Service Tax \u2013 Centralized registration to be granted by DGST
TN No. 52\/2005 Madurai Dated:- 13-6-2005 Order-Instruction
Service Tax
Service Tax – Centralized registration to be granted by DGST
\n OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE :: MADURAI-2.
\nTRADE NOTICE NO. 52 \/ 2005- STU, DATED: 13-06-2005.
\nSERTVICE TAX NO. 12\/ 2005
\nSub: Service Tax – Centralized registration to be granted by DGST
\nThe 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.
\nIn order to ensure that a uniform practice is adopted to grant such permission the following guidelines are issued:
\n(1) A check list of information\/Documents to be submitted along with ST-1 application for th<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as per the check list, are complied with by the assessee seeking centralized registration; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n axable service\/services to be rendered. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Service Tax \u2013 Centralized registration to be granted by DGSTTN No. 52\/2005 Madurai Dated:- 13-6-2005 Order-InstructionService TaxService 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 … Continue reading “Service Tax \u2013 Centralized registration to be granted by DGST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-340","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=340"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/340\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(5) The 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;
\n(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;
\n(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;
\nThe Registration Number will be invariably issued in the following format:
\nST\/ CENT \/ COMMISSIONERATE \/ DIVISION \/ SERVICE CATEGORY (Abbreviated forms as used in SERMON Software to be adopted) \/ Sr.No.\/ year.
\n The main objective of adopting such<\/p>\n
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\n(9) Whether intimation of application for centralised registration is given to the jurisdictional Central Excise\/ Service Tax Commissionerate.
\n(10) Bank account numbers of the branches and the central office through which the receipts are deposited \/ transacted.
\n(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.
\n(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.
\n(13) List and description of records m<\/p>\n
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