A

(l)

.EOR ..cENIF@.biZED-REGIS·tRAtlbN":.-:-"";; (~~i -. ... \:~<.

/A:$'eriti.te prQVlp~YQPt:lrt9·f:Qr x:;$'ntt~lJa~cfi'\egi;stt@tiqnfQf the first

qlvf'si QQqf .[)epli~yjf\sSj.st~rYt,~.>:~:'c; ·~r.Qt5·~twi'ce·Tax wlth(h15~'days .frgm the d;atE:pf~Ill).£J. '....··<n 9f'lIIne, .Failore to do sow'6yJ<J l~a~to'rejf?tti'9hQT;~h.~'. ipn<:ap.pH€:at!Qn~

J1·P~·ge

,-I

. (ll) AlOng Withtne appHcatjon~ the",OetaHs ofthebranche$t:o, beio(:lutJed -10 the· Centrallzedfle:glstrationand oth'errelevant .....

. 'informatiorrlike details 'Of Show Caus.e NotiCes pendinga:djudicatioJ'l,.pendln9appeals~courtc:asest audit. condaeted. etc.fdreach ;branchl\ovhich lsan;ex:lstingservice taxret:isteroo assesse'e)'should also befiled. This informatihnisreql:ttred t~ be ~li\len In.AnnelCur~n.Merg,rant{Jfcentral,tz~d ~giS~ta,tlQn)topygf $~i~.qr)t)eXlIre.s,h<.tU;beseotby ttf~C()ricern~d.Divi$j<liia!. ()~PtJty/A.$~iSt~nt~()m~i$$jone:r QfServi.~$" TQ){ .'tQtft$re$~i$qiv~ jtrtlS{iittJbnal S$rVit:;$ laxCarrrmis~i6t1erate·'Qfgrst~tlailebrandlQffite$J to transfet therefeVarit·t.'ecords to khis;offl<;e.foftakingfu.rther action and to update~f'l~ te~Qrds·~AppUltants are required to ',careful inprOvtding thec<:lO'tpleteand,corr~,CtinformatjDfh faUuretn'd.a;sow()utd read to'relecti'QnJcanceliatio.o.···ofthe'centralized· .•a;ppii.catitm/reglsfrati'on ..

Hv) Furtl1er e. ,the·a~seS$ee;~tl~l*,tentra'i~d 't:eQlSttatiOl'1 ..e'.~~~t~c~~.~jb~~,~~:~n~~=:f~:=:,:~tnat,afte~

obtajn'in~lCeFttraUzed "f~Jsttatfon.. ;the:.\assessB~,shaft ,be bound toproduce the . required iJnfc)'f·matiOn·fa :th~".bepadment for takingnecessary action' nke>;iS&Lte ,ilf;Sbr>VV ,~l.l&~ ;ti)tice nr "conducting .aucl.h:,.etc.

(v) After thecentralizerltetjistratibtr·~iS -grantaj~.the·t#ss-essee srrall. surrende.r tt)ejr .singlE: regl~tionin :tesp'ect·of each .p~hch and

intim?lt-ethe· iurisQid;iP!1al [)ivjsi·Qo.atPeputy/As$i~nt CommissIonerof Servi.c:e T~x;Within a period of tw()months~They wm;~dso j'flformtheamduht. QfCENVATctedit ly'in9 In balance in ,~ac:hbrancht 011 thedate of obta.Ining the .centra,Hzedregistration within a period or 15days or obtahiin9 thecentraUz:edre~lstration~

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{vi} TiUthe: date of communication ofgranttng of centralizedregistratk):!l, the' assessee should continue to make . service taxp{!ryme,ritto the exlstirlg jUdsdictlon-alofflceanCtfaHowprotecfure as·····..

· pertaw for;each ,p.f the' premi$'e~/bran~b~$regularly., .(vU) hlCC;}s~bf 'appUcatlon fpramefidmentthcenfraJizedregistration

c~.rtifiq~tet,the dQc.urnents requireq.to be fHedhave, been given inAnnexure~tVt)'fthisTrad'e Notice..' As a measure of simpjjflcation{ itis clarified that' branches' for which· registration has atready been.pbta:ined:, npfurther aaeumeritstegardlngaddressproof would be',callea'for; in case th-eadaress,rernains'thesame;"as found aVana,pteon'Reglstratlon C'Srtiflcate (~T;';2 f:tlr.m),· ,., ..' , ,,' ','." , ,,

'L'1'',li:,'11'1:"'~II

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1;1', illlll,I,

f1,

I~',I\1,I,I'I

ANNEXUP.E- m,><' USTOF DOCUMENTS ANonU:C8eGK~UsrrOR APPLICATION OF

. 'SlNGLE/CENTRALlSED'~EGlstAATlON ..~.

(fO'rt'l"esh Centratb:ea R:eglstral:iQn QrCOcn~erslon'from single r~j$tta~ontoCentraUzedRegistratron)'

VES/NQ, \ PAGENO',

SI.N'Q.1 l:~~tri~;€~~O~;~~~~tST~o~~~o~rly':~~:~z:!.

