The Procedure for Service Tax Registration for a Housing Society or Apartment Owners’ Association is as follows.
1. Application ST-1 needs to be filled. Can be downloaded here:
2. The Application is to be signed by the authorized signatory of the Society/Association – typically the President or Secretary.
3. Following documents to accompany the Application.
a) Self-certified copy of the PAN of the Society/Association.
b) Copy of Bye-Laws.
c) Copy of Resolution passed in GBM (reg. ST registration)
d) Brief Write-Up of the Services provided
e) Registration Certificate of the Society/Association
f) In case the President/Secretary herself is not filing the Application, power of attorney to be given to the Agent.
Acknowledgement is obtained after filing of the Application. The Registration Certificate typically comes in 7 days.
One may take the guidance of a Company Secretary, Chartered Accountant or relevant Agent to perform the Registration.