Trade Notice No

TRADE NOTICE No.07/CE/SH/2016

Dated, Shillong the 31st March, 2016

Subject: Procedure and documents required in respect of Single/Centralized Registration under Rule 4 of Service Tax Rules, 1994.

Attention of members of Trade, Industry and all others concerned are hereby invited to the above subject.

The procedure and documents required to be filed along with the application for registration is given below:

A.FOR CENTRALIZED REGISTRATION

(i) A Service Provider opting for Centralized Registration for the first time for all their branches or converting from single registration(s) to Centralized Registration under Rule 4(2) (iii) of Service Tax Rules, 1994, shall fill the ST-1 Form online available at www.aces.gov.in. After filing the online application, the print-out of the ST-1 application along with the required documents as given in Annexure-I, shall be submitted to the office of the jurisdictional Divisional Deputy/Assistant Commissioner of Service Tax within 15 days from the date of filing the application online. Failure to do so would lead to rejection of the registration application.

(ii) Along with the application, the details of the branches to be included -in the Centralized Registration and other relevant information like details of Show Cause Notices pending adjudication, pending appeals, court cases, audit conducted etc, for each branch (which is an existing service tax registered assessee) should also be filed. This information is required to be given in Annexure-II. After grant of centralized registration, copy of said annexure shall be sent by the concerned Divisional Deputy/ Assistant Commissioner of Service Tax to the respective jurisdictional Service Tax Commissionerate of erstwhile branch offices, to transfer the relevant records to this office for taking further action and to update the records. Applicants are required to be careful in providing the complete and correct information. Failure to do so would lead to rejection/cancellation of the centralized application/registration.

(iii) A duly notarized affidavit of the Company Secretary/ MD /CEO or Partner or Proprietor, certifying that the assessee is keeping centralized accounting or billing at the premises/branches mentioned in column 6 of ST -I Form and that the addresses of the premises/branches are as per the list provided (Sl.No.3 to Annexure-I).

(iv) Further, the assessee seeking the centralized registration shall file an Undertaking on their letter head as per Annexure-III of the Trade Notice. The main purpose of the said undertaking is that after obtaining centralized registration, the assessee shall be bound to produce the required information to the Department for taking necessary action like issue of Show Cause Notice or conducting audit, etc.

(v) After the centralized registration is granted, the assessee shall surrender their single registration in respect of each branch and intimate the jurisdictional Divisional Deputy/Assistant Commissioner of Service Tax within a period of two months. They will also inform the amount of CENVAT credit lying in balance in each branch, on the date of obtaining the centralized registration within a period of 15 days of obtaining the centralized registration.

(vi) Till the date of communication of granting of centralized registration, the assessee should continue to make service tax payment to the existing jurisdictional office and follow procedure as per law for each of the premises/branches regularly.

(vii) In case of application for amendment in centralized registration certificate, the documents required to be filed have been given in Annexure-IV of this Trade Notice. As a measure of simplification, it is clarified that branches for which registration has already been obtained, no further documents regarding address proof would be called for, in case the address remains the same, as found available on Registration Certificate (ST-2 form).

B.FOR SINGLE REGISTRATION

(i) A Service Provider applying for Single Registration under Rule 4(1) of Service Tax Rules, 1994 shall fill the ST-1 Form available online at www.aces.gov.in. After filing the online application, the print-out of the ST-1 application along with the required documents as given in No. 1, 3A, 3B, 4, 5, 6, 7 and 9 of Annexure-I, shall be submitted to the Office of the jurisdictional Divisional Deputy/ Assistant Commissioner of Service Tax within 15 days from the date of filing application online. Failure to do so would lead to rejection of the registration application.

(ii ) The assessee seeking single registration shall file an Undertaking on their letter head as per Annexure-V of the Trade Notice. The main purpose of the said undertaking is that after obtaining Centralized registration, the assessee shall be bound to produce the required information to the Department for taking necessary action like issue of Show Cause Notice or conducting audit, etc.

2. In case of applications for surrender of ST-2, the documents and declaration required to be submitted are as detailed in Annexure VI.

3. It is also clarified that the time limit of seven days from date of receipt of application or intimation under Rule 4 (5A) of the Rules ibid, within which the registration is to be granted by the Superintendent of Central Excise or Service Tax, as referred to in Rule 4(5) shall be reckoned from the date the application for registration is complete in all respects. In cases, where the application for the registration is not complete, the concerned Range Superintendent will issue a Deficiency Memo to the person seeking ‘registration' within seven days of the receipt of the application for registration.

Authority: Trade Notice No.16/ST/2012 dated 18.06.2012 of Service Tax Commissionerate, New Delhi.

Download Annexure-I to VI, form of Declaration and Surrender of ST-2

Sd/-

(Gaigongdin Panmei)

Commissioner

C.No.IV(16)05/TECH/TN/SH/2014/20444-509 Date:31-MAR-2016

Copy forwarded for information and necessary action to:—

1. The Chief Commissioner, Central Excise, Customs & Service Tax, Shillong Zone, “CRESCENS’ Building, M.G. Road, Shillong- 793001.

2. The Commissioner, Central Excise & Service Tax, Dibrugarh.

3. The Commissioner of Customs (Prev), N.E.R., Shillong.

4. The Commissioner, Central Excise & Service Tax, Guwahati.

5. The Commissioner (Appeals), Central Excise & Service Tax, Guwahati.

6. The Commissioner (Audit), Central Excise & Service Tax, Guwahati.

7. The Deputy Commissioner (P & V), Central Excise & Service Tax, Shillong.

8. The Assistant Commissioner, (Audit/S.Tax), Central Excise & Service Tax, Shillong.

9. The Deputy/Assistant Commissioner, Central Excise & Service Tax, All Divisions under Shillong Commissionerate with a request to circulate the same to all Superintendent, Central Excise & Service Tax Range under their respective jurisdictions.

10. The Assistant Commissioner(Anti-Evasion), Central Excise & Service Tax, Shillong.

11. All Trade Association/Chamber of Commerce under Shillong Central Excise Commissionerate.

12. All R.A.C. Members under Shillong Central Excise Commissionerate.

13. P.A. to Commissioner, Central Excise & Service Tax, Shillong.

14. The Systems Officer, Computer Cell, Central Excise & Service Tax, Shillong, with a request to upload the Trade Notice immediately on the Commissionerate’s website.

15. Guard File.

Sd/-

(T.C. Roy)

Assistant Commissioner(Tech)