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F.
No. 137/50/2005 -CX.4
Government
of India Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Dated:
November 3 , 2006
Subject:
Amendment in the Service Tax Rules, 1994 with regard to centralised
registration for Service Tax assessee -reg.
The
Service Tax Rules, 1994, have been amended vide notification No.
29/2006-ST, dated 2.11.2006 to simplify the procedure for grant
of centralised registration for service taxpayers who provides service
from multi-location has been simplified. Further, the scheme has
also been extended to such taxpayers, who though not providing taxable
service, are liable to pay service tax under in terms of section
68 (2) of the Finance Act, 1994. In addition certain technical amendments
to facilitate audit of service tax assessee has also been made.
The amendments made are as follows.
2.
(I) Centralised registration of assessee :
(A)
Category of person eligible for centralized registration : Hitherto,
only the person providing taxable service from more than one premises
and having centralized billing or accounting in respect of such
service could take centralized registration of premises from which
such centralized billing was done or where such centralized accounting
system was maintained. The Service Tax Rules have been amended to
extend the facility of centralized registration to any person liable
to pay service tax. Therefore, with this amendment, the service
receiver or any other person made liable to pay service tax, having
centralized accounting/billing for such service will be eligible
to take centralized registration.
(B) Manner of granting centralized registration: Hitherto, centralized
registrations were granted by the Commissioner or the Chief Commissioner
of Central Excise or DGST, as the case may be, depending on the
location of premises where centralized billing or accounting system
is maintained as well as from where the taxable service is provided.
The Service Tax Rules have been amended to simplify this procedure.
It has now been prescribe that henceforth, in all cases where tax
payer opts for Centralised registration, including those who have
applied for such registration but have not been granted such centralised
registration , the registration will be granted by the Commissioner
of Central Excise/ Service Tax having jurisdiction over the premises
for which centralized registration is sought (from where centralized
billing is done or centralized accounting system is maintained).
However, this amendment would not affect centralized registration
already issued before 2.11.2006.
(II)
It has been prescribed that on demand by audit parties deputed by
the Comptroller and Auditor General of India, the assessee will
make available the records as maintained by him with respect to
taxable services. Similar provision already exists in the Central
Excise Act.
3.
Accordingly, in view of these amendments, all application for centralised
registration pending with the Chief Commissioners or DGST, may please
be transferred to the Commissioners, having jurisdiction over the
premises for which centralised registration is sought. The Commissioner
of Central Excise granting centralised registration, shall within
a week of granting such centralized registration, send a copy of
Form ST-2 (Certificate of Registration) to all Commissioners in
whose jurisdiction the associated premises located, i.e.
(a) premises from where taxable services are provided; or
(b)
premises where taxable services are received; or
(c)
premises associated to a taxable service, in any manner, making
him liable to pay service tax.
(Gautam
Bhattachraya)
Commissioner (Service Tax)
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