NOTIFICATION
ON SERVICE TAX
Circular
No.72/2/2004-ST
2nd
January, 2004
F.No.137/9/2003(Pt.)-CX4
Government
of India
Ministry of Finance
Department
of Revenue
Central Board of Excise and Customs
Subject
: Facility for single registration and filing single return
for Assessees providing more than one services.
During
the Open Houses and Seminars conducted all over India,
lot of queries have been raised as to whether only single
registrations is required for a service provider providing
more than one taxable service and also whether a single
return is acceptable in respect of more than one taxable
service being provided by the service tax provider.
Apprehensions have also been raised that whenever
the service tax assessees approach the jurisdictional
Superintendent of Central Excise and other Central Excise
officers, they are being asked all kinds of questions
before their application is accepted for registration.
[Emphasis added-Ed.] These issues have been
agitating the minds of service providers and, therefore,
this is being clarified in respect of all the taxable
services that only a single registration for all the taxable
services provided by the service provider and also a single
return where an assessee provides more than one taxable
service is sufficient. Similarly, the declaration
submitted at the time of registration in the application
for registration (ST-1) shall be accepted by the jurisdictional
Superintendent of Central Excise and the registration
must be given immediately but within seven days in any
case. [Emphasis added-Ed.]
The
following points are, therefore, further clarified:-
1.
Whether a service provider providing more than one taxable
service is required to take one registration or separate
registration?
Clarification:
Attention is invited to Rule 4(4) of the Service Tax Rules,
which provides "where an assessee is providing more
than one taxable service, he may make a single application,
mentioning therein all the taxable services provided by
him, to the concerned Superintendent of Central Excise".
Thus in terms of this rule such service provider would
be required to take a single registration. However while
making such application for registration he should indicate
all the taxable services being provided by him Certificate
of Registration in Form of ST-2 should also indicate
the details of all the taxable services provided by the
service provider.
2.
Whether a single return is sufficient when an assessee
provides more than one Service or separate return is to
be filed for each taxable service?
Clarification:
Attention is invited to Q.4.7 of the `Frequently asked
questions on Service Tax' issued by CBEC in October 2003,
wherein it has been clarified " a single return would
suffice. However the details in each of the columns of
the Forms ST-3 has to be furnished separately for each
of the taxable service rendered by the assessees".
3.
What action should be taken by the concerned officer receiving
the application for registration?
Clarification:
The application received for registration in Form ST-1
will have to be processed as per the Rule 4(5) of the
Service Tax Rules. This Rule provides that "The Superintendent
of Central Excise shall after due verification of the
application form, grant a certificate of registration
in Form ST-2 within seven days from the date of receipt
of the application. If the registration certificate is
not granted within the said period, the registration applied
for shall be deemed to have been granted"
However
while granting registration the rule do not permit the
jurisdictional officer to question about the correctness
of the declaration made by the service provider.
The
jurisdictional Superintendent of Central Excise shall,
therefore, accept the declaration given by the new assessee
in the application for registration for service tax.
4.
The field formations may suitably be informed.
5.
Trade Notice may be issued for the information
of the trade.
6.
The receipt of this Circular may kindly be acknowledged.
7. Hindi version will follow.