Iperson at the '4?nclofttrea,ppi'kattt?flIlnformtttlcm With regar(l tQ the branches' for-whic!i'$i-ngle registratitm has atteadYbeen'takerias per Atth:e:x·lI(e••lt ...

2I!

Docqm~'['~, R~quired;f:(}r ,new branches :andCe,rrtrqUzec;f .Regis·ttation office which is notreg[$t$req WithSerVice'Tax;

s. Li$t cif tleWbri;l,ncnes, Which are nottegIst$(6fjsc>·rnt-,(Narneand Address ·of branches sought to.be·centrally registered);'

b. Name andAdaressQf :theP.jacefrom..'..'whe~e',-,....,.....~...-,~---_..-. .-r-r-r-»- ."tentraii~~(raccounting/biUingl£i. 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.xlstingST~2.Address, proofis required (Joiyfor prctnc;hes

I and office which are not reg:~sJ:ered witf:l'servl~eI1 tax department and wher~ there isanycn<;u1ge•in add res? of the br~m:hes(ll\teClqy r~,~Jist~reql

I·. ",: ..

i1 fji'lj!11d'

I j; .i·i',·li' ., .

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(1) Inc;a~e,tif:self Qwoed:pro'perty; anyd{jcurl'le'j;'t_nl<~ AnKlual Pr~petty taxp~Ym$ntt~tufntr~ejpt show1n~J'nameof 8JtPncant,orcopy'ofsaJe'li.eed e1:4 ''may be ,provIded. "

(Ill 111 Ca~eofa ~;'~iPlt$rii~,,'1~~,~fC~:;f~:;:da6=::u~~t::Note:.. lh··~se.the lease:~se~m·, '-~~~jRel1tRec~~ptis:notm~'~m'the'>.~nl.)?

~~~¥~•.documenti·,detidJS';'- .;.';. .., ..~: :.. ' -:.. ~,·t

.. }-

(i) f{elatkmshlp ;Wween··~~_;lessee/tenant, -. . .~~.UH:~~.d~~~~~;;==~==::oWrtet,pfthep~_~i "

HJi)"Photo ID,ptoof:~~~.~~.pr;_te. qWnefQf ~re~~~ <

>,

it,., ,~

1 ;i'I .

4 P~~Usof theD\~''fI ~.~.,----.-';prQPtf~to.fstAtit.h'Prlla(j~~~-·· "', .-., -- .~

aJ Nqm~ ~nqa(ii~~(dHti;lO~~~tP,~rt!1etsjPrPR~i~'Ubte:tl;~'-. ..~-

b)'Ngme t\nd .arl~ ;:val",~zeki<sig riatory{N6te t).'

c) CopyofPAN.Cankof«~~Bbn.i.d) Identity erQoff:tll'uer1§~.~:,

(&) '.& lb)(sUbmit,~ .~'~'> ..following). . .

1.Passport •. 2NoterldenHty Card,

3.Drivingl,..rcense,14iBankPas$ponk$h:tiWJngna:me .and addresstalqhg WithphQtograph.,

II

II

I·· I. . . .' - . . ". ....-. ".' ." ~. ",.... '.' -. : ~ ...;."-. :-. ,- _. • -." .. " _ .-." ',t"Note'..., n Ih.tas~oJ Authorized. Signatory, SUbrrnt I

.,th.~ALJthtifi~tidh·bY the, 'pariner· lj. Proprletol'iPitectQrof:tne firm. I:nthe caseeta ,

Comt'J:i:111)l:,submlt SQardResotution. I

Note - n } In case ofparinerShip J=lrm;C(,'>mpaOJunder the.Compardesc Act ,or Assotlc~:tlQrl·9.f Ipersons fUke··Tru$th '<;p"()geratfv~ ~.Qile.ti~$t

~~~~~~~~eo~~~··;:i~j:ri;:~di~:Ct~i~Xr~;t==~who a'feattiV~JyJ11vp.lved hi' runnll1Q the~ffcdr:i;)f~tisines'$ .

i!

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1

116 petclHs of .at least·~i1$ maj~f 'Banka~edunts;bfth.f;}.,applicant'(iattacb phqtoc~p.yof blank cheque)a)NClm~e()f th~ PSln1<.a.rloaddreSs' . .bt~C~6ql1tNumber

9Undeftakihg: inAnnexurelHforcentraHzedregistration and anne>Stlr~ V for 'Singl~ l'

.registration I1...-,-'.,......,-... ~......::;..----..,--"--..,.,~..,.,,....~.~ ..... ~~ ... ~.... =, ..=..~...=..~====....:-'-..±c-.... ~._..=..=~....-::::,~....=_,":';':.,_:--::', ." .••• _

·8.. ···N.6ta..rfZ~Xf. AffHja\ift certifying of· keepin9·C~fttraJlzed.act,Quntingorblltthg

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ANNEXURE-U

INFORMATIO(i,\fiITHt\ESPEcrTO .BRANCHES . -WfiIC,W'.. ARE AlR.EA.DYREGJ51t'~EqWrtHSERVlcETAX . ... .

