Need Help From One of Our Experts ?

Service Tax Changes or Updation

Our Packages for Service Tax Changes or Updation

 
 
Basic package

Update Details in Service Tax

Rs 5000/-

Process involved in Service Tax Changes or Updation

 
 
  • Complete Documentation

    along with the complete documentation,assesee has to amend ST1

  • required documents

    Copy of PAN Card of the assessee.Proof of address of the premises to be registered.aname of the Partnership deed (In case of Partnership Firm) Copy of Memorendum of Association. (In case of Private Limited and Limited company only)

  • amend ST1

    amend ST 1 and long with the attested required documents have to be submitted before the jurisdictional officer

  • New Registeration Order

    The department issues the Registration order in form of ST-2, within 2 Days of Application.

Changes in Service Tax Registration

Every Assessee, shall intimate following changes to the department within 30 days.

1. Change in Address
2. Change in Partners / Directors
3. Change in Services

Changes should be informed to the department by filing ST-1 again and the Departments issued Revised ST-2 certificate based on the application.

 

DOCUMENTS REQUIRED FOR CHANGES IN SERVICE TAX REGISTRATION-PROPRIETOR

1. PAN card of Applicant

2. Address Proof of Applicant (Voter ID, Passport, Driving License, Aadhar)

3. Bank Account authentication Details (Cancelled Cheque)

4. Registered Office Address Proof

                   • If Rented: Rent Agreement

                   • If Owned: Ownership proof

5. Utility Bill like electricity bill, property documents supporting the Registered address proof

     If Electricity bill is not in your name - you can attach No Objection Certificate
     Download NOC (Sample Copy)

6. Rubber Stamp

 

 DOCUMENT REQUIRED FOR CHANGES IN SERVICE TAX REGISTRATION OF COMPANY /  PARTNERSHIP FIRM / LLP

1. Pan of Company / Firm.

2. MOA/AOA of Company / Partnership Deed of Firm.

3. Board Resolution Authorizing Director to apply for Service tax registration.

4. PAN of all directors / Partners.

5. Address Proof of all directors / Partners (Voter ID, Passport, Driving License, Aadhar)

6. Bank Account authentication Details (Cancelled Cheque)

7. Registered Office Address Proof

                   • If Rented: Rent Agreement

                   • If Owned: Ownership proof

8. Utility Bill like electricity bill, property documents supporting the Registered address proof

     If Electricity bill is not in your name - you can attach No Objection Certificate
     Download NOC (Sample Copy)

9. Rubber Stamp of Firm / Company.

 

PROCEDURE FOR CHANGE IN SERVICE TAX REGISTRATION

1.     Login to the ACES id generated at the time of Registration. 

2.     File ST-1 application with the department incorporating the relevant changes

3.     The duly attested hardcopy of documents along with ST-1 is submitted to the department within 15 days.

4.     The department issues the Registration order in form of ST-2, within 2 Days of Application.

Frequently Asked Questions (FAQ's)

Can email id be changed?

yes, The email id for communication and password can be changed at any time.

Can an Assessee amend the Registration details?

Yes, Existing assessees can amend the details whenever required by filling in the details in the application again. New assessees can also amend the registration details after approval of Physical Verification report by the AC/DC. In certain cases (like change in constitution of business), the details changed may warrant a fresh physical verification or the issue of a new Registration Certificate.

What is the process to surrender the Registration?

You can submit online request for surrendering your Registration Certificate in ACES though: REG-> Surrender RC (In case of CE) REG->Surrender (In case of ST) Once the surrender request is submitted by the Assessee, approval process passes through the Superintendent and then AC/DC.

What does the word ?person? appearing in the definition of taxable service mean?-

The word "Person" shall include any company or association or body of individuals, whether incorporated or not. Thus, this expression includes any individual, HUF, proprietary firm or partnership firm, company, trust, institution, society etc.

By mistake wrong Jurisdictions in the A1 form was selected, thus the application has reached to jurisdiction which it does not belong to. Now what to do?

There is no need to file A1 form again. There is a provision in ACES where Assistant Commissioner (AC) or Deputy Commissioner (DC) will re-assign your application to correct jurisdiction. You can contact the jurisdictional officer if required

Feature's of Service Tax Changes or Updation

Taxable services:

Service tax is leviable only on the taxable services. Taxable services mean the services taxable under section 65(105) of the Finance Act, 1994.

Value

For the levy of the service tax, the value shall be computed in accordance with section 67 read with Service Tax (Determination of Value) Rules, 2006.

Procedures

Provisions have been made for registration, assessment including self assessment, rectifications, revisions, appeals and penalties on the service provider.

Import/Export of services

While import of services is chargeable to tax u/s 66A, the export of services has been made exempt from tax. Import/export provisions are discussed separately.

Performance of statutory activities/duties, not ’service’:

An activity performed by a sovereign /public authority under provisions of law does not constitute provision of taxable service to a person and, therefore, no service tax is leviable on such entities.

CENVAT credit:

The credit of service tax and excise duty across goods and services is allowable in accordance with the CENVAT Credit Rules, 2004.

Company Formation in Just 48 hours

Call US

Our Package