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OFFICE OF THE
COMMISSIONER OF SERVICE TAX
6th floor, CENTRAL EXCISE BLDG..115,M.K.ROAD,CHURCHGATE,MUMBAI
400 020.
TRADE NOTICE
NO.25/2005-ST dated September, 2005
Sub: Procedure/documents required
to be filed along with ST-1 application i respect of centralised
registrations
under Rule 4(3)(b).
Attention
of the trade is invited to Trade Notice No. 20/2005-ST dated
5/7/2005 issued by this office wherein the procedure for
submitting applications for Centralised registration under Rule
4(3)(b) of Service Tax Rules, 1944 (as amended) has been
clarified. Representations have been received from the Trade for
simplification in the said procedure. The matter has been
examined by the Board. In this regard, the following simplified
procedure is laid down for granting of centralized in such
cases:-
1. The service
provider seeking centralized registration shall submit the
application in ST-1 form, complete in all respects, alongwith
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 from 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 (ST) 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.
All the trade associations are requested to bring
the contents of this trade notice to the attention of their
members in particular and the trade in general.
Encl:
Annexure
(S.J. Singh)
Commissioner
Service Tax – Mumbai
Attested
(Dr. N.K.
Soren)
Joint Commissioner
Service Tax: Mumbai
Tel. 22033057
Annexure A to Trade Notice No. 25/2005 dated
9/2005
1. Residential
address of the proprietor / partners.
2. Name &
Address of the “Authorised 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
Centralised 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 registration with jurisdictional Commissioner/Chief
Commissioner.
1.
2.
3.
4.
5.
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