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(l)
.EOR ..cENI F@.biZED-REGI S tRA tlbN
":.-:-"";; (~~i -. ... \:~<.
/A :$'eriti.te prQV lp~Y QPt:lrt9 f:Qr x:;$'ntt~lJ a~cf i'\egi;stt@tiqnfQf the first
qlvf'si QQqf .[)epli~yjf\sSj.st~rYt,~ .> :~:'c; ~r.Qt 5~twi'ceTax wlth(h15~'
days .frgm the d;atE:pf~I ll).J . '.... <n 9f'lIIne, .Failore to do so
w'6 yJ <J l~a~to'rejf?tti'9hQT;~h.~'. ipn<:ap.pH:at!Qn~
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. (ll) A lOng Withtne appHcatjon~ the",OetaHs ofthebranche$t:o, be
io(:lutJ ed -10 the Centrallzedfle:glstrationand oth'errelevant .....
. 'informatiorrlike details 'Of Show Caus.e NotiCes pendinga:djudicatioJ 'l,.
pendln9appeals~courtc:asest audit. condaeted. etc.fdreach ;branch
l\ovhich lsan;ex:lstingservice taxret:isteroo assesse'e)'should also be
filed. This informatihnisreql:ttred t~be ~li\lenIn.AnnelCur~n.Mer
g,rant{J fcentral,tz~d~giS~ta,tlQn)topygf $~i~.qr)t)eXlIre.s,h<.tU;beseot
by ttf~C()ricern~d.Divi$j<liia!. ()~PtJ ty/A .$~iSt~nt ~()m~i$$jone:r Qf
Servi.~$" TQ){ .' tQtft$re$~i$qiv~ jtrtlS{iittJ bnal S$rVit:;$ lax
Carrrmis~i6t1erate 'Qfgrst~tlailebrandlQffite$J to transfet the
refeVaritt.'ecords to khis;offl<;e.foftakingfu.rther action and to update
~f'l~te~Qrds ~AppUltants are required to ',careful inprOvtding the
c<:lO'tpleteand ,corr~,CtinformatjDfhfaUuretn'd.a;sow()utd read to
'relecti'QnJ canceliatio.o. ofthe'centralized . a;ppii.catitm/reglsfrati'on ..
Hv) Furtl1ere. ,the a~seS$ee;~tl~l*,tentra'i~d 't:eQlSttatiOl'1 ..e'
.~~~t~c~~.~jb~~,~~:~n~~=:f~:=:,:~tnat,afte~
obtajn'in~lCeFttraUzed "f~J sttatfon.. ;the:.\assessB~,shaft ,be bound to
produce the . required iJ nfc)'f matiOn fa :th~".bepadment for taking
necessary action' nke>;iS&Lte ,ilf;Sbr> V V ,~l.l&~ ;ti)tice nr "conducting .
aucl.h:,.etc.
(v) A fter thecentralizerltetjistratibtr ~iS -grantaj~.thet#ss-essee srrall
. surrende.r tt)ejr.singlE: regl~tionin :tesp'ectof each .p~hch and
intim?lt-ethe iurisQid;iP!1al [)ivjsiQo.atPeputy/As$i~nt CommissIoner
of Servi.c:eT~x; Within a period of tw()months~They wm;~dsoj'flform
theamduht. QfCENVATctedit ly'in9 In balance in ,~ac:hbrancht 011 the
date of obta.Ining the .centra,Hzedregistration within a period or 15
days or obtahiin9 thecentraUz:edre~lstration~
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{vi} TiUthe: date of communication ofgranttng of centralized
registratk):!l, the' assessee should continue to make . service tax
p{!ryme,ritto the exlstirlg jUdsdictlon-alofflceanCtfaHowprotecfure as ..
pertaw for;each ,p.f the' premi$'e~/bran~b~$ regularly., .
