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Service Tax registration procedure and documentation required with effect from 1st March 2015


The Department of Revenue has released Order NO.1/2015 dated 28th February, 2015 mentioning the documentation, time limits and procedure with respect to filing of registration applications for single premises, which shall come into effect from 1-3-2015.


A. General Procedure


Online filing: Applicants seeking registration for single premises in service tax shall file the application online in the Automation of Central Excise and Service Tax (ACES) website www.aces.gov.in in Form ST-1


PAN is mandatory: Registration shall mandatorily require that the Permanent Account Number (PAN) of the proprietor or the legal entity being registered be quoted in the application. (Means applicants shall not be granted registration in the absence of PAN)


Email and mobile number mandatory: The applicant shall quote the email address and mobile number in the requisite column of the application form for communication with the department. Existing registrants who have not submitted this information are required to file an amendment application by 30-4-2015


Registration in Two days: Once the completed application form is filed in ACES, registration would be granted online within 2 days, thus initiating trust-based registration. On grant of registration, the applicant would also be enabled to electronically pay service tax


Download registration certificate: the applicant would not need a signed copy of the Registration Certificate as proof of registration. Registration Certificate downloaded from the ACES web site would be accepted as proof of registration dispensing with the need for a signed copy


B. Documents Required


Submission of documents in physical form: The applicant is required to submit a self attested copy of the following documents by registered post/ Speed Post to the concerned Division, within 7 days of filing the Form ST-1 online, for the purposes of verification.


  1. Copy of the PAN Card of the proprietor or the legal entity registered 
  1. Photograph and proof of identity of the person filing the application namely PAN card, Passport, Voter Identity card, Aadhar Card, Driving license, or any other Photo-identity card issued by the Central Government, State Government or Public Sector Undertaking. 
  1. Document to establish possession of the premises to be registered such as proof of ownership, lease or rent agreement, allotment letter from Government, No Objection Certificate from the legal owner. 
  1. Details of the main Bank Account. 
  1. Memorandum/Articles of Association/List of Directors. 
  1. Authorisation by the Board of Directors/Partners/Proprietor for the person filing the application. 
  1. Business transaction numbers obtained from other Government departments or agencies such as Customs Registration No. (BIN No), Import Export Code (IEC) number, State Sales Tax Number (VAT), Central Sales Tax Number, Company Index Number (CIN) which have been issued prior to the filing of the service tax registration application.


Inspection of the premises by the Officer: Not compulsory. In case the officer choses to verify the premises; he can do so, after taking the approval from the senior officers not below the rank of Additional /Joint Commissioner.


Revoking the registration: The registration certificate may be revoked by the officer  in situations such as the premises are found to be nonexistent or not in possession of the assessee, no documents are received within 15 days of the date of filing the registration application or the documents are found to be incomplete or incorrect in any respect. However, the officer has to give the assessee an opportunity to represent against the proposed revocation and taking into consideration the reply received, if any.


Thought for the day

To give real service one must add something which cannot be bought or measured with money, and that is sincerity and integrity.



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About CA Prasad Chartered Accountant

CA Prasad Chartered Accountant
CA Prasad is a practicing Chartered Accountant and partner in Bangalore -based CA Firm. For further information or query, please email it to [email protected]
  • Dobizindia

    Service Tax is a form of indirect tax imposed on specified services called “taxable services”. Service tax cannot be levied on any service which is not included in the list of taxable services. Applying for Service Tax can be done through online only. Dobiz India offer highly reliable services regarding those of Service Tax Registration, Service Tax Return, Service Tax Consultants, Taxation Services etc,. For more details, visit http://www.dobizindia.com/service-tax-registration/.


    I wanted to know whether the service
    tax office at bangalore is still under the old scheme of providing service
    tax registration to the assessees.I had filed ST 1 on 01.07.15 and thought
    that under the new scheme of providing registration i would be getting the ST
    2 CERTIFICATE within 2 days from the date of applying.So i patiently waited
    for the certificate checking my mail as well as Service tax ID day in and day
    out,but when i asked one of my friends he told me that i have to submit the
    requisite documents to the department as we were suppose to do hitherto.Then
    what is the point of issuing new notifications that under new method the
    department will make trust based registrations and all ST 2 will be issued
    within 2 days of uploadind details in ST 1,so my query to you is, is this old
    scheme of providing registration is only at BANGALORE jurisdiction or it is
    still followed all over india,please reply.