The Hindu Business Line : 'Service tax assessees can file single return'

THE Finance Ministry has clarified that service tax assessees need to obtain a single registration from the revenue department even though they may be providing more than one taxable service.

The Central Board of Excise and Customs has held that a single return is acceptable even in those cases where the service provider may be providing more than one taxable service. At present, there are about 58 services, which have been specified as taxable services by the revenue department

The latest clarification would iron out certain issues on compliance that were so far agitating the minds of the service tax providers, an industry official said.

The board has in a circular pointed out that Rule 4(4) of the Service Tax Rules provides that an assessee providing more than one taxable service may make a single application, mentioning therein all the taxable services provided by him to the concerned superintendent of Central Excise. "In terms of this rule, such service provider would be required to take a single registration. However, while making such application for registration, he should indicate all the taxable services being provided by him. The certificate of registration should also indicate the details of all the taxable services provided by the service provider," the circular said.

The board has also made it clear that the rule for granting registration does not permit the jurisdictional officer to question the correctness of the declaration made by the service provider. This follows concerns expressed by service tax assessees that the jurisdictional Superintendent of Central Excise and other Central Excise officers are asking "all kinds of questions" before accepting application for registration.

The board also said that the Superintendent of Central Excise should grant a certificate of registration within seven days from the date of receipt of the application. Further, it has also held that if the registration certificate is not granted within the said period, then the registration applied for would deemed to have been granted.