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. '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$i~nt CommissIonerof Servi.c:e T~x;Within a period of tw()months~They wm;~dso j'flformtheamduht. QfCENVATctedit ly'in9 In balance in ,~ac:hbrancht 011 thedate of obta.Ining the .centra,Hzedregistration within a period or 15days or obtahiin9 thecentraUz:edre~lstration~
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{vi} TiUthe: date of communication ofgranttng of centralizedregistratk):!l, the' assessee should continue to make . service taxp{!ryme,ritto the exlstirlg jUdsdictlon-alofflceanCtfaHowprotecfure as·····..
c~.rtifiq~tet,the dQc.urnents requireq.to be fHedhave, been given inAnnexure~tVt)'fthisTrad'e Notice..' As a measure of simpjjflcation{ itis clarified that' branches' for which· registration has atready been.pbta:ined:, npfurther aaeumeritstegardlngaddressproof would be',callea'for; in case th-eadaress,rernains'thesame;"as found aVana,pteon'Reglstratlon C'Srtiflcate (~T;';2 f:tlr.m),· ,., ..' , ,,' ','." , ,,
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ANNEXUP.E- m,><' USTOF DOCUMENTS ANonU:C8eGK~UsrrOR APPLICATION OF
. 'SlNGLE/CENTRALlSED'~EGlstAATlON ..~.
(fO'rt'l"esh Centratb:ea R:eglstral:iQn QrCOcn~erslon'from single r~j$tta~ontoCentraUzedRegistratron)'
Iperson at the '4?nclofttrea,ppi'kattt?flIlnformtttlcm With regar(l tQ the branches' for-whic!i'$i-ngle registratitm has atteadYbeen'takerias per Atth:e:x·lI(e••lt ...
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Docqm~'['~, R~quired;f:(}r ,new branches :andCe,rrtrqUzec;f .Regis·ttation office which is notreg[$t$req WithSerVice'Tax;
s. Li$t cif tleWbri;l,ncnes, Which are nottegIst$(6fjsc>·rnt-,(Narneand Address ·of branches sought to.be·centrally registered);'
b. Name andAdaressQf :theP.jacefrom..'..'whe~e',-,....,.....~...-,~---_..-. .-r-r-r-»- ."tentraii~~(raccounting/biUingl£i. SQug,tltto be dorie~
'.C~ Address: proof (jf(a) and· (b)abdve,
(Noaddr:ess proofrequire:d fOf'existing branches,for whic;h ST-2 Certificate has been issued, if
I address remains the same, as per thee.xlstingST~2.Address, proofis required (Joiyfor prctnc;hes
I and office which are not reg:~sJ:ered witf:l'servl~eI1 tax department and wher~ there isanycn<;u1ge•in add res? of the br~m:hes(ll\teClqy r~,~Jist~reql
Auth~r~ty· 'to~.iN, ,S'CN is arts '" ei..e~... Commr., IADe I , , , .
ijciD'ClAClSuPdt."
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AdtlressstC:SPN
of N(>. . !....·.'.·.~,.o.·.....,aranc.hes . I~Dpte
3) 'Whetherany Case ts pe:m:Hngwith AP'pellate ,A4thorities/Court. If yeS,·provide follOWing 'details, wit,h rega.rd~o ~9thauthorl~ as mentioned .below, in th~pr~sqibed format asunden
Authoriti(asa. CornmJs·$lOl1et (p..ppeals:),b. Tribunal.c, Settlement Commission"d. High ceurt, '.e.Supreme court,
5} Whether alJqit,has been conducted bY .$ervit7:e TaX/CentraJ Excise?IUthdrltles'C~fth'econcern~dBrahch. lfyes r :provid.e folJoWingaetaUs.for allbranches:
Address,; ... '. ··I.STCNQ,of Branches:
IWhether Audited If Ei;llmted, periodor·not covered in Avdit
6) WfietherAudithas peeI1conduct.ed.b:ycERAJortheBtphth?If ye s, prQvide ifQ'UtlWing d.etaUsStanch Wise; .
Wh~ther AU'iiite:d If &,tlpitep, 'petiod:, :OtlhQt:Cf):verecfJi1J(u,qit
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7), Br~ncn,Wl$~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~$efurhjshdet~n$,