Who should apply for registration under Service Tax law?
All persons providing taxable services are required to register with the Central Excise Department. Under section 69(2) w.e.f 13.05.2005,central government has notified i) an input service distributor ii) any provider of taxable service whose aggregate value of taxable service in a financial year exceeds a. Rs.3 Lakhs(upto 31.03.2007) or b. Rs 7 lakhs (from 1.04.2007) For the purpose of obtaining mandatory registration w.e.f from 16.06.2005. Procedure for registration The application for registration for Service Tax should be made in form ST-1 (in duplicate). The form can be obtained from the jurisdictional Commissionerates or downloaded from http://www.servicetax.gov.in/st-formmainpg.htm. Time limit for making the application Under rule 4(1) the application for registration is to be made within thirty days from the date of notification of the taxable service. Time limit for granting registration Department is required to issue the registration certificate within 7 days of the receipt