(vU) hlCC;}s~bf 'appUcatlon fpramefidmentthcenfraJ izedregistration
c~.rtifiq~tet ,the dQc.urnents requireq.to be fHedhave, been given in
Annexure~tVt)'fthisTrad'e Notice..' As a measure of simpjjflcation{ it
is clarified that' branches' for which registration has atready been
.pbta:ined:, npfurther aaeumeritstegardlngaddressproof would be'
,callea'for; in case th-eadaress,rernains'thesame;"as foundaVana,pte
on'Reglstratlon C'Srtiflcate (~T;';2f:tlr.m), ,., ..' ,,,' ','." , ,,
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A NNEX UP.E- m
,><' USTOF DOCUMENTS ANonU:C8eGK~UsrrOR APPLICATION OF
. 'SlNGLE/CENTRALlSED'~EGlstAATlON .
.~.
(fO'rt'l"eshCentratb:ea R:eglstral:iQn QrCOcn~erslon'fromsingle r~j$tta~onto
CentraUzedRegistratron)'
VES/NQ, \ PAGE
NO',
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l:~~tri~;~~O~;~~~~tST~o~~~o~rly':~~:~z:! .
I person at the '4?nclofttrea,ppi'kattt?fl
I lnformtttlcm With regar(l tQ the branches' for
-whic!i'$i-ngle registratitm has atteadYbeen'takeri
as per Atth:e:xlI(elt ...
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Docqm~'['~, R~quired;f:(}r ,new branches :and
Ce,rrtrqUzec;f .Regis ttation office which is not
reg[$t$req WithSerVice'Tax;
s. Li$t cif tleWbri;l,ncnes, Which are not
tegI st$(6fjsc> rnt
-, (Narneand A ddress of branches sought to.
be centrally registered);'
b. Name andAdaressQf :theP.jacefrom
..'..'whe~e',-,...., ..... ~...-,~-- -_ ..-. .-r-r-r-- . "tentraii~~(r
accounting/biUingli. SQug,tltto be dorie~
'.C~Address: proof (jf(a) and (b)abdve,
(Noaddr:ess proofrequire:d fOf'existing branches,
for whic;h ST-2 Certificate has been issued, if
I
address remains the same, as per thee.xlsting
ST~2.A ddress, proofis required (J oiyfor prctnc;hes
I and office which are not reg:~sJ :ered witf:l'servl~e
I 1 tax department and wher~ there isanycn<;u1ge
in add res? of the br~m:hes(ll\teClqyr~,~J ist~reql
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(1) Inc;a~e,tif:self Qwoed:pro'perty; any
d{jcurl'le'j;'t_ nl<~AnKlual Pr~petty tax
p~Ym$ntt~tufntr~ejpt show1n~J'name
of 8J tPncant,orcopy'ofsaJ e'li.eed e1:4 '
'may be ,provIded. "
(Ill 111 Ca~eofa ~;'~iPlt$rii~,,'1~~,
~fC~:;f~:;:da6=::u~~t::
Note:.. lh ~se.thelease:~se~m, '-~~~j
Rel1tRec~~pt is:notm~'~m'the'>.~nl.)?
~~~~
.documenti ,detidJ S';'- .;
.';. .., ..~: :.. ' -:.. ~,t
.. }-
(i) f{elatkmshlp ;Wween ~~_;
lessee/tenant, -. . .~~.
UH:~~.d~~~~~;;==~==::
oWrtet,pfthep~_~i "
HJ i)"Photo I D,ptoof:~~~.~~.pr;_
te. qWnefQf ~re~~~ <
> ,
it,.
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4 P~~Usof theD\~''fI ~.~
.,----.-';prQPtf~to.fstAtit.h'Prlla(j~~~- "', .-., -- .~
aJ Nqm~~nqa(ii~~(dHti;lO~~~t
P,~rt!1etsjPrPR~i~'Ubte:tl;~ '-. ..~-
b)'Ngme t\nd .arl~ ;:val",~zeki<
sigriatory{N6 te t).'
c) CopyofPA N.Cankof~~Bbn.i.
d) Identity erQoff:tll'uer1~.~:,
(&) '.& lb)(sUbmit,~ .~'~'> ..
following). . .
