Section 69 of the Finance Act, 1994 – Registration – Conversion of temporary based registration (STC) into PAN based registration

Trade Notice No.15/2011-ST, dated 15-11-2011

Attention of the Trade, Industry and all concerned are hereby invited to the following :-

1. As per the provisions of Section 69 of Chapter V of the Finance Act, 1994 and Rule 4 of Service Tax Rules, 1994 every person liable for paying the Service Tax shall make an application to the concerned Jurisdictional Superintendent in form ST-1 for Registration and the same will be granted, after due verification, by the authorized officer, a certificate of registration in Form ST-2.

2. As per instruction issued vide C.B.E.C. Circular Nos. 493/59/99-CX, dated 12-11-1999, 35/3/2001-C.X. 4, dated 27-8-2001 and 97/8/2007-S.T., dated 23-8-2007. Registration Number also known as “Service Tax Code” (STC) will be alphanumeric fifteen digits PAN based number. The first part would be the 10 Character PAN issued by the Income Tax authorities. It is mandatory for all the concerned persons registered under the rules to obtain PAN whether or not they pay Income Tax.

3. To facilitate the trade, STC number/Registrations were issued to those assessees also who were not having PAN Numbers. To them registrations were given by creating TEMP (Temporary) Numbers by the department. This was done so that genuine tax payers will be able to pay their tax on time. These assessees were required to subsequently obtain PAN Number from Income Tax authorities and apply to the department to convert Temp based Registration Number into PAN based Registration Number.

4. There are approximately 167 nos. Service tax assessees who are having registrations based on the temporary number in Shillong Central Excise and Service Tax Commissionerate. It has been noticed that these assessees have not converted their Temp based Registration into PAN based registration.

5. It is directed that all those assessees who still have Registration based on TEMP number, should within one month from the issue of this notice, apply to the Jurisdictional Superintendent and obtain Registration number based on PAN. Xerox copy of PAN Number should also be submitted with application for necessary verification.

6. Those assessees who already have obtained PAN based registration number but still retained TEMP based registration number should immediately surrender their old registration based on Temp number.

7. After one month from the issue of this Trade Notice, all TEMP based Registration Numbers will made defunct in the ACES system.

8. All the Service tax Assessees and their Associations are requested to give wide publicity to the Trade Notice amongst their constituent members.

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