Simplification of Service Tax Registration

F. No. 137/22/2012-Service Tax ( Part-I)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Service Tax Wing
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New Delhi, the 28th February, 2015

ORDER No. 1/2015-SERVICE TAX

The legal provisions for registration in service tax are contained in section 69 of the Finance Act, 1994, rule 4 of the Service Tax Rules, 1994 and the Service Tax (Registration of Special Category of Persons) Rules, 2005. Paragraph 2 of Circular 97/8/2007-Service Tax dated
23-8-2007 and Order No. 2/2011-Service Tax dated 13-12-2011 also explain some of the procedural aspects of registration in service tax.
In supercession of Order No. 2/2011-Service Tax dated 13-12-2011, the Central Board of
Excise and Customs specifies the following documentation, time limits and procedure with respect to filing of registration applications for single premises, which shall come into effect from 1-3-2015.

  1. General procedure

(i) Applicants seeking registration for a single premises in service tax shall file the
application online in the Automation of Central Excise and Service Tax (ACES) website
www.aces.gov.in in Form ST-1.
(ii) Registration shall mandatorily require that the Permanent Account Number (PAN) of the
proprietor or the legal entity being registered be quoted in the application with the exception of
Government Departments for whom this requirement shall be non-mandatory. Applicants, who
are not Government Departments shall not be granted registration in the absence of PAN.

Existing registrants, except Government departments not having PAN shall obtain PAN and apply online for conversion of temporary registration to PAN based registration within three months of this order coming into effect, failing which the temporary registration shall be cancelled after giving the assessee an opportunity to represent against the proposed cancellation and taking into consideration the reply received, if any.

(iii) E-mail and mobile number mandatory: The applicant shall quote the email address and
mobile number in the requisite column of the application form for communication with the
department. Existing registrants who have not submitted this information are required to file an
amendment application by 30-4-2015. (iv) Once the completed application form is filed in ACES, registration would be granted
online within 2 days, thus initiating trust-based registration. On grant of registration, the
applicant would also be enabled to electronically pay service tax.
(v) Further, the applicant would not need a signed copy of the Registration Certificate as
proof of registration. Registration Certificate downloaded from the ACES web site would be
accepted as proof of registration dispensing with the need for a signed copy.

  1. Documentation required
    The applicant is required to submit a self attested copy of the following documents by
    registered post/ Speed Post to the concerned Division, within 7 days of filing the Form ST-1
    online, for the purposes of verification:-

(i) Copy of the PAN Card of the proprietor or the legal entity registered.
(ii) Photograph and proof of identity of the person filing the application namely PAN
card, Passport, Voter Identity card, Aadhar Card, Driving license, or any other Photo-identity
card issued by the Central Government, State Government or Public Sector Undertaking.
(iii) Document to establish possession of the premises to be registered such as proof of
ownership, lease or rent agreement, allotment letter from Government, No Objection Certificate
from the legal owner.
(iv) Details of the main Bank Account.
(v) Memorandum/Articles of Association/List of Directors.
(vi) Authorisation by the Board of Directors/Partners/Proprietor for the person filing the
application.
(vii) Business transaction numbers obtained from other Government departments or
agencies such as Customs Registration No. (BIN No), Import Export Code (IEC) number, State
Sales Tax Number (VAT), Central Sales Tax Number, Company Index Number (CIN) which
have been issued prior to the filing of the service tax registration application.

  1. Where the need for the verification of premises arises, the same will have to be
    authorised by an officer not below the rank of Additional /Joint Commissioner.
  2. The registration certificate may be revoked by the Deputy/Assistant Commissioner in any
    of the following situations, after giving the assessee an opportunity to represent against the
    proposed revocation and taking into consideration the reply received, if any:
    (i) the premises are found to be non existent or not in possession of the assessee.
    (ii) no documents are received within 15 days of the date of filing the registration application.
    (iii) the documents are found to be incomplete or incorrect in any respect.
  3. The provisions of sub-rules (5A) and (6) of rule 4 of the Service Tax Rules, 1994 may be
    referred to regarding change in any information or details furnished by an assessee and transfer
    of business to another person, respectively. Similarly, sub rule (7) of the Service Tax Rules,
    1994 may be referred to in case a registered person ceases to provide the service for which he has
    been granted registration.

7. Paragraph 2.0 of Circular 97/8/2007-Service Tax dated 23-8-2007 consisting of subparagraphs
2.1 to 2.7 may be treated as withdrawn since there have been changes in the relevant
legal provisions since the issuance of that Circular. The current legal provisions in the Service
Tax Rules, 1994 and the Service Tax (Registration of Special Category of Persons) Rules, 2005
may also be referred to.

(Himani Bhayana)
Under Secretary (Service Tax)
Courtesy: Jambu Agrawal & Associates

CPE HOURS EXTENSION

FOR INFORMATION OF MEMBERS
OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

Subject: Extension of Last Date “For complying with CPE hours requirement for the Calendar year 2014”
from 31st December, 2014 to 31st March, 2015.

