Every person
(includes Any individual, HUF, proprietary firm or partnership firm,
company, institution, trust registration, society registration) who has provided a taxable service
on receipt of service fees of value exceeding Rs. 9 lakhs in the
preceding financial year, is required to register with the Central
Excise or Service Tax office having jurisdiction over the premises or
office of such person.
Any individual, HUF, proprietary firm or
partnership firm, company, institution, trust, society who provides the
taxable service on receipt of service fees is responsible for paying
the Service Tax to the Government.
When a person started a business of
providing a taxable service, he is required to register himself within
30 days of such commencement of business.
The Service Tax Code/Registration number
is generated based on the PAN issued by the Income Tax Department to
Person who want for registration under service tax. The PAN based
Service Tax Code/Registration number is a must for payment of service
tax using the G.A.R. 7 Form.
Registration is necessary to deposit
service tax, file returns and undertake various processes ordained by
law relating to service tax. Failure to obtain registration would
attract penalty.
The GST Registration (ST-2) should be surrendered immediately to the Superintendent of
Central Excise in case of cessation of business of providing taxable
service.
You can Call Ezzus India Private Limited on 9650082009