apply for registration, because you are required to apply in the form and there is no form. Strange are the ways of the Board! We hope to bring you the form soon – Board and God willing.