SERVICE TAX RULES, 1994

Transcription

1 SERVICE TAX RULES, 1994 (Please tick appropriate box below) 7 FORM ST-1 Application form for registration under section 69 of the Finance Act, 1994 (32 of 1994) New Registration Amendments to information declared by the existing Registrant. Registration Number in case of existing Registrant seeking Amendment (a) Name of applicant (b) Address of the applicant 2. Details of Permanent Account Number (PAN) of the applicant (a) Whether PAN has been issued by the Income Tax Department Yes No (b) If Yes, the PAN (c) Name of the applicant (as appearing in PAN) 3. (a) Constitution of applicant (Tick as applicable) (i) Proprietorship (ii) Partnership (iii) Registered Public Limited Company (iv) Registered Private Limited Company (v) Registered Trust (vi) Society/Cooperative Society (vii) Others 7. Substituted by the Service Tax (Sixth Amendment) Rules, 2005, w.e.f Earlier, it was amended by the Service Tax (Amendment) Rules, 2001, w.e.f

2 (b) Name, Address and Phone Number of Proprietor/Partner/Director (i) Name (ii) Address (iii) Phone Number 4. Category of Registrant (Please tick appropriate box) (a) Person liable to pay service tax (i) Service provider (ii) Service recipient (b) Other person/class of persons (i) Input service distributor (ii) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds 8 [nine] lakh rupees 5. (a) Nature of Registration (Tick as applicable) (i) Registration of a single premise (ii) Centralised Registration for more than one premises (b) Address of premises for which Registration is sought (i) Name of Premises/Building (ii) Flat/Door/Block No. (iii) Road/Street/Lane (iv) Village/Area/Lane (v) Block/Taluk/Sub-Division/Town (vi) Post office (vii) City/District (viii) State/Union Territory (ix) PIN 8. Substituted for seven by Notification No. 11/2008-ST, dated , w.e.f Earlier the quoted word was substituted for three by Notification No. 7/2007-ST, dated , w.e.f

3 (x) Telephone Nos. (xi) Fax No. (xii) Address (c) In case of application for Centralised Registration, furnish address of all the premises from where taxable services are provided or intended to be provided [Format as per 5(b) above] (d) In case of application for Input Service Distributor, furnish address of all the premises to which credit of input services is distributed or intended to be distributed [Format as per 5(b) above] 6. Address of the premises or office paying service tax under centralised billing or centralised accounting under sub-rules (2) and (3A) of rule 4 of the Service Tax Rules, Address 7. Description of taxable services provided or to be provided by applicant 9 [ Sl. No. Description of taxable service (Choose from ANNEXURE) (1) (2) 8. Name, Designation and Address of the Authorized Signatory/Signatories: ] DECLARATION I,...hereby declare that the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the Registrant. (a) For new registration: I would like to receive the Registration Certificate by mail/by hand/ (b) For amendments to information pertaining to existing Registrant:... Date from which amendments are made:... ( 9a [Self certified photocopy of] Registration Certificate is required to be enclosed) Date:... Place:... (Signature of the applicant/authorized person with stamp) 9. Substituted by the Service Tax (Fifth Amendment) Rules, 2012, w.e.f a. Substituted for Original existing by the Service Tax (Amendment) Rules, 2007, w.e.f

4 ACKNOWLEDGEMENT (To be given in the event Registration Certificate is not issued at the time of receipt of application for Registration) I hereby acknowledge the receipt of your Application Form (a) For new Registration (As desired, the New Registration Certificate will be sent by /mail/handed over to you in person on...) (b) For amendments to information in existing Registration 9b [ANNEXURE DESCRIPTIONS OF TAXABLE SERVICES AND ACCOUNTING CODES FOR PAYMENT OF SERVICE TAX Sl. Finance Descriptions of Taxable Services Accounting Codes 1 (a) Stock broker service * (b) Telegraph authority telephone connection [(b) was omitted w.e.f and clubbed under (zzzx)] * (c) Telegraph authority pager [(c) was omitted w.e.f and clubbed under (zzzx)] 2 (d) General insurance service (e) Advertising agency services (f) Courier agency service (g) Consulting engineer services (h) Custom House Agent service (i) Steamer agent services (j) Clearing and forwarding agent services (k) Manpower recruitment/supply agency service * (ka) Goods Transport Operator [This descrip tion is not to be used since omitted and clubbed under (zzp) Transport of goods by road - goods transport agency service - (zzp)] 10 (l) Air travel agent services b. Inserted by the Service Tax (Fifth Amendment) Rules, 2012, w.e.f

5 11 (m) Mandap keeper service (n) Tour operator services (o) Rent-a-cab scheme operator services (p) Architect services (q) Interior decoration/designer services (r) Management or business consultant service 17 (s) Chartered accountant services (t) Cost accountant service (u) Company secretary service (v) Real estate agent service (w) Security/detective agency service (x) Credit rating agency service (y) Market research agency service (z) Underwriter service * (za) Mechanised slaughter house service [omitted vide Finance Act, 2001] 25 (za) Scientific & technical consultancy services (zb) Photography service (zc) Convention service * (zd) Telegraph authority - leased circuit [omitted w.e.f and clubbed under (zzzx)] * (ze) Telegraph authority - telegraph service [omitted w.e.f and clubbed under (zzzx)] * (zf) Telegraph authority - telex service [omitted w.e.f and clubbed under (zzzx)] * (zg) Telegraph authority - facsimile service [omitted w.e.f and clubbed under (zzzx)] 28 (zh) Online information and database access service and/or retrieval service through computer network