This is for kind Information of the members that it has been decided to to extend the last date for complying with the CPE hours requirement for the Calendar Year 2014 from 31sst December, 2014 to 31st March, 2015

Courtesy: Jambu Agrawal & Associates

A Glimpse of Our Clients Performance – Mahesh Edible Oil KOTA

Mahesh Edible Oil has set up its Mustard Oil Processing unit at Baran Road, Village-Kethori, Distt. Kota (Raj.) deploying Traditional Wooden Kohlus termed as Kachi Ghanni for extraction of Mustard oil from fine grade mustard seeds marketed under SALONI Brand. Presently installed capacity of the unit is 1100 tons per day of Kachi Ghanni Mustard Oil

Professional Consultancy services of Jambu Advisory were availed in planning, selection of the Plant & Machinery, preparation of in-depth project report highlighting the benefits of setting up of the project working out the financial poutlay of the project, forecasting the sales and profitability of the unit and finally getting it appraised from the Banker to get the required term loan and working capital besides following up for sanction of the cash subsidy and other benefits related to relief in electricity duty and Mandi Tax  as provided in the Rajasthan Industries Promotion Scheme. After getting the approval of the Project setting up of the project to achieving commercial production was monitored.

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A Section of the Plant View

Mustard oil extracted deploying Kachi Ghani are known to retain entire nutrition contained in the mustard seeds without any loss in its processing. The unit has also attained technical superiority by carrying out the processing following stepwise operations guided by the well-equipped Laboratory to achieve standardized optimum production.

 

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Nutritionally Rich Saloni Mustard Oil

This ensures that mustard oil produced is 100% Hygienic which is packaged through completely Automatic plant hence totally untouched by hand so keeps the population strong and healthy by getting NUTRITION from the purest Mustard Seeds Whole content packed in the Bottle.

Jambu Agrawal & Associates are engaged by the company in carrying out internal audit of their Kota Unit having turnover of around Rs.250 crores

 

A Glimpse of Our Clients Performance – Goyal Vegoils Ltd.,

The Promoters of the company are members of Goyal Group which has become well known in the Edible Oil Industry. Shri Ramavtar Goyal is the proud founder of Goyal Group who has been joined by his Sons and Grandsons to look after the affairs of the Goyal Group to expand the Industrial Empire at Village Kassar, Dist. Kota.  This has been possible with their hard work, sincerity and transparency in business dealings building loyal customers.

Goyal Vegoils Ltd., Village Kasar, Dist. Kota, was incorporated in the year 2003. The Promoters of the Goyal Group are well known for their hard work, sincerity and transparent business working. The sons and grandsons of Shri Ramavtar Goyal are looking after the affairs of the business. In the beginning the company had solvent extraction capacity of 200 TPD, Physical Oil Refinery Capacity of 30 TPD and proportionate Mustard preparatory capacity.

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A View of Packing Department

The Jyoti Kiran brand Pungent Mustard Agmark-1 oil, the Premium product of the Company has already gained great popularity in the Rajasthan, West Bengal, Madhya Pradesh, Uttar Pradesh, Delhi, Haryana, Uttarakhand, Assam and network day by day increasing across the India, resulting in very encouraging demand in the initial years itself. The Company commenced commercial operations in January 2007.

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Automatic Oil Filling Plant in Action

At present the Company’s manufacturing facilities include Solvent Extraction, Oil Refinery and Mustard Preparatory with an installed capacity of 400 Tonns per day (TPD), 225 TPD and 400 TPD respectively.

The Company possesses all the technological advances developed through in-house R&D activities as a result it has deployed CHILLEX Technology responsible for Extraction of highly Nutritious Pungent Mustard Oil (Kacchi Ghani oil).

The Company has set up Flour Milling Plant and Texturized Soya Protein Plant responsible for value addition to its bye products providing nutrition to the population most economically. It is targeting the bakers and confectioners as their new customers.

Company has achieved success in technology to manufacture protein isolate, protein concentrates which shall be used pharmaceutical manufacturers in their formulations.

The Company has set up it’s own 400 Kilowatts captive Power Generation deploying Husk as fuel which abundantly available and works out cheap to generate own power to save the energy bill.

Our Clients Performance at a Glance – Kota Heart Institute

Kota Heart Institute is prestigious land Mark on Main Jhalawar Road and is most centrally located at 10-A, Talwandi, Kota. Being a pioneer in cardiac care center functioning under the leadership of Dr. Rakesh Jindal an eminent Cardiologist specializing in invasive cardiac surgeries.

Looking at the present trend in Hospital Care it  has updated itself to become multispecialty hospital in Kota.  It is housed in a modern building specifically designed for hospital care and has all the major departments looked after by respective Eminent Specialists handling Out-Door and Indoor services of the hospital besides managing Critical Emergency care round the clock.

