Introduction
Service Tax registration was a mandatory requirement for service providers whose taxable turnover exceeded the prescribed threshold under the Finance Act, 1994. The registration process involved submitting specific documents to the Central Board of Excise and Customs (CBEC) via the ACES portal. These documents ensured the authenticity of the applicant and enabled the authorities to process and grant the ST-2 registration certificate. Accurate and complete documentation was essential for smooth registration and legal compliance.

Application Form ST-1
The process began with the submission of Form ST-1, the official application for Service Tax registration. It had to be filled online through the ACES (Automation of Central Excise and Service Tax) portal.

PAN Card of the Applicant
The Permanent Account Number (PAN) was mandatory for all applicants except government departments. The Service Tax registration number was PAN-based for proprietors, partnerships, companies, and other entities.

Proof of Address of Business Premises
Applicants needed to submit address proof of the business location. Acceptable documents included:

• Rent agreement or lease deed
  
• Electricity or telephone bill
  
• Property tax receipt
  
• Letter of allotment from government bodies
  

Identity and Address Proof of Proprietor or Directors
Documents such as Aadhar card, passport, voter ID, or driving license were required for all individuals involved in the business, including proprietors, partners, or directors.

Photograph of Applicant
A recent passport-size photograph of the applicant (proprietor or authorized signatory) was needed, especially for individual and proprietary firm registrations.

Proof of Constitution of the Business
Depending on the nature of the entity, the following documents were required:

• Partnership deed for firms
  
• Memorandum and Articles of Association for companies
  
• Trust deed or society registration certificate for NGOs or societies
  

Bank Account Details
A copy of a cancelled cheque or the first page of the bank passbook or bank statement was submitted to verify bank account details of the business.

Authorization Letter or Board Resolution
In the case of companies, authorization from the board of directors was needed to appoint a signatory for the registration process. For partnerships, a letter of authorization signed by all partners was required.

Digital Signature Certificate (if applicable)
For entities opting to file returns or communicate digitally, a Digital Signature Certificate (DSC) could be submitted, although it was not mandatory for all applicants.

Conclusion
Service Tax registration required a structured set of documents to establish identity, address, business constitution, and financial details. Submitting accurate documentation helped avoid delays, ensured smooth processing, and enabled legal operation within the Service Tax framework. This process laid the groundwork for digital registration and compliance practices under GST.

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