Service Tax

Service tax is levied on specified services and service provider is responsible for payment of tax to the government on self-assessment basis. Service Tax is administered by the Central Excise Commissionerates working under the Central Board of Excise & Customs (CBEC), Department of Revenue, Ministry of Finance, Government of India.

Current rate of service tax is 12% + 3% cess, which results in the effective rate of 12.36%.

Some of the services on which service tax is chargeable include telephone, stockbroker, General Insurance, advertising agencies, air travel agents, manpower recruitment agents, interior decorators, architects, real estate agents etc.

Documents Required for Service Tax Registration

  • Name of the Firm.
  • Date of Commencement for Rs.10/- Stamp Paper Affidavit.
  • Proof of PAN
  • Proof of Address for Principal Place of Business
  • Category of Service
  • Proof of Incorporation i.e. Copy of Deed of Constitution (Partnership Deed, Certificate of Registration under the Societies Act, Trust Deed, Memorandum and Article of Association etc.)
  • Proof of Residence of all Partners / Directors signing the Registration Application Form.
  • Board Resolution in case of Pvt. Ltd. Company
  • Signature with Rubber Stamp