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Service tax registration services

Service Tax is levied on specified taxable services and responsibility regarding payment of tax is cast on the service provider. “Service” means any activity carried out by a person for another for consideration and includes a declared service but shall not include:

(1) An activity which constitutes merely –

(a) A transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or
(b) Such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause (29A) of article 366 of the constitution; or
(c) A transaction in money or actionable claim;

(2) A provision of service by an employee to the employer in the course of or in relation to his employment;

(3) Fees taken in Court or Tribunal established under any law for the time being in force.

With effect from 1st July, 2012, almost all services have become taxable except those seventeen services which are given in the Negative List of Services or which have been specifically exempted by virtue of an Exemption Notification such as Notification No. 25/2012 dated 20th June, 2012.

Registration under Service Tax is the first procedural step to be taken by a Service Tax Assessee. According to Section 69(1) of the Act, every person liable to pay service tax is required to make an application for registration.

Documents and Information required for Service Tax registration:

(a) For Sole-Proprietorship Concern:

  • Copy of PAN Card of Proprietor.
  • Copy of Address Proof of Proprietor
  • Copy of Office electricity bill.
  • Rental Agreement of office premises (if any)
  • Bank account statement (saving or current)

(b) For Partnership Firm:

  • Copy of PAN Card of Partnership Firm.
  • Copy of ID and Address Proof of all the Partners.
  • Copy of Office electricity bill.
  • Rental Agreement of office premises (if any)
  • Bank account statement for three months.

(c) For Private Limited Company:

  • Copy of PAN Card of Private Limited Company.
  • Copy of Certificate of Incorporation of Private Limited Company.
  • Copy of Memorandum of Association.
  • Copy of Articles of Association.
  • Copy of ID and Address Proof of all the Directors of the Company.
  • Copy of Office electricity bill.
  • Rental Agreement of office premises (if any)
  • Bank account statement for three months.