Service Tax Registration – An Overview
Service Tax Registration was mandatory for businesses and professionals providing taxable services in India before GST implementation. Though GST has replaced Service Tax since 2017, businesses still require old Service Tax records for past compliance, audits, and refunds. Obtaining Service Tax registration allowed businesses to charge, collect, and remit service tax to the government as per the Finance Act, 1994.
Mandatory for Service Providers:
Businesses crossing the prescribed turnover limit had to register under Service Tax and file returns.
Centralized Registration Option:
Providers operating from multiple locations could obtain a centralized Service Tax registration for easier compliance.
Necessary for Refunds & Audits:
Old Service Tax registration details are still needed for claiming refunds or completing departmental audits.
Documents Required for Service Tax Registration
To successfully obtain Service Tax registration, the following documents were required:
PAN Card of the Business or Proprietor
Address Proof of Business Place (Electricity Bill/Rent Agreement)
Identity and Address Proof of Proprietor/Partners/Directors
Cancelled Cheque or Bank Statement
Passport-size Photograph of Applicant
Mobile Number and Email ID of the Applicant
Service Tax Registration Timeline
The timeline for obtaining Service Tax registration was generally 5 to 7 working days upon submission of complete documents and application with the Central Board of Excise and Customs (CBEC).
Frequently Asked Questions
- What is Service Tax Registration?
- Is Service Tax Still Applicable in India?
- Can I Apply for Service Tax Refunds Now?