Service Tax – TN No. 52/2005 Madurai – Dated:- 13-6-2005 – Service Tax – Centralized registration to be granted by DGST OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE :: MADURAI-2. TRADE NOTICE NO. 52 / 2005- STU, DATED: 13-06-2005. SERTVICE TAX NO. 12/ 2005 Sub: Service Tax – Centralized registration to be granted by DGST The contents of Directorate General of Service Tax s F.No. V/DGST/(21)/CR/1/2005 Mumbai, dated 9.06.2005 is communicated herewith for information, guidance and necessary action, to follow uniform practice ,for granting Centralized Registration in terms of Rule 4(3)(b) of Service Tax Rules, 1994 (communicated vide this office Trade Notice NO. 47/2005 – STU dated 26.05.2005. In order to ensure that a uniform practice is adopted to grant such permission the following guidelines are issued: (1) A check list of information/Documents to be submitted along with ST-1 application for the assessees seeking centralized registration has been formulated .(copy enclosed – Annexure
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Commissioner, under intimation to the Zonal Chief Commissioner, will forward such verifications report to the office of Directorate General of Service Tax for grant of centralized registration; (6) The DGST on receipt of such verification report, will examine and grant permission for centralized registration. The same would be intimated to the jurisdictional Commissioners as well as the Zonal Chief Commissioners; (7) The Commissioner would then issue the Centralized Registration and intimate the same to the concerned persons (applicants) as well as Directorate General of Service Tax and Zonal Chief Commissioner in format already prescribed; The Registration Number will be invariably issued in the following format: ST/ CENT / COMMISSIONERATE / DIVISION / SERVICE CATEGORY (Abbreviated forms as used in SERMON Software to be adopted) / Sr.No./ year. The main objective of adopting such a uniform Registration Number is to easily identify the location of centrally registered assessees; This
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ctional Central Excise/ Service Tax Commissionerate. (10) Bank account numbers of the branches and the central office through which the receipts are deposited / transacted. (11) List of branches, offices or premises of the assessee along with postal addresses, e-mail addresses and telephone Nos. and the name of the persons in-charge at each premises. (12) Brief note on accounting system adopted by the assessee clearly indicating method of accounting at Central Office in respect of services rendered by branch offices and method of detecting errors in the data sent by the branches so as to ensure that no transaction remained unaccounted. An Undertaking to be given by the assessee to make available the required information, records and data within 10 days, to the Audit team at the time of audit of Service Tax records. (13) List and description of records maintained at the branches and the premises where such centralized registration is required (separate list should be attached) (14) List
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