J.

of 'Date of D(jtte ClosingRegistration and, balance

Perfod ,Offor CENVA'fW'hith ereditasla$tsr.,.~>pf!r 'ICistretttto SI-sfn~d·returh

fileq (~S'per col.5)

.~.

1) Deta!ls.o'fbrancn:eswhicharealreadY registered with Servltelax{preas~ gWeth('i!;'g,etani intfletabJe bettl'wl

AgdreS$ofBrar')thes

src N0;~ .Address:Cl' lease Juris,p(c,t;;ionalalso 'C~Ex.t$ervtce, Tax:attach Auttlo(itiescop'y' 0'1' (Commissiol1e.rate,ST.•2) ,DhmiRange:}

1 2

Perioq Is$ueAmbun! ...cfJyefed in demanded

.,~rjef..JJhgs,J5,

Auth~r~ty· 'to~.iN, ,S'CN is arts '" ei..e~... Commr., IADe I , , , .

ijciD'ClAClSuPdt."

I.j

4·

AdtlressstC:SPN

of N(>. . !....·.'.·.~,.o.·.....,aranc.hes . I~Dpte

3) 'Whetherany Case ts pe:m:Hngwith AP'pellate ,A4thorities/Court. If yeS,·provide follOWing 'details, wit,h rega.rd~o ~9thauthorl~ as mentioned .below, in th~pr~sqibed format asunden

Authoriti(asa. CornmJs·$lOl1et (p..ppeals:),b. Tribunal.c, Settlement Commission"d. High ceurt, '.e.Supreme court,

If filed/ '-

"

.$.Ta..x

of . l~.·Branche ! No'.~sr I

I

e In demand.edbrief,(show}n.~

...7 dury'. ".:

penalty.,$ep:aratelYl

4)PetaHs .of ca$~:$..whith .have beendetided ~hqWb~re No~pJ;leall1asbeen fileCl~..'

1

No y and&, Date placeappeale whered <!l'PlleaI8:g,aJnst is

P~e~n::Urtg

orfUing

&: appea. 1

'with Sf~yAppficatl0n, the Stay,"Order No,'1·e '(j(date,

P~naJtv

Addressoferatlcnes

'Whethe-r:S~ Ta~l'interest!penaJt~'paid;' ifyes, ·;theamountthere

ln AmolJntconfirmedUn Ps.,,)

s.·.··.~.·.·.c;" ·,.·n~... !O' .'.4 .. , N'"I~v i.rv,er ."0

.&Date,

~suebrIef

"'1 .'4 .,"3.

5} Whether alJqit,has been conducted bY .$ervit7:e TaX/CentraJ Excise?IUthdrltles'C~fth'econcern~dBrahch. lfyes r :provid.e folJoWingaetaUs.for allbranches:

Address,; ... '. ··I.STCNQ,of Branches:

IWhether Audited If Ei;llmted, periodor·not covered in Avdit

6) WfietherAudithas peeI1conduct.ed.b:ycERAJortheBtphth?If ye s, prQvide ifQ'UtlWing d.etaUsStanch Wise; .

Wh~ther AU'iiite:d If &,tlpitep, 'petiod:, :OtlhQt:Cf):verecfJi1J(u,qit

,-, ~

1 "

7), Br~ncn,Wl$~qgt~dt~:Qf~nYJt1,y.es:tig~tiQns·initj:at~q;'S:g~Hh$tJh~'~g'i~'braJlc:honthe J~$'\J~ of $'$t\1,it~Iq.~'Wneres,~~t'cn~'q?,tq~$np.~q~of$tat~rn'~nthas.beeli tetPtd§d:. 'Ple~$efurhjshdet~n$,

,,$,lTh~d~~G:lll$';6fm,e(g~tlamal~~a.ma~ron:ora,fiy,~p,m;p~an¥le'ntlW,;W'&'ny'

~,.

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I~.I,pI1IfI'I!

, "i!

(on the letter head of applicant)

INVe, M/s. (Name & Address) hereby

undertake that on being acceptance of my lour application dated for

centralised registration in term of proviso to rule 4(2)(iii) of Service Tax Rules, 1994

read with section 69 of the Finance Act,1994, IMJeshall follow and comply with the

below mentioned acts-

1I

ill

IV

VI

Annexure-Ill

UNDERTAKING

v

11 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;

IMJe 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 with regard to any enquiry by the Department;

INVe, after communication of granting of centralized registration, we shall

surrender the single registration for all branches and intimate to the

if1Iii11I'11I'1!,I

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. II

I.,

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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'II;[;1

(Signature)(Name of Director! Partner/ Proprietor)

(Seal of company)