Order No. 01/2015, Dated 28th February, 2015

F. No. 137/22/2012-Service Tax ( Part-I)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Service Tax Wing

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New Delhi, the 28th February, 2015

ORDER No. 1/2015-SERVICE TAX

The legal provisions for registration in service tax are contained in section 69 of the Finance Act, 1994, rule 4 of the Service Tax Rules, 1994 and the Service Tax (Registration of Special Category of Persons) Rules, 2005. Paragraph 2 of Circular 97/8/2007-Service Tax dated 23-8-2007 and Order No. 2/2011-Service Tax dated 13-12-2011 also explain some of the procedural aspects of registration in service tax.

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