When Should A Prospective Assessee Obtain Registration?

1.	When Should A Prospective Assessee Obtain Registration?
Answer» When a person commences business of providing a taxable service, he is required to register himself within 30 days of such commencement of business[sub-rule (1) of Rule 4 of Service Tax Rules, 1994]. In case service tax is extended to a new service, an existing service provider MUST register himself, UNLESS he is ELIGIBLE for exemption under any notification, within a PERIOD of 30 days from the date of new levy [sub-rule 5A of Rule 4 of the Service Tax Rules, 1994].

Answer»

When a person commences business of providing a taxable service, he is required to register himself within 30 days of such commencement of business[sub-rule (1) of Rule 4 of Service Tax Rules, 1994].
In case service tax is extended to a new service, an existing service provider MUST register himself, UNLESS he is ELIGIBLE for exemption under any notification, within a PERIOD of 30 days from the date of new levy [sub-rule 5A of Rule 4 of the Service Tax Rules, 1994].

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