Is PAN allotted by the Income Tax Department a required for obtaining Service Tax Registration?
Having PAN is essential because the Service Tax Registration number is generated based on the PAN issued by the Income Tax Department which is termed as STC Code No. However, in the absence of PAN, a temporary Service Tax registration number would be issued for assessees who are not having PAN at the time of filing the application (ST-1) for Service Tax registration till such time they obtain PAN. Once the PAN is obtained, the Service Tax assessee should obtain the PAN – based Service Tax Registration number.
