SERVICE TAX TRADE NOTICE NO

The Honorable Finance Minister has announced a taxpayer friendly Scheme for registration of those service providers who have not got themselves registered so far. This scheme aims to register all service providers on the basis of their declaration and who had earlier failed to register themselves with the department due to ignorance or any other reason with full waiver of penalty.

2. As per the scheme any service provider can make a declaration to the department with regard to his past liabilities towards the Service Tax and interest payable. Without any inquiry or questions, the departmental authorities will accept the declaration and on the spot give a registration to the service provider. Penal proceedings against the person approaching under this scheme will be completely waived off.

3. The scheme announced by the Hon’ble Finance Minister commences with immediate effect and will be operational upto 30^th October 2004 and no extension will be allowed.

4. The procedures laid down to avail the simplified registration scheme is easy to follow as the Service Tax registrant is only required to file a simple declaration indicating the Name, Address of the Business

premises, details of the taxable services provided, annual turnover, service tax payable etc. While filing such declaration, the applicant is also required to fill the registration form in ST-1 for obtaining instant registration. The proforma for declaration and Form ST-1 are enclosed.

5. The Service Providers may approach the jurisdictional Deputy / Assistant Commissioners for taking out registration under the above scheme. The Jurisdiction of each Division has already been notified in the Chief Commissioner, Chennai Zone Trade Notice No:2/2002 dated: 15.07.2002 read with Chennai III Trade Notice No: 11/2004 dated:20.04.2004.

(Authority: DOF.No:137/38/2004-CX-4 dated:20.09.2004

of Member (Service Tax) CBEC, New Delhi.)

(Issued from File C.No.IV/16/437/2004 S.Tax)

ANNEXURE

FORM OF DECLARATION

The Designated Authority,

____________________

Sir,

I hereby make the declaration for being registered in terms of Section 69 of the Finance Act, 1994 (32 of 1994)

1. Name :____________________________

2. Address of the Business Premises :____________________________

3. Date of Commencement of Business :____________________________

4. Taxable Services : ___________________________

5. Date from which Service Tax is payable : ___________________________

Turnover of the services since the date when service tax became payable:

6. The declaration with regards to Service Tax and interest payable given above is

correct and true to the best of my knowledge.

7. Along with this declaration, I am enclosing the details in Form ST-1 for being

registered with Service Tax department.

8. Signature :____________________________

9. Place :____________________________

10. Date :____________________________

Notes:

a. The Service Tax is payable @ 5% upto 14^th May 2003, 8% for the period between 14^th May 2003 and 10^th September 2004 and 10 % for the period from 10^th September 2004.

b. For the period after 10^th September 2004, Education Cess @ 2% of Service Tax payable is also to be paid.

c. Interest Payable is 18% upto 15.7.2001, 24% between 16.9.2001 to 15.8.2002, 15% for the period between 16.8.2002 to 9.9.2004 and 13% for the period from 10^th September 2004 onwards.

ACKNOWLEDGEMENT

Your Declaration dated:________________, has been received. Your Registration Number in Form ST-2 is enclosed.

You should deposit the amount of Service Tax and interest as indicated by above within Seven days and report compliance.

APPLICATION FOR REGISTRATION UNDER SECTION 69 OF THE FINANCE ACT, 1994 (32 OF 1994)

1.	Name of the assessee	:
2.	Address of the assessee	:
2A.	PAN Number	:
3.	Address of the premises to be registered	:
4.	Category of the service	:
5.	Fax / telex and phone number	:
6.	Form of organisation (individual /company / partnership, etc.)	:
7.	Additional information required in the case of stock-broker	:
	a) Name of the member, with code No.	:
	b) Name of stock exchange registered with	:
	c) Date of admission of membership	:
	d) Whether member of more than one stock exchange? If so, please give name of the stock exchange with code number	:
	e) Registration number allotted by Securities and Exchange Board of India (copy of certificate of registration may be enclosed or a copy of application for registration with SEBI may be enclosed)	:
8.	I/ We _________________________ agree to abide by all the provisions of Service Tax Rules, 1994, and any order issued there under.
9.	I/ We ________________declare to the best of my / our knowledge and belief that the information furnished herein is true and complete.

In Para 3 of Trade Notice No.18/2004 dated 23.09.2004, the date “30^th October 2004” mentioned shall be substituted as “31^stOctober 2004”.

(Authority: DOF.No:137/38/2004-CX-4 dated:20.09.2004

of Member (Service Tax) CBEC, New Delhi.)

(Issued from File C.No.IV/16/437/2004 S.Tax)

To

ANNEXURE

FORM OF DECLARATION

To

The Designated Authority,

____________________

Sir,

I hereby make the declaration for being registered in terms of Section 69 of the Finance Act, 1994 (32 of 1994)

1. Name :____________________________

2. Address of the Business Premises :____________________________

3. Date of Commencement of Business :____________________________

4. Taxable Services : ___________________________

5. Date from which Service Tax is payable : ___________________________

Turnover of the services since the date when service tax became payable:

Financial Year

Turnover of Taxable services rendered

Service Tax payable

Interest payable, if any.

6. The declaration with regards to Service Tax and interest payable given above is

correct and true to the best of my knowledge.

7. Along with this declaration, I am enclosing the details in Form ST-1 for being

registered with Service Tax department.

8. Signature :____________________________

9. Place :____________________________

10. Date :____________________________

Notes:

a. The Service Tax is payable @ 5% upto 14^th May 2003, 8% for the period between 14^th May 2003 and 10^th September 2004 and 10 % for the period from 10^th September 2004.

ACKNOWLEDGEMENT

(Authority: Board’s letter vide F.No:137/39/2004-CX-4 dated:29.09.2004)

(Authority: DOF.No:137/38/2004-CX-4 dated:20.09.2004

of Member (Service Tax) CBEC, New Delhi.)

(Issued from File C.No.IV/16/437/2004 S.Tax)

To

ANNEXURE

FORM OF DECLARATION

To

The Designated Authority,

____________________

Sir,

I hereby make the declaration for being registered in terms of Section 69 of the Finance Act, 1994 (32 of 1994)

1. Name :____________________________

2. Address of the Business Premises :____________________________

3. Date of Commencement of Business :____________________________

4. Taxable Services : ___________________________

5. Date from which Service Tax is payable : ___________________________

Turnover of the services since the date when service tax became payable:

Financial Year

Turnover of Taxable services rendered

Service Tax payable

Interest payable, if any.

6. The declaration with regards to Service Tax and interest payable given above is

correct and true to the best of my knowledge.

7. Along with this declaration, I am enclosing the details in Form ST-1 for being

registered with Service Tax department.

8. Signature :____________________________

9. Place :____________________________

10. Date :____________________________

Notes:

a. The Service Tax is payable @ 5% upto 14th May 2003, 8% for the period between 14th May 2003 and 10th September 2004 and 10 % for the period from 10th September 2004.

ACKNOWLEDGEMENT

(Authority: Board’s letter vide F.No:137/39/2004-CX-4 dated:29.09.2004)

a. The Service Tax is payable @ 5% upto 14^th May 2003, 8% for the period between 14^th May 2003 and 10^th September 2004 and 10 % for the period from 10^th September 2004.