Assessee rendering more than one category of services are being allotted separate assessee codes for different categories

Indian Service Tax

Service Tax Code (STC) Number

Point No.3

Assessee rendering more than one category of services are being allotted separate assessee codes for different categories of service and are also allotted separate registration numbers for separate categories on the common ST -I.

The Finance Act, 1994 and the Service Tax Rules, 1994 do not provide for such procedure. When the process of issuing service tax code based on P.A. Number is completed would there not be a necessity to have only one code qua an assessee? Please clarify.

Reply

The Chairman replied that, as per Rule 4(4) of Service Tax Rules, 1994, only on registration number is to be allotted, even though the assessee is rendering more than one category of services. However, separate assessee code are to be given for different categories of services. After the process of issuing Service Tax Code (STC) based on PAN Number, is completed, there would be only one code for an assessee.