KOTA Heart building

KOTA HEART INSTITUTE FRONT VIEW

It has state of Art Intensive Care Wards managed by Eminent Doctors and Specially trained Para-Medical Staff to maintain alertness in observing and providing prompt medical care to the critical patients admitted under their care.

Kota Heart Institute believes in providing fast recovery to its patients by selection of Best Medical Treatments and Personalized care and attention with which it has built strong Trust among the population in and around Kota. At Kota Heart Institute when patients come they start feeling their disease can be cured and our Specialists and paramedical staff strive hard with full dedication that patients leave the hospital fully satisfied and act our messengers in speaking about quality of our service rendered to them.

High level Aseptic conditions are maintained though out the hospital complex round the clock under supervision of a professional specializing in Hospital Administration services.

The hospital has its own Ambulance Vans equipped with Life Saving Equipment and skilled attendants to administer support while the patient is proceeding to Kota Heart Institute to avail its professional services.

heart-unit

“A Friend in Need is Friend Indeed – Kota Heart Institute Saving Precious Lives”

It has established Resuscitation, Trauma Management services besides undertaking Poisoning cases in a bid to save lives by helping people in their struggle for life providing life support systems and round the clock observation.

Kota Heart Institute Facilities:

Kota Heart Institute understands its patients and have kept the charges most reasonable for the unmatched Professionally Managed Health Care Services.

  • Air conditioned OPD Block with advanced Echo Cardiography (VIVID 3), Tread Mill (Marquett) HOLTER (GE) and ECG Page writer Philips) Machines
  • Fully equipped 24 hour emergency with modern resuscitation equipment
  • Two CARDIAC Care units (CCU) of 14 Beds each with dedicated intensive care team and equipments (Multi Para Moniter , IABP, Vantilator)
  • High volume fixed Cath lab, performing All complex Cardiac Cases, Preferred centre for Primary Angioplasty and trans- Radial Angiography / plasty
  • Experienced Cardiac surgery team performing all Cardiac surgeries (coronary Artery Bypass Grafting , Valve Replacement, Congenital Heart Disease, Repair of Vascular Injuries, Lungs and pleural space surgery , management of Chest Injuries.
  • Dialysis – For CRF
  • Paediatric and Neonatal Intensive Care Units.
  • Emergency Department
  • 24 Hour Pharmacy
  • Indoor Patients Canteen – We have Separate Canteen Fully Monitored by Dietician.

 

A Glimpse of Our Clients Performance – Goyal Proteins Ltd.,

Goyal Proteins made a humble beginning in the year 1999 by setting up their Solvent Extraction and Refinery Plant at KASAR, Dist. Kota, to manufacture Deep Jyoti a premium Edible Oil brand in an otherwise hard to survive edible oil market scenario.

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Areal View of the Factory Working Day & Night

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View of Massive Storage Tanks

Even after numerous advances the success remains undefined in texts and is mentioned as “Anything that Succeeds is success”. The success of our client is based on our professional support and the THREE GENERATION’S exposure in the edible oil industry and focus on the mission to SUCCEED come what may.

Our Client began with production capacities of Solvent Extraction 150 TPD and Refinery capacity of 30 TPD has over the last 15 years successfully achieved massive expansion in their Solvent Extraction 1100 TPD and Refinery 225 TPD capacities.

Our client in due course established in-house research and development which has been helpful in upgrading the technology and tremendously increasing the quality and efficiency in the production.

Our client has also installed their own 800 Kilowatts captive power generation based on husk fuel which is a waste product generated by the unit and additional quantities required are very cheaply available.

From time to time the unit got cash subsidies on the events of renovation cum enhancement of capacities planned while the unit is shut down for general overhaul.

Our client has also diversified into Poultry Feed manufacturing and value added products from the by-products like resins.

Our client not only improved their production capacities, they also geared up their distribution network marketing thrust moving ahead of the competition. This factor was responsible for getting adequate bank finance to support their marching ahead activities.

Group Photo of All Organization Members at Year’s Closing Event

Jambu Agrawal & Associates witnessed a Great Event on

21st December, 2014 at Seona Restaurant, Kota where all

the staff, Articleship Trainees had gathered in very festive

mood and specially dressed up giving their Best Appearance

 

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no less than the Celebrity Stars in their Looks and Actions.

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The Partners and Associates are seen in this Photograph in the background

of leftovers of the Party Celebration.

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Happy Mood and Professional preparedness can be seen on the faces Young

People who are partners, Associates and Pupils of CA. Jambu Agrawal

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The activity has gained Great Momentum depicted by the Body & Vocal actions

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The Participants have been on the Stage for TWO Hours Non Stop

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All the members have assemble together for a memorable Photograph

before they find themselves let loose on the STAGE to Show their acts

bewitching the audience.