Service Tax Registration Process

Whats the online Service Tax Registration procedure/process and whats the Document required and eligibility requirement for service tax registration ?

Post 2012 Budget which introduced the concept of negative list, lots of service provider has came under the ambit of service tax and had queries related to service tax registration. So every person liable for paying the service tax shall make an online application for service tax registration to the concerned service tax officer (Superintendent of Central Excise) in Form ST-1 for registration within a period of thirty days from the date on which the service tax under section 66 of the Finance Act, 1994(32 of 1994) is levied: Read What’s the Current Service Tax Rate

Time Limit for Registration under service tax registration is 30 days from date of commencement of services, he shall make an application for registration within a period of thirty days from the date of such commencement. Read Penalty for Late Registration under Service Tax

Service Tax Registration is Income Tax PAN based registration but in case if you don’t have the PAN card you can still apply for service tax registration and system will issue a temporary Registration Number to the Assessee if he/she does not furnish PAN number while filing. The temporary Registration does not have any impact on working of the Assessee in the system and assessee having temporary Registration works normally. To get a permanent PAN based number Assessee can file an amendment in Registration mentioning the new PAN number obtained from the Income Tax department The amendment will again follow the same approval cycle as that of fresh registration. Read Get Online Income Tax PAN Card

Check the List of Services Exempted from Service Tax

Before Filing ST-1 for service tax registration one has registered with the service tax website ( but apply for Service Tax Registration one must be ready with Following documents.i.e Self attested copies

  • PAN Card (Read how to verify PAN Card Details with PAN Card Number)
  • Proof of Address (Rent Agreement, VAT/CST Registration Certificate, Bank Statement, Light Bill, Telephone Land line bill (not older than 3 months ))
  • For Partnership Firm: Registered Deed of Partnership
  • For Company: MOA, AOA and Certificate of Incorporation and Board of Director resolution for approval for service tax registration and authorization to any director for signing of documents
  • In case if owner is not submitting application then Power of Attorney in favor of other person submitting the application.
  • Proof of Identity of signatory (Director/Partner/Proprietor/Authorized Signatory): PAN Card plus Voter id/Driving Licences/Passport/Bank Passbook.

Post all documents are complete one must be clear about what service category he want to register. i.e. what are the services he is going to provide under that service tax registration.

Online Service Tax Registration

Service Tax Registration

Also, the following two categories of persons have been identified as ‘Special Category of Persons’ under The Service Tax (Registration of Special Category of Persons) Rules, 2005:

i)  Input Service Distributor;

ii) Any provider of taxable service whose ‘aggregate value of taxable service’ (‘aggregate value’ has been defined in Rule 2(b) of  The Service Tax (Registration of Special Category of Persons) Rules, 2005)  in a financial year exceeds nine lakh rupees.

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21 thoughts to “Service Tax Registration Process”

  1. We have a service recipient of Manpower services ( Security Service Charges ) and we are Public Limited Company and the shares are holding by the Investors only. None of the Shares are available for the General Public. We come under Service Tax Partial Reverse Mechanism.

    Hence, kindly advice us the following :

    01. While registering into the service tax dept, it is asking us to mention the Registered Public Ltd company. Should be choose the same or others. If it is others what should be mentioned in the Service category.

    02.What taxable Service to be mentioned.

    Thnx in advance

    1. Vikram Singh JI, if you are private limited company then select registered private Ltd Company and if you are Public Limited Company then select registered Public Limited Company and secondly you will be covered under Security Agency’s Services and also add Manpower Recruitment or Supply Agency’s Services as additional services.

  2. Hi,

    We have started a partnership firm and have received our PAN Card. We want to start the business of Data Entry work (for example conversion of data contained in .JPG files or .PDF files to Excel) what should be our service category. Please advise.

    Alok Kumar

  3. dear sir

    i purchased one plot and want to construct house i given one contactor to construct my house what service tax liablity will be on me or contacotr i have given with material to construct house @ rs 1000 sft

    please guide us

    ramesh bohra

  4. dear sir,

    i am going to apply for service tax number .for address proof iam having rant aggrement of 11 months and my airtel postpaid connection bill . i want to know my bill is going to work as a proof or not .

  5. Dear sir/madam

    I am start ssc and bank exam coching for last year
    and recived fee rs. Two lakh (lumsum)
    if regestration service tax if yes
    prosses regestratio and document required

  6. Hi,
    I am employee of private limited company and simultaneously I have started proprietary firm of Consulting Structural engineer from last one year. My salary is 7 lacks and income from my proprietary firm is around 3-4 lacks. In future my firm income may increase. Please advise me regarding service tax.
    I did the online procedure for service tax registration, but there was one option, one file I have to upload i.e. excel file, what is that? I submitted the form without uploading that file and took the printout. I got the application bearing number. Now what will be the next procedure?????
    Please reply me early as possible.

    Thanks and Regards

  7. i have registered service tax which by mistake has been registered in my name insted of my firm name what should i do to get my firm name on the service tax registration form

    1. You can apply for change of name in Service tax registration and its online process. you have to fill online application through your aces account

  8. I am a sole individual who gives software consulting services (FREELANCER).

    I need to registration for Service tax.

    Will my Personal PAN Card, Aadhar Card sufficient.

    What taxable Service to be mentioned.

    I am not a registerd Private or Public company, What to mention for Individual Freelancer.

    1. Service tax registration is required if receipt is more than Rs 10 Lakhs and PAN card is sufficient but you will need address proof which includes rent deed, light bill or telephone bill in your name. you can registered your self in Individual capacity.

  9. Sir
    I am providing consulting engineer service. Up to last year my income was below 10 lacs p.a. This year it is expected to cross 10 lacs. Is the registration for service tax is required? Out of my total income i have to spent about 30% of it on works to be done by other persons. Service tax will be payable on gross income of after deducting the amount for out side work.

    1. For Service Tax registration is gross receipt is considered for Rs 10 Lakhs limit and Not income from services.
      So if you are receiving Rs 10 lac+ then you have to apply for service tax registration

  10. hii
    i am starting a online business (retail garments) so please advice me what i have to do regarding tax registration

  11. HI,

    i am planning to get service tax registration to open current bank account as I started recruitment consultancy on proprietorship while filling ST1 form they are asking category of registrant what i should select over there please suggest.

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