Service  means any activity carried out by a person for another for consideration and includes a declared service but shall not include:

1»   any activity which constitutes merely:

•  a transfer of title in goods or immovable property, by way of sale, gift, or in any other manner; or

•  such transfer, delivery or supply of any goods which is deemed to be sale; or

•  a transaction in money or actionable claim;

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

3»  fees taken in any court or tribunal established under any law for the time being in force.

Further, as per section 66B of the Finance Act, Service tax is an indirect tax imposed on the value of services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed.

WHO SHALL REGISTER

»   Person liable to pay Service tax as provider of taxable service

»   Service provider, where value of taxable services exceeds Rs. 9 lakhs

»   Person liable for paying Service tax as service recipient in respect of certain services

»   Input Service Distributor

WHEN TO REGISTER

»   Within 30 days of commencement of business

»   For small service providers, within 30 days of crossing Rs. 9 lakhs threshold

»   If providing services, not specifically covered under negative list

»   Within 30 days from date where a service, previously exempt, becomes taxable

Identity Proof:

»  PAN card

»  Aadhaar Card

»  Bank passbook (Front page)

Residence/ Business Address Proof:

»  Sale deed/House tax receipt (if own premises)

»  Rent deed/Lease deed (in case of rented premises)

»  NOC from  either the owner of property or the person in whose name the rent or lease agreement has been made along with evidence of ownership/tenancy

Requirements applicable only in case of  centralized registration

»  Information of branches for which centralised registration has already been taken

»  Notarized affidavit certifying keeping of centralised accounting (Format provided by us)

DOCUMENTS REQUIRED FOR REGISTRATION

Constitution Proof (not for proprietorship concerns):

»  Partnership Deed (for partnership firms)

»  MOA/AOA (for companies)

»  Document through which HUF created (for HUF)

»  General power of attorney (if business is in name of minor or in case of incapacitated person)

»  Bylaws (for societies, trust or club)

»  Certificate issued by Head of department or office (for State or Central Government department)

For submission with department:

»  Self attested scanned copies of all documents provided for registration

»  Photograph of authorized person(s)

»  Board resolution (if assessee is company) or Power of attorney in respect of authorized person

Other requirement for filling the form

»  List of directors

»  Details of other registrations under any other law



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BASIC

starting from Rs. 5000

(price varies from State to State)

Registration under Service tax









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PLUS

starting from Rs. 6500

(price varies from State to State)

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PREMIUM

starting from Rs. 12500

(price varies from State to State)

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