Service Tax Registration

Service tax is a part of Central Excise in India. It is a tax levied on services provided in India, except the State of Jammu and Kashmir. The responsibility of collecting the tax lies with the Central Board of Excise and Customs (CBEC). Service Tax, imposed under Finance Act, 1994, which taxes the provision of services provided by service providers within India or services imported by Indian from outside India.

Every service provider of a taxable service is required to take registration with the jurisdictional Central Excise Office. A 'registered' service provider is referred to as an 'ASSESSEE' (Refer section 69 of Finance Act, 1994)