Only PAN, address proof necessary for registration

I had applied for voluntary service tax registration of my newly incorporated private limited company a month ago.

Fifteen days after the application was made, the superintendent sent me a query asking for some clarification with regard to the services I was going to provide. She asked me for a detailed write-up on what I was going to do and also an undertaking that I will pay service tax from the first rupee and will not claim the exemption benefit of `10 lakh that is available to small service providers. After I replied stating the service I was going to provide, she asked me to get a letter from a bank verifying my signature. Now, though more than a month has passed, I have not been issued the registration certificate on one ground or the other. How do I know the status of my application and whether the documents and letters she is asking for are to be given? Or is this just harassment? In which case, what are my options, legal or otherwise? — Aaroon Daswani

As per rule 4(1), an application for registration has to be made within 30 days of the date on which the relevant service is brought into force or within 30 days of commencement of business for voluntary registration or within 30 days of the date in the financial year in which the aggregate value of turnover of taxable services crosses `9 lakh. The ST-1 application has to be accompanied by PAN card of the assesse and address proof from where taxable services are provided. The department is required to issue the registration certificate within seven days of the receipt of the application. In case of failure to issue the registration certificate within seven days, the registration is deemed to have been granted and the assesse can carry on with his activities. In your case, the superintendent has no need to ask for any write-up on what services you are going to provide or ask you to get a bank certificate for signature verification, etc. The only documents required are a copy of the PAN card and address proof. In case of difficulty, you may approach the additional commissioner having jurisdiction over the superintendent and explain your case to him and ask him to help you.

The writer is with M Sheth & Co, a chartered accountancy firm in Mumbai, and can be reached at mshethco@yahoo.co.in