Five things you need to know when applying for service tax registration

A person who provides a taxable service is required to mandatorily apply for service tax registration if the value of the services provided by him in a particular financial year exceeds a threshold (currently Rs 10 lakh per annum). The service tax rules allows online application for registration and payment of service tax known as ACES. ACES is also an online portal for central excise and service tax.

The first step

First one has to register for ACES by selecting the appropriate link from the ACES portal—www.aces.gov.in. On filling the required details, such as user name and contact, an ACES account is created. A password is sent to the applicant’s email id. This password has to be changed on the first login to the ACES website.

Form ST-1

The applicant now has to fill up Form ST-1 under the REG tab for service tax registration. The application form requires details such as name, address, PAN and details of the service provided by the applicant. Details with respect to commissionerate, division and range can be ascertained and filled up by the applicant by checking the following link: http://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do.

Process

On submission of details, an acknowledgement is generated. This slip alongwith Form ST-1 will have to be submitted at the commissionerate office selected at the time of registration. Supporting documents such as PAN copy can be submitted.

Certificate

A registration certificate is issued after a verification of the applicant’s details by the Range Superintendent. A registration certificate is then sent by email or physical form as per the choice of the applicant.

Points to note
> If value of services provided in a financial year by a service provider is less than the threshold, he has the option to register for service tax, though it is not compulsory.

> An applicant providing more than one service at different locations has to register only once.


The content on this page is courtesy Centre for Investment Education and Learning (CIEL). Contributions by Girija Gadre, Arti Bhargava and Labdhi Mehta.