6 29 (zi) Video production agency/video tape production service 30 (zj) Sound recording studio or agency services (zk) Broadcasting service (zl) Insurance auxiliary service in relation to general insurance 33 (zm) Banking and other Financial services (zn) Port service (major ports) (zo) Service for repair, reconditioning, restora tion, or decoration or any other similar services, of any motor vehicle [(zzj) omitted w.e.f ] * (zp) Body corporate other than banks in rela tion to banking and other financial services [omitted w.e.f and clubbed under (zm)] 36 (zq) Beauty parlours/beauty treatment (zr) Cargo handling service (zs) Cable operators (zt) Dry cleaning service (zu) Event management (zv) Fashion design (zw) Health club and fitness centre service (zx) Life insurance service (zy) Insurance auxiliary service concerning life insurance business 45 (zz) Rail travel agent s service (zza) Storage and warehousing services (zzb) Business auxiliary service (zzc) Commercial training or coaching (zzd) Erection, commissioning and installation (zze) Franchise service (zzf) Internet cafe (zzg) Maintenance or repair service

7 53 (zzh) Technical testing and analysis service (zzi) Technical inspection and certification agency service * (zzj) Authorised service station [omitted w.e.f and clubbed under (zo)] 55 (zzk) Foreign exchange broker service (zzl) Other port (minor port) service (zzm) Airport services by airport authority (zzn) Transport of goods by air (zzo) Business exhibition service (zzp) Transport of goods by road/goods trans port agency service 61 (zzq) Construction services other than residen tial complex, including commercial/industrial buildings or civil structures 62 (zzr) Services by holder of intellectual property right providing intellectual property services other than copyright 63 (zzs) Opinion poll agency service (zzt) Outdoor catering (zzu) Services by a programme producer (zzv) Survey and exploration of mineral (zzw) Pandal or shamiana service (zzx) Travel agent for booking of passage (other than air/rail travel agents) 69 (zzy) Services provided by recognised/registered associations in relation to forward contracts 70 (zzz) Transport of goods through pipeline or other conduit 71 (zzza) Site formation and clearance, excavation, earth moving and demolition services 72 (zzzb) Dredging of rivers, ports harbours, back waters, estuaries, etc. 73 (zzzc) Survey and map making service (zzzd) Cleaning services

8 75 (zzze) Club or association service (zzzf) Packaging service (zzzg) Mailing list compilation and mailing service (zzzh) Construction of residential complex service (zzzi) Service provided by a registrar to an issue (zzzj) Service provided by a share transfer agent (zzzk) Automated Teller Machine operations, maintenance or management service 82 (zzzl) Service provided by a recovery agent (zzzm) Selling of space or time slots for advertise ments 84 (zzzn) Sponsorship service provided to body-cor porate or firm including sports sponsorships 85 (zzzo) Transport of passengers embarking on domestic/international journey by air 86 (zzzp) Transport of goods by rail including trans port of goods in containers by rail (for the present, transport of passengers by rail in air-conditioned class/first class also may be paid under this description/accounting code) 87 (zzzq) Business support service (zzzr) Auction service (zzzs) Public relation management service (zzzt) Ship management service (zzzu) Internet telecommunication services (includes internet telephony Service which became taxable from ) 92 (zzzv) Transport of persons by cruise ship (zzzw) Credit card, debit card, charge card or other payment card related services 94 (zzzx) Services of telegraph authority in relation to telecommunication service 95 (zzzy) Mining of mineral, oil or gas service (zzzz) Renting of immovable property services

9 97 (zzzza) Works contract service (zzzzb) Development and supply of content for use in telecom services, advertising agency, etc. 99 (zzzzc) Asset management including portfolio management and fund management 100 (zzzzd) Design service other than interior decora tion and fashion designing 101 (zzzze) Information technology software service (zzzzf) Services provided by an insurer of life insurance under Unit Linked Insurance Plan (ULIP) 103 (zzzzg) Services provided by a recognized stock exchange in relation to transaction in securities 104 (zzzzh) Services provided by recognised/registered associations in relation to clearance or settlement of transactions in goods or forward contracts 105 (zzzzi) Services provided by a processing and clearing house in relation to securities, goods and forward contracts 106 (zzzzj) Services provided by any person in relation to supply of tangible goods 107 (zzzzk) Cosmetic and plastic surgery service (zzzzl) Transport of goods by coastal shipping (services by way of transportation of goods by inland waterways is placed in the negative list) 109 (zzzzm) Legal consultancy service (zzzzn) Promotion, marketing, organizing or assisting in organizing games of chance including lottery, etc. 111 (zzzzo) Health services by a clinical establishment, health check-up/diagnosis, etc. 112 (zzzzp) Maintenance of medical records (zzzzq) Service of promotion or marketing of brand of goods/services/events 114 (zzzzr) Service of permitting commercial use or exploitation of events

10 115 (zzzzs) Electricity exchange service (zzzzt) Copyright service - transfer temporarily/ permit use or enjoyment 117 (zzzzu) Special services provided by builders (zzzzv) Restaurant service (zzzzw) Service of providing accommodation in hotels, inn, guest house, club or campsite whatever name called. 120 Other taxable services [services other than the 119 listed above] 10 [***] Signature of the Officer of Central Excise Date:... (with Name and Official Seal) 10. Words and brackets (I hereby acknowledge receipt of original existing Registration Certificate) omitted by the Service Tax (Amendment) Rules, 2007, w.e.f