Acquire Now

Get The Best Quote




Required documents

ABOUT Service Tax Registration

Service tax is, as the name suggests, a tax on Services. It is a tax levied on the transaction of certain services (as on date most of the services has been brought under service tax purview) specified by the Central Government under the Finance Act, 1994.

It is an indirect tax which means that the service provider pays the tax and recovers the amount from the recipient of taxable service.

The Tax Experts at FINMART proposes to assist you in all service tax issues right from registration for service tax to taxability, filing of returns and others.


Service Tax registration is required for all those users who provide services and whose aggregate value of taxable services in a financial year from one or more premises exceeds Rupees 9 lakhs.

Required Documents

The list below is illustrative and not exhaustive:

  • PAN Card of establishment.
  • In case of Partnership, Partnership Deed and in case of company, Memorandum of association/Articles of association
  • Address proof such as telephone bill and electricity bill for premises to be registered.
  • Proof of address of premises for which single or centralized registration taken:
  • Rent agreement in name of proprietary & partnership firm or document issued by any central or state government along with a No Objection Certificate from the Owner(in case of Rental Premises)
  • Property tax paid challan and Sale deed(in case of owned premises) / copy of index.
  • PAN Card and Residence addresses of proprietor / all partners/ all directors.
  • Authority Letter
  • Declaration Letter



Normally, the ‘person’ who provides the taxable service on receipt of service charges is responsible for paying the Service Tax to the Government.
Every company providing taxable service of value exceeding Rs. 9 lakhs, in the preceding financial year, is required to get Service tax registration. Centralised registration will have to be taken if billing is done at one place.   However, if such company does not have centralised billing at one place, then it will have to register at each place separately.  Besides, only one registration is required to be taken even if it provides more than one service but from the same premises.
Registration is identification of an assessee. It is necessary for depositing service tax, file returns and undertake various processes related to service tax.  Failure to obtain registration would attract penalty.
Yes. Exemption from service tax payments is received if gross revenue has not crossed Rs. 10 Lacs in the previous financial year. But one should apply for the service tax registration once turnover in a particular financial year have crossed Rs. 9 Lacs.
Yes, PAN is essential for successful registration and payment of service tax. The main objective of linking Service Tax Code (STC) Number based on PAN allotted by Income tax department is to identify the concerned person where he is located and registered.
Yes.  Any offence of failure of non-registration will attract a mandatory penalty of Rs. 10,000/- or Rs. 200 for every day during which the failure continues.
Yes. Once registered for service tax, the customers should be charged additionally for service tax. Service tax is responsibility of the provider to pay, irrespective of whether he has charged customer additionally or not.
Yes. One gets a set off of service tax paid while availing services of another company or person. In these cases only the balance should be deposited with the Government. Set off is applicable on related activities only and provided you have not claimed Rs. 10 lac exemption during the period or in case where the service provided is exempted.
At present, the effective rate of Service Tax is 12.36% on the value of the taxable service. The above effective rate comprises of Service Tax at 12.00% payable on the “gross value of taxable service”, Education Cess at 2.00% on the Service tax amount and Secondary and Higher Education Cess at 1.00% on the service tax amount.
  • Where taxable services are provided by foreign service providers with no establishment in India , the recipient of such services in India is liable to pay Service Tax
  • For the services in relation to Insurance Auxiliary Service by an Insurance Agent, the Service Tax is to be paid by the Insurance Company.
  • For the taxable services provided by a Goods Transport Agency for transport of goods by road, the person who pays or is liable to pay freight is liable to pay Service Tax , if the consignor or consignee falls under any of the seven categories viz. (a) a factory (b) a company (c) a corporation (d) a society (e) a co-operative society (f) a registered dealer of excisable goods (g) a body corporate or a partnership firm
  • For the taxable services provided by Mutual Fund Distributors, Tax is to be paid by the Mutual Fund or the Asset Management Company receiving such service.
  • In case of legal services whereby the service provider is an advocate working as an individual or firm, then the service tax liability will be on the recipient of service.
  • In case of sponsorship services, if the sponsorship service is provided to any partnership firm or body corporate, then the service tax liability will be on the recipient of service.
  • In case of service by Arbitral Tribunal, to any business entity, then the service tax liability will be on the recipient of service.
Ask a Question