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In most cases, it is the service provider who is responsible for paying service tax to the Government. However, in certain cases, even the recipient of the service may be responsible.
The Finance Act 1994 and the Service Tax Rules 1994 lay down the requirements as to the registration for service tax.
According to Section 69 of the Act and Rule 4 of the Rules, the following persons need to register:
- a person who has provided a ‘taxable service’, the value of which exceeds Rs. 9 lakhs, in the previous financial year
- ‘Input Service Distributors’ as per the amended Notification. No.26/2005-ST dated 07.06.2005
- A receiver of services (as specified in Section 68(2) read with Rule 2(d)
Service Tax Registration Requirements
Service Tax Registration in India requires various documents from various different class of entities depending on the constitution of the entity i.e. if its Proprietorship, Partnership or a company. Provided below is the list of documents required for various kinds of organisations.
Proprietorship
- Address Proof of Proprietor
- Address Proof of Proprietorship Concern
- If Own Premises
- Electricity Bill Copy / House Tax Receipt
- If Rented Premises
- Rent Agreement
- NOC from Landlord
- Proof of Ownership of Property of Landlord
- PAN Card of Propreitor
Partnership
- Copy of Partnership Deed
- PAN Card of Partnership
- PAN Card of Partners
- Address Proof of Partners
- If Own Premises
- Electricity Bill Copy / House Tax Receipt
- If Rented Premises
- Rent Agreement
- NOC from Landlord
- Proof of Ownership of Property of Landlord
Company
- Memorandum & Articles of Association
- Board Resolution
- PAN Card of Company
- PAN Card of Directors
- Address Proof of Directors
- If Own Premises
- Electricity Bill Copy / House Tax Receipt
- If Rented Premises
- Rent Agreement
- NOC from Landlord
- Proof of Ownership of Property of Landlord
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