Service Tax Registration in India

Last Updated at: October 18, 2019

Service tax is an indirect tax imposed by government on services; it came into existence under the Finance Act, 1994. It is required by any organisation providing taxable services over Rs. 9 lakh. The service provider pays the tax to government after collecting it from consumers at the current rate of 14 per cent.

Service tax is charged on the amount charged by the service provider for the service given by him. All providers in india, except those within Jammu and Kashmir, need to pay Service Tax in India.

Service Tax Registration
File ST-1 online: Log on to Automation of Central Excise and Service Tax (ACES). The following documents have to be submitted online along with the requisite information:

Address proof: Copy of Rental Agreement or Sale Deed

Copy of PAN card

Copy of Memorandum & Articles of Association and Certificate of Incorporation, if private limited, or LLP Agreement in case of LLP.

ID Proof (Copy of Voter ID/Driver’s License/Passport)

Copy of Bank statement/Pass book (last 2 months)

Two Photos each (Individual/partners/director)

NOC from landlord (If rented)

Register your service tax

If the documents and information submitted are acceptable, service tax registration would be granted within two days of filing ST-1 online – based on trust. The applicant can use the electronic service tax registration certificate as proof of registration and begin electronic payment of taxes.

Courier Documents:
The applicant must submit a self-attested copy of the above documents by registered post/speed Post to the concerned Division. They have to be sent within 7 days for verification.

Resolve Issues (if any)
In case the documents are not in order, the Service Tax Officer will ask for the right ones. The registration may be revoked if:

1. The premises are found to be non-existent or not in possession of the assessee.

2. Documents are not received within 15 days of the date of filing the registration application.

3. The documents are found to be incomplete or incorrect.