Page 104 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 6: Service Tax

Normally 15-20 days are required to issue the ST reg Certificate under the Centralised Reg, as Notes
compared to 1-2 days for single premised registration

Documents Required for Service Tax Registration

The application shall be accompanied by copies of the following documents -
 Self certified copy of PAN, (where allotment is pending, copy of the application for PAN
may be given).
 Copy of MOA/AOA in case of Companies
 Copy of Board Resolution in case of Companies
 Copy of Lease deed/Rental agreement of the premises
 A brief technical write up on the services provided
 Registration certificate of Partnership firm / Partnership Deed

 Copy of a valid Power of Attorney where the owner/MD/Managing Partner does not file
the application
 Power of Attorney in favor of the Consultant (POA)

Format of power of Attorney for Service tax Registration

Name (or letterhead) of the Landlord/Assessee
Address

By this Power of attorney executed at Mumbai at this ___________ day of _____________ 2012,
we __________________ (name of the client) hereby nominate, constitute and appoint,
Mr. _____________ and / or representative of M/s. ABC Chartered Accountants, Address
_________________________________________________________, as attorney for our behalf
to do or file/execute/collect service tax registration certificate or any of the acts or things in
connection with the service tax and also to collect the Service Tax Registration Certificate.
And we hereby agree to ratify and confirm all and whatsoever attorney shall do.

Yours truly,
For ____________________
(Properietor/ Partners/ Directors/Authorised Signatory)

Source: http://taxguru.in/service-tax/procedure-documents-required-service-tax-registration.html

Self Assessment

Fill in the blanks:
6. Service tax administration in ......................................... has before it multi-dimensional
challenges.
7. The growth of service sector at ..........................................rate offers opportunities as well as
challenges to bring under the tax net hitherto uncovered services.
8. The ..........................................of service tax requires a separate comprehensive legislation
along with distinct administrative machinery exclusively devoted to the collection of
service tax.

LOVELY PROFESSIONAL UNIVERSITY 99