Blog 3 : Registration :

A person liable to Service Tax has to register with Superintendent of Central Excise within 30 of providing taxable service.

In following cases Registration is required –

• Taxable turnover of service provider exceeds Rs. 9 Lakhs. (The exemption limit is of Rs. 10 Lakhs).
• Service provider is acting as input service distributor irrespective of turnover.
• Service provider provides the service under the brand name of others.
• Service Receiver is liable to pay service tax being the recipient of service under Reverse Charge Mechanism.

Basic Exemption Limits are as below.

Period	Basic Exemption Limit (in INR)
01-07-1994 to 31-03-2005	No limit
01-04-2005 to 31-03-2007	4 Lakhs
01-04-2007 to 31-03-2008	8 Lakhs
01-04-2008 onwards	10 Lakhs

Multiple Services : One application of registration is enough even though the service provider providing multiple service. All the services can be mentioned in one ST-1, & ST-2, the registration certificate is issued for all the services.

Transfer of Service : Registration certificate is not transferable. The person acquiring business has to obtain fresh registration.

Amendment to Registration Certificate : For addition of service or change in business address the amendment is require to existing Registration Certificate.

Change in Business Constitution : From Sole proprietorship to Firm or Firm to Company etc. Fresh registration has to be obtained with new number.

Brand Name of another person : Service provider providing taxable service under the brand name (whether registered or not) of another person is not eligible for claiming exemption of Rs. 10 lakhs & hence liable to pay tax irrespective of Turnover.

Contains of Registration Certificate : The Service Tax Registration Number is a PAN based.

            First 10 digit is a PAN of Assessee

            Next 2 digits are ‘ST’

            Next 3 digits are serial number. Like 001, 002 etc.

Cancellation or Surrender of Registration Certificate : The certificate once issued is valid till it is surrender. Registration can be cancelled in the following cases

            Service provider ceases to provide the taxable service,

            Service provider deceased (in case of sole proprietor).

            Service provider transferred his business in favour of others.