1.Passport
. 2NoterldenHty Card,
3.Drivingl,..rcense,
14iBankPas$ponk$h:tiWJ ngna:me .and addresst
alqhg WithphQtograph.,
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. . . .' - . . ". ....-. ".' ." ~. ",.... '.' -. : ~ ...;."-. :-. ,- _. -." .. " _ .-." ',t"
Note'..., n Ih.tas~oJ Authorized. Signatory, SUbrrnt I
.,th.~ALJ thtifi~tidhbY the, 'pariner l j
. Proprletol'iPitectQrof:tne firm. I :nthe caseeta ,
Comt'J :i:111)l:, submlt SQardResotution. I
Note - n }In case ofparinerShip J =lrm;C(,'>mpaOJ
under the.Compardesc A ct ,or A ssotlc~:tlQrl 9.f I
persons fUkeTru$th '<;p"()geratfv~~.Qile.ti~$t
~~~~~~~~eo~~~ ;:i~j:ri;:~di~:Ct~i~X r~;t==~
who a'feattiV~J yJ 11vp.lved hi' runnll1Q the~ffcdr:i;)f
~tisines'$ .
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11 6 petclHs of .at least ~i1$ maj~f 'Banka~edunts;bf
th.f;}.,applicant'(iattacb phqtoc~p.yof blank cheque)
a)NClm~e()fth~ PSln1<.a.rloaddreSs' . .
bt~C~6 ql1tNumber
9Undeftakihg: inAnnexurelHforcentraHzed
registration and anne> Stlr~ V for 'Singl~ l'
.registration I
1...-,-'.,......,-... ~......::;..----..,--"--..,.,~..,.,,....~.~ ..... ~~ ... ~.... =, .. =.. ~... =..~====.... :-'- ..c- .... ~._ .. =..=~....-::::,~.... =_ ,":';':.,_ :--::', ." . _
8.. N.6 ta..rfZ~Xf. AffHja\ift certifying of keepin9
C~fttraJ lzed.act,Quntingorblltthg
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ANNEXURE-U
INFORMATIO(i,\fiITHt\ESPEcrTO .BRANCHES . -WfiI C,W'.. A RE A lR.EA .DY
REGJ 51t'~EqWrtHSERVlcETAX . ... .
J .
of 'Date of D(jtte Closing
Registration and, balance
Perfod ,Of
for CENVA'f
W'hith ereditas
la$tsr.,.~>pf!r 'ICist
retttto SI-s
fn~dreturh
fileq (~S
'per col.
5)
.~.
1) Deta!ls.o'fbrancn:eswhicharealreadY registered with Servltelax
{preas~gWeth('i!;'g,etani intfletabJ e bettl'wl
A gdreS$
of
Brar')thes
src N0;~ .Address
:Cl' lease J uris,p(c,t;;ional
also'C~Ex.t$ervtce, Tax:
attach A uttlo(ities
cop'y' 0'1' (Commissiol1e.rate,
ST.2) ,DhmiRange:}
1 2
Perioq Is$ueAmbun! .
.. cfJ yefed in demanded
.,~rjef..J J hgs,J
5,
Auth~r~ty 'to~.iN , ,
S'CN is arts '" e
i.. e~... Commr., IADe I , , , .
ijciD'ClA ClSuPdt."
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4
AdtlressstC:SPN
of N(>. . !.... .'..~,.o. .....,
aranc.hes . I ~
Dpte
3)'Whetherany Case ts pe:m:Hngwith A P'pellate ,A 4thorities/Court. If yeS,
provide follOWing 'details, wit,h rega.rd~o ~9thauthorl~ as mentioned .
below, in th~pr~sqibedformat asunden
Authoriti(as
a. CornmJ s $lOl1et (p..ppeals:),
b. Tribunal.
c, Settlement Commission"
d. High ceurt, '.
e.Supreme court,
If filed
/ '-
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.$.Ta.
.x
of . l~.
Branche ! No'.
