SERVICE TAX REGISTRATION
Service Tax is a tax that is levied by Central Government of India on a service provider who extends his services in any form of business such as software development, restaurant food service, consulting, car repair etc. and which attracts additional taxable amount is called Service Tax. The Service Tax Registration is granted in the name of the entity operating the business (Eg: Company/ Partnership/Proprietorship). In case a person does not have a registered entity, he shall put his own name as the name of the entity and the Service Tax Registration would be granted on his individual name.Registration is identification of an assessee. Identification is necessary to deposit service tax, file returns and undertake various processes ordained by law relating to service tax. Failure to obtain registration would attract penalty in terms of section 77 of the Finance Act, 1994, read with rule 4 of Service Tax Rules 1994.