INFORMATION ON SERVICE TAX

All Commissionerates of Central Excise, have a Service Tax Cell, headed by Assistant Commissioner/Deputy Commissioner. However, in certain Commissionerates, separate Service Tax Divisions have been constituted. The work is also delegated to Central Excise Divisions in many Commissionerates. A prospective assessee of Service Tax can approach the Assistant Comrnissioner/Deputy Commissioner in charge of Service Tax cell of the Jurisdictional Commissionerates or Central Excise Division for registration depending upon the arrangements made in the Commissionerate.

A prospective taxable service provider seeking registration should file an application in Form ST-l (in duplicate) before the jurisdictional Central Excise officer/Service Tax officer within thirty days from the date of notification of the taxable service. Department is required to issue the registration certificate within 7 days of the receipt of application. In case of failure to issue registration certificate within 7 days, the registration applied for is deemed to have been granted and the assessee can carry on with his activities.

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