Every person liable to pay the service tax shall within 30 days from the date on which a service becomes taxable, or from the date of commencement of business for providing taxable service, apply for registration with the concerned Superintendent of Service Tax in form ST - 1. [ Please Refer : Section 69(1) ]

Keep in mind that in case of new business venture such limit of 30 days is from the date of commencement of BUSINESS and not from date when such provider starts providing taxable service.

Illustration : If service provider commences business from 15^th of July but, starts providing service from 1^st of August, in such a case time limit of 30 days will be calculated from 15^th of July and not from 1^st August. Thus application of registration should be filed before 15^th August.

"Person liable for paying service tax"

Generally, service providers are liable to pay the service tax but, apart from that some specified persons are also liable to pay service tax even if they are not providing service. Such specific persons who are required to pay tax :  [ Please Refer : Rule 2(1)(d) of the Service Tax Rules 1994. ] 

1)    In relation to Telecommunication Service

(a) The Director General of Posts and Telegraphs, referred to in clause (6) of Section 3 of the Indian Telegraph Act, 1885(13 of 1885)

(b) The Chairman-cum-Managing Director, Mahanagar Telephone Nigam Ltd, Delhi, a company registered under the Companies Act,1956 (1 of 1956)

(c) Any other person who has been granted a licence by the Central Government under the first proviso to sub-Section (1) of Section 4 of the Indian Telegraph Act, 1885(13 of 1885);

2)    In relation to General Insurance business, the insurer or re-insurer, providing such service

3)    In relation to Insurance Auxiliary Service by an insurance agent, any person carrying on the general insurance business or the life insurance business in India

4)    In relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under Section 66A of the Act, the recipient of such service (Import of Service)

5)    In relation to taxable service provided by a Goods Transport Agency, where the consignor or consignee of goods is,-  

(a) Any factory registered under or governed by the Factories Act, 1948  

(b) Any company formed or registered under the Companies Act, 1956

(c) Any corporation established by or under any law

(d) Any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India

(e) Any co-operative society established by or under any law

(f)  Any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder or

(g) Any body corporate established, or a partnership firm registered, by or under any law,

Any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage;

6)    In relation to business auxiliary service of distribution of Mutual Fund by a mutual fund distributor or an agent, as the case be, the mutual fund or Asset Management Company receiving such service.

7)    In relation to Sponsorship Service provided to any body corporate or firm located in India, the body corporate or, as the case may be the firm who receives such sponsorship service.

The Central Government in Official Gazette may specify such other person or class of persons, even though not liable to pay service tax, but required to apply for registration. [ Please Refer : Service Tax Notification No. 27/2005 dated 07-06-2005 ]

Persons Required to Apply for Registration :

(1) The input service distributor shall make an application to Jurisdictional Superintendent within 30 days from 16-06-2005 or commencement of business whichever is earlier in form ST – 1.

(2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds Rs. 9 Lakhs shall make an application to the jurisdictional Superintendent of Central Excise in form ST – 1 for registration within a period of 30 days of exceedingthe aggregate value of taxable service of Rs. 9 Lakhs. [ Please Refer : Service Tax Notification no. 10/2008 dated 01-03-2008 ]

Rule 4(1) of Service Tax Rules 1994. has prescribed form no. ST – 1 for application of registration. It is to be submitted in duplicate to the jurisdictional Superintendent of Central Excise.

Documents to be Attached : The applicant shall be required to produce

(i)         Copy of PAN,

(ii)        Proof of residence

(iii)       Constitution of applicant other than individuals at the time of filing an application for registration.

(iv)       Power of Attorney would be required in respect of authorized person(s).

When an assessee is providing more than one taxable services he may make single application. However, he has to mention all the services being provided by him in the application for registration.Such assessee will be granted single registration. [ Please Refer : Rule 4 (4),  Service Tax Rules, 1994. ]

When a person, liable for paying service tax is providing or receiving taxable services from more than one premises or offices, making such person liable for paying service tax, and has centralised billing system or centralised accounting system in respect of such service, and such centralised billing or centralised accounting systems are located in one or more premises, he may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located. [ Please Refer : Rule 4(2), Service Tax Rules, 1994. ]

Registration in above mentioned scenario i.e. Rule 4(2) of Service Tax Rules, 1994. shall be granted by Commissioner of Central Excise in whose jurisdiction such premises or offices located which has centralised billing or accounting system. However this provision shall not have any effect on registration granted before 2^nd November 2006. [ Please Refer : Rule 4(3), Service Tax Rules, 1994. ]  

When a person liable for paying service tax is providing or receiving one or more than one taxable services from different premises, but he is not having centralised billing or centralised accounting system he shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise. [ Please Refer : Rule 4(3A), Service Tax Rules, 1994. ]

The Superintendent of Central Excise after verification of application of registration shall grant a Certificate of Registration in form no. ST-2 within 7 days from the date of receipt of application.If the registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted. [ Please Refer : Rule 4(5) of Service Tax Rules, 1994. ]

Registration No. is also known as ‘Service Tax Code’ it is 15 digit PAN (Permanent Account Number provided by Income Tax Department) based unique no., its first 10 digits are PAN next 2 digits are ST and last 3 digits are serially numbered which shows no. of registration taken by the assessee.  Another number which is termed as ‘Premises Code’ is also given. This number indicates the code of the jurisdictional Commissionerate, division, range and Sl. No. within the range. This number is issued for easy identification of location of registration of the service taxpayer.    [ Please Refer : Service Tax Circular No. 97/8/2007 dated 23-08-2007 ]

Changes in Certificate of Registration :

It is obligatory on the part of the assessee to intimate in writing any changes in the information submitted at the time of applying for registration within 30 days of such change. [ Please Refer : Rule 4(5A), Service Tax Rules, 1994. ]