CBEC's order regarding documents required for service tax registration

CBEC has issued an order under Rule 4(1A) of Service Tax Rules, 1994 stating certain documents whioch are rtequired to be produced along with the service tax registration. These documents are:

Copy of PAN
Proof of residence
Constitution of the applicant
Power of attorney in respect of authorised person(s)

Now the above documents will be mandatorily required to be submitted along with the application for registration under service tax. Rule 4(5A) of said service tax rules provides for period of 7 days within which the service tax registration has to be granted. In the order issued it now has been clarified that the said period of 7 days will start from the date of application of registration is complete in all respect.

The full order is being produced herebelow:

F. No. 137/120/2011 – Service Tax

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise & Customs)

New Delhi dated the 13th December 2011

ORDER NO. 2 /2011 – Service Tax

In exercise of the powers conferred by Rule 4(1A) of the Service Tax Rules 1994, Central Board of Excise and Customs hereby specifies the following documents that are required to be submitted by the person who has made an application for registration under Rule 4(1) of the Rules ibid:

(a) Copy of Permanent Account Number (PAN)

(b) Proof of Residence

(c)  Constitution of the Applicant.

(d) Power of Attorney in respect of authorised person (s).

2. It is further stated that the above documents must be submitted to the concerned authority within a period of 15 days from the date of filing of the application for registration. Failure to do so would lead to rejection of the registration application.

3. It is also clarified that the time limit of seven days from date of receipt of application or intimation under Rule 4(5A), 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.

(Deepankar Aron)
Director (Service Tax)
CBEC, New Delhi


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