F. No.
137/120/2011 – Service Tax
Government
of India
Ministry
of Finance
Department
of Revenue
(Central
Board of Excise & Customs)
New Delhi
dated the 13th December 2011
ORDER NO. 2 /2011 – Service Tax
In
exercise of the powers conferred by Rule 4(1A) of the Service Tax Rules 1994,
Central Board of Excise and Customs hereby specifies the following documents
that are required to be submitted by the person who has made an application for
registration under Rule 4(1) of the Rules ibid:
(a) Copy of Permanent Account Number (PAN)
(b) Proof of Residence
(c) Constitution of the Applicant.
(d) Power of Attorney in respect of authorised person (s).
2. It is further stated that
the above documents must be submitted to the concerned authority within a period
of 15 days from the date of filing of the application for registration. Failure
to do so would lead to rejection of the registration application.
3. It is also clarified that
the time limit of seven days from date of receipt of application or intimation
under Rule 4(5A), within which the registration is to be granted by the
Superintendent of Central Excise or Service Tax, as referred to in Rule 4(5)
shall be reckoned from the date the application for registration is complete in
all respects.
(Deepankar
Aron)
Director
(Service Tax)
CBEC, New
Delhi
Copy to:
Chief
Commissioners of Central Excise & Customs (All)
Chief
Commissioners of Central Excise (All)
Director
General of System
Directors General of Service Tax
Commissioners of Service Tax (All)
Commissioners of Central Excise and
Service Tax
Commissioners of Central; Excise,
Customs & Service Tax
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