Procedure of Registration Under The Service Tax

According to Section 69 ,every person liable to make payment of service tax  or any

Other person notified by the central govt through a  notification is required to get the registration under the service tax act

On Line Registration

On line registration has been mandatory for all kind of assesses w .e.f. 30-09-2009
Vide commissioner of service tax Trade Notice no. 14/ST/2009 dated 17-09-2009
Under the software called   Automation of Central Excise And Service Tax (ACES)
regarding regisration  a user has to first register with ACES . This registration is not a
statutory registration as described in Act or Rules made therunder the Service Tax Act

(a)    New Assessee-
    1  The user first log on to
     2 Choose the service tax button appearing on the left side of the web page
       Click the button   New Users Click here to Register with ACES  in the log in                           
       Screen  That appears after clicking Service Tax Button
     3  Fills in and submit the form  Registration With ACES  by furnishing a self chosen
        User ID and e-mail ID .Once chosen It cannot be changed
     4  The system will check the availability the chosen User ID & Then generate the                                                            
         Password & Sent to e-mail mentioned in the form
5        The User then re-logn & move with statutory registration with Service Tax by                                                            
      Filling Form  ST -1 by clicking the Reg link & change the Password Immediately
          The system will generate the  registrarion  number after that request go to AC/DC
    6   After that Assessee may be required to submit certain documents for verification
         After due processing a message will be sent to assessee &  the signed copy or R C
        Can be sent by post or can be collect by assessee
Existing Assessee
The existing assessee are not required to get fresh registration  . they will have to only registrartion with ACES  in following way
1 ACES application will automatically send the mail to the e-mail ID already available in the existing data base . indicating A  TPIN number and password .this mail contain a link to the website
2 The assessee clicks on link and is taken to ACES Apllication
3 The assessee after providing the required information including the password as provided in e-mail , a new user ID & new password Submit the form.
This type of registration is provided in ACES to any individual,firm or company which require to transact with the department of central excise & service tax in non assessee capacity
1.merchant exporter   2. co-noticee  3.refund applicant  4.persons who has failed to get registration under the law against whom the department has started proceedings  5.person who are required to make any payment under the service tax & central excise rules
when such person seeks registration under the non assessee catogrey they have to follow the same steps as in case of new assessee provided they have to choose and fill in the non assessee form. In case the asseessee is taking registration for claiming refund or rebate it is mandatory to furnish his/her valid PAN
1        Copy of PAN Card
2        Residence addresses of proprietor / partners
3        Memorandum of association or partnership deed
4        Power of attorney/board resolution in respect of authorized signatory ,his name and address detail
5        Proof of address of premises for which single or centralized registration taken    A copy of telephone bill.electricity bill,rent agreement in name of prop & partnership firm or document issued by any central or state government
The assessee is required to submit the form ST-1  after providing basic information  such as  Name , Address, Constitution and PAN . The registration is to be allowed within 7 days of acknowledgement of registration application .however if the assessee does not get registration within such period of 7 days it is deemed to have been granted   
If there is any change in any information as provided in ST 1 at the time of obtaining registration or assessee intends to provide any additional information to the department . the assessee shall intimate the same in writing to the jurisdictional assistant commissioner or deputy commissioner of central excise as the case may be within a period of 30 days of such change    Rule 4(5A)
Every registered assessee ,who ceases to provide the taxable service for which he is registered shall surrender his registration certificate immediately to the superintendent of central excise   RULE  4(7)
In case of any difficulty in accessing or using the ACES Application assessee can take              the help of ACES Service Desk by sending e-mail to or calling up national toll free number 1800  425  4251

Compiled By
Ajay Bajaj Advocate
M +919872231738

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