Application for registration is to be made by every person liable for paying the service tax in Form ST-1 :
- within 30 days from the date on which service tax is levied
or
- within 30 days from the date of commencement of business
whichever is later ,
to the concerned Superintendent of Central Excise having jurisdiction.
Time limit in Different Cases
In case of
Service Provider, date is 30 days from date turnover exceeds 9 Lacs
In case of Input Service distributor, within 30 days of commencement of business
Service Receiver, within 30 days of commencement of business as Service Receiver
