As per section 69 of the Finance Act 1994, every person liable for paying Service Tax has to register as set out in the Rules.
According to Rule 4 of the Service Tax Rules, 1994 following is the manner and time for registration
Application for registration to the superintendent concerned in form ST -1 with in 30 days from the date on which Service Tax is levied or 30 days from the commencement of business providing a taxable service, whichever is later.
Assessee providing Service from more than one Premises or Office, has to make separate applications for each of such premises or Offices.
If the assessee has Centralised Billing System or Centralised Accounting System, a Centralised Registration covering all the premises or offices can be obtained.
Note: For every Registered Assessee there is a provision under Service Tax Rules to Surrender Registration Certificate to Superintendent of Central Excise when he ceases to provide taxable services for which he is registered.
A person who is eligible for availing exemption under Notification No. 6/2005 is required to apply for Service Tax registration within 30 days from the date when his turnover of services exceeds rupees 3 lakhs.
Service Provider having multiple offices other than from where the services are provided and wants to distribute the input services and CENVAT Credit thereon to another location which is liable for payment of Service Tax, a separate Registration (in the manner as that of service provider) will be required for each such office.