- any activity
- carried out by a person for another
- for consideration, and
- includes a declared service (Section 66E).
- any activity that constitutes only a transfer in title of
- goods or
- immovable property by way of sale, gift or in any other manner
- a transfer, delivery or supply of goods which is deemed to be a sale of goods within the meaning of clause (29A) of article 366 of the Constitution
- a transaction only in money or actionable claim
- a service provided by an employee to an employer in the course of the employment.
- fees payable to a court or a tribunal set up under a law for the time being in force
- provided or agreed to be provided by person to another,
- in the taxable territory, and
- such service should not be specified in the negative list (Negative List specified in Section 66D).
However, where a person commences the business of providing a taxable service after such service has been levied, he shall make an application for registration within a period of thirty days from the date of such commencement
- Form for Registration:
The assessee is required to apply for registration in Form ST-1.
Application for registration is required to be submitted online through www.aces.gov.in website.
While submitting the application applicant should indicate all the taxable services provided by him.
- Documents required to be attached (Self Attested):
Alongwith other required documents, CBEC vide its order no. 2 dated 13-12-2011, has prescribed certain documents to be submitted with the application with certain conditions.
– Copy of Permanent Account Number (PAN) of Business (Firm / Company, etc)
– Copy of Proof of Constitution of the Applicant
– Copy of Proof of Business Address
– Copy of PAN of Owners / Authorised Persons
– Copy of Proof of Residence of Owners / Authorised Persons
– Bank Detail
– Power of Attorney in respect of authorised person (s).
The above documents must be submitted to the concerned authority within a period of 15 days from the date of E-filing of the application for registration. Failure to do so would lead to rejection of the registration application.
- Centralised Registration:
Where a person is having more than one premises or offices engaged in relation to providing or receiving of taxable services, may, at his option, register such premises or offices from where centralised billing or centralised accounting systems are located.
And if no centralized billing systems or centralized accounting systems is there, separate applications for registration in respect of each of such premises shall be made.