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e I n demand.ed
brief,(show}n.~
...7 dury'
. ".:
penalty
.,$ep:aratelY l
4)PetaHs .of ca$~:$..whith .have beendetided ~hqWb~re No~pJ ;leall1as
been fileCl~.. '
1
No y and
&, Date place
appeale where
d <!l'PlleaI
8:g,aJ nst is
P~e~n::Urtg
or
fUing
&: appea
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'with Sf~y
Appficatl0
n, the Stay,"
Order No,'1
e '
(j(date,
P~naJ t
v
Address
o f
er at l c n es
'Whethe-r
:S~ Ta~l'
interest!
penaJ t~
'paid;' if
yes, ;the
amount
there
ln A molJ nt
confirmed
Un Ps.,,)
s...~...c;" ,. n~... !O' .'.4 .. , N'"
I~v i.rv,er ."0
.&Date
,
~sue
brI ef
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5} Whether alJ qit,has been conducted bY .$ervit7:e TaX/CentraJ Excise
?IUthdrltles'C~fth'econcern~dBrahch. lfyes r :provid.e folJ oWingaetaUs.for all
branches:
Address,; ... '. I.STCNQ,
of Branches:
I
Whether Audited I f Ei;llmted, period
ornot covered in Avdit
6 ) WfietherAudithas peeI1conduct.ed.b:ycERAJ ortheBtphth?
If ye s, prQvideifQ'UtlWing d.etaUsStanch Wise; .
Wh~therA U ' i i i t e : d If & , t l p i t e p , 'petiod:
, : Ot l hQt : Cf): ve re cfJi 1J(u, qi t
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7), Br~ncn,Wl$~qgt~dt~:Qf ~nYJ t1,y.es:tig~tiQnsinitj:at~q; 'S:g~Hh$tJ h~'~g'i~'braJ lc:h
onthe J ~$'\J ~of $'$t\1,it~I q.~' Wneres,~~t'cn~'q?,tq~$np.~q~of$tat~rn'~nt
has.beeli t e t P t d d : . 'Ple~$efurhjshdet~n$,
,,$,lTh~d~~G:lll$'; 6fm,e(g~tlamal~~a.ma~ron:ora,fiy,~p,m;p~anle'ntlW,; W'&'ny'
~,.
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(on the letter head of applicant)
INVe, M/s. (Name & Address) hereby
undertakethat on being acceptance of myl our application dated for
centralised registration in term of proviso to rule4(2)(iii) of Service Tax Rules, 1994
readwithsection 69 of the Finance Act,1994, IMJ eshall follow and comply with the
belowmentioned acts-
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VI
A nne xure -Il l
UNDERTAKING
v
1 1 We agree that a proper branch wise record of all the bills/invoices/challans
issued and contract/agreement entered into by each branch and the proper
accounting of all the transaction shall be maintained at our proposed
centralized registered office and will. make available to the Department as and
when called for;
1/ We agree that all the records namely invoices I bills I cenvat availment
. documents/Challans/Contract/Agreement and other financial records for the
past five years for all the branches would be kept at the centralized registered .
office;
I1We shall provide all the documents and information relating to provision of
output services, availment of CENVAT credit and all other relevant financial or
other records, at the time of audit and for any other enquiry.
II We agree that the service tax department, either through their local officers
or from officers of other Commissionerate may carry out audit/any other
enquiry at the branch level and for this purpose all records and documents and
other necessary support to the audit staff would be provided by us;
IMJ e would provide the information to the Department regarding the activities
of the branches including financial information for the purpose of issue of Show
Cause Notice or withregard to anyenquiry bythe Department;
INVe, after communication of granting of centralized registration, we shall
surrender the single registration for all branches and intimate to the
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jurisdictional Divisional A.C.I D.C.-in-charge of proposed centralized
registration within a period of two months;
We shall inform the amount ofCENVAT credit lying in balance as on the date
of granting Centralized Registration for all branches within a period of 15 days
to the jurisdictional Divisional A.C. /D.C, under whose jurisdiction the proposed
Centralized Registration falls and seek permission for transfer of the same,
We also undertake that we do not have any objection for show cause notice to
be adjudicated by the officers having jurisdictions over the centralized
registered office, where SCN has been issued by and answerable to the
competent authority having jurisdiction of any of our branches as declared in
Annexure-I I.
IX We agree to the condition that in case of non compliance of any of the above
mentioned acts or condition or the provisions of the Service Tax law or rules,
the Centralized Registration permission may be withdrawn by the department.
VII
VIII
Piace
Date
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(Signature)
(Name of Director! Partner/ Proprietor)
(Seal of company)

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