Answers to Queries on Service Tax Registration Status

To create an account, an applicant followed the steps given below:

• Visit the official ACES (Automation of Excise and Service Tax) website.
• Click on the option ‘Service Tax’.
• On the next page, various options appeared, one of which was the ‘New User’ option. Clicking on it directed the applicant to the relevant registration page.
• The applicant needed to fill the details required like the name of the unit, designation, phone number etc. to register on the website.
• Click on ‘Submit’ at the bottom of the form once all the details were filled.
• An account was created and the username and password of the account were sent through email within 24 hours of filling the details on the site.

Listed below are the steps that were followed to apply for Service Tax Registration

• Once the username and password were received, the password had to be changed after logging in the first time.
• The account created was a permanent account dealing with all the matters related to Service Tax.
• After logging in the applicant needed to click on the REG tab shown on the screen.
• Under the REG tab there were two options provided- Fill ST-1 and Change Password.
• The applicant selected the ‘Fill St-1’ option and entered all the details requested in the form like:
  • Name
  • Address
  • Details of Permanent Account Number
  • Constitution of applicant
  • Contact details of the proprietor
  • Category of registrant
• Providers of more than one service, or of one service from more than one location, needed to register all the services/locations in the same form which could be done by clicking on the Service Offered Option and selecting the Services.
• The applicant needed to provide the details of the Commissioner, Division, and Range with whom they were registering.
• The information on the above-given subject was provided on the official government website.
• After submitting all the details, an acknowledgment slip was issued.
• While registering online the applicant needed to print this acknowledgment slip, sign it and submit it as a hard copy to the Commissioner with whom they were registering.
• The Commissionerate address could also be acquired from the official website.
• Upon successful completion of the procedure, the Service Tax Number was issued.

Documents Required to Apply for Service Tax Registration

The documents required to obtain a service tax registration number were:

• A self-attested copy of the PAN card under your Company or a Legal entity.
• A photograph and your identity proof which can be any of the following: PAN Card, Passport, Voter ID Card, Aadhar Card, Driving License, any Photo-ID Card issued by Central or State Government or Public-Sector Undertaking.
• Address proof for the address mentioned by you in the form. Along with Proof of Ownership, Lease or rent agreement, Allotment letter from the Government, No objection certificate from the legal owner.
• Bank Account Details

Documents Required for Service Tax Registration for a Company

• Memorandum of Association.
• The article of Association.
• List of Directors.
• Authorization of the person filling the form is required by the Board of Directors, Partners, and Proprietors.
• Business Transaction Number that is provided by Government department and agencies before the filing of Service Tax (such as Custom Registration Number, Import Export Code number, Value Added Tax (VAT), Central Sales number and Company Index Number are also to be submitted).

Service Tax Registration Status

After the ST-1 form had been submitted, the Superintendent had two days to either grant the Service Tax Registration (ST-2) or reject the application and follow up the non-acceptance notification to the candidate. If neither of the two actions was performed within 2 days the application was automatically considered as accepted. When accepted, a Service Tax Number was issued which had to be quoted on all invoices.

The applicant could track the progress and status of the Service Tax Registration form online, by logging into their personal ACES account.

Understanding the Structure of Service Tax Number

A 15-digit Service Tax Number based on the assessee's PAN was issued. It followed the given pattern:

• The first 10 digits were the same as the PAN (Permanent Account Number) digits.
• Digits 11 and 12 were the Service Tax Codes referred to as SD or ST.
• Digits 13 to 15 determined the registration number starting from 001.

Assesse Verification Steps for Service Tax Registration

• Go to the official website of the Central Board of Excise and Customs.
• Enter the 15-digit Service Tax Number and perform the step of image verification.
• Details of both service tax assessees and central excise assessees could be detected by this method.
• The information received was as given below:
  • Address of Assessee.
  • Name of Assessee.
  • Name of Assessee.

Key Points about Service Tax Registration

• In a Service Tax Registration Form, it was essential for the applicant to provide his/her PAN number.
• Every applicant needed to provide his/her email address and phone number.
• It was not necessary for the applicant to rent a commercial property. One could file for Service Tax Registration by furnishing his or her home address as an office address.
• Service Tax Registration was usually approved in the name of the body running the business. For example, any company, partnership or proprietorship. A person had to apply for Service Tax Registration in his/her name if he/she did not have a registered entity. Service Tax Registration was granted in his/her name.
• Every Service Tax Registration holder, after the registration had been granted, was required to file Service Tax Returns on a half yearly basis, irrespective of whether the Service Tax had been paid or not.
• A person could claim Service Tax Exemption if the total value earned in the previous year was less than Rupees 9 Lakhs and was thus not required to apply for Service Tax Registration.
• If a service provider already held Service Tax Registration, Service Tax Exemption could still be claimed if the amount earned was less than Rupees 9 Lakhs. Though he/she was liable to file half yearly returns.
• In case the documents required for Service Tax Registration were not submitted within 15 days (or) if the documents were incomplete or incorrect, then Service Tax Registration was revoked.
• If no Service Tax was payable when the services were exported, there was no need to file for registration.
• One single registration needed to be filed even when a single entity provided more than one service.
• Registration did not mean that Service Tax had to be paid. Registration was required to determine the location of the Service provider and receiver.
• Even without registration Cenvat Credit was available to the entities.

Since 1 July 2017, service tax registration no longer exists: suppliers of services instead obtain a GSTIN through GST registration and file GST returns.