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1. |
Every person liable for
paying the service tax shall make an application to the
concerned Superintendent of Central Excise in form ST-1
for registration within a period of thirty days from the
date on which the service tax under section 66 of the
Finance Act, 1994(32 of 1994) is levied: |
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Provided
that where a person commences the business of providing
a taxable service after such service has been levied, he
shall make an application for registration within a
period of thirty days from the date of such
commencement: |
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Provided further
that a person liable for
paying the service tax in the case of taxable services
referred to in sub-section (4) or sub-section (5) of section
66 of the Finance Act, 1994 (32 of 1994) may make an
application for registration on or before the 31st day of
December, 1998: |
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Provided also
that a person liable for
paying the service tax in the case of taxable services
referred to in sub-section (zzp) of clause (105) of section
65 of the Act may make an application for registration on or
before the 31st day of March, 2005. |
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2. |
Where an assessee is providing a taxable service from more
than one premises or offices and has a centralized billing
systems or centralized accounting systems in respect of such
service, and such centralized billing systems or centralized
accounting systems are located in one or more premises or
offices he may, at his option, register such premises or
office where such centralized billing systems or centralized
accounting systems are located. |
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3. |
The registration under sub-rule (2) shall be granted,- |
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a) |
by the Commissioner of
Central Excise or the Chief Commissioner of Central Excise,
as the case may be, in whose jurisdiction all the premises
or offices providing the taxable service and the premises or
office where centralized billing systems or centralized
accounting systems is done, are located; and |
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b) |
in cases other than (a)
above, by such authority, as may be specified by the Board. |
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Provided that nothing contained in this sub-rule shall have
any effect on the registrations granted to the premises or
offices having such centralized billing systems or
centralized accounting systems, prior to the 1st day of
April, 2005. |
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3A. |
Where an assessee is providing taxable service from more
than one premises or offices, and does not have any
centralized billing systems or centralized accounting
systems, as the case may be, he shall make separate
applications for registration in respect of each such
premises or offices to the jurisdictional Superintendent of
Central Excise. |
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4. |
Where an assessee is providing more than one taxable
service, he may make a single application, mentioning
therein all the taxable services provided by him, to the
concerned Superintendent of Central Excise. |
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5. |
The Superintendent of Central Excise shall after due
verification of the application form, grant a certificate of
registration in Form ST-2 within seven days from the date of
receipt of the application. If the registration certificate
is not granted within the said period, the registration
applied for shall be deemed to have been granted. |
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6. |
Where a registered assessee transfers his business to
another person, the transferee shall obtain a fresh
certificate of registration. |
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7. |
Every registered assessee, who ceases to provide the taxable
service for which he is registered, shall surrender his
registration certificate immediately. |
