To enhance the quality of service tax administration

To reduce the burden of compliance for taxpayers

To promote voluntary compliance with service tax laws

To facilitate the smooth flow of credit under the service tax regime

Central Board of Direct Taxes (CBDT)

Central Board of Excise and Customs (CBEC)

Directorate General of Central Excise Intelligence (DGCEI)

Directorate General of Service Tax (DGST)

Reduced rate of interest on delayed payment of service tax

Faster processing of refund claims

Priority in allotment of registration numbers

All of the above

Taxpayers who have filed service tax returns regularly and correctly

Taxpayers who have paid service tax dues in full and on time

Taxpayers who have not been involved in any service tax evasion or fraud

All of the above

The taxpayer needs to submit an application in the prescribed format along with the required documents to the jurisdictional Commissioner of Service Tax

The taxpayer needs to pay a non-refundable application fee

The application will be processed by the Commissioner of Service Tax and a decision will be taken within a specified time frame

All of the above

One year

Two years

Three years

Five years

Yes, after a period of one year

Yes, after a period of two years

Yes, after a period of three years

No, the taxpayer cannot reapply

The taxpayer is not required to pay service tax

The taxpayer is entitled to a reduced rate of service tax

The taxpayer is entitled to a refund of service tax paid

None of the above

Yes, the taxpayer can be subjected to service tax audit

No, the taxpayer cannot be subjected to service tax audit

The taxpayer can be subjected to service tax audit only if there is a specific reason to believe that the taxpayer has evaded service tax

The taxpayer can be subjected to service tax audit only if the taxpayer's turnover exceeds a certain threshold

The taxpayer's certification may be revoked

The taxpayer may be liable to pay a penalty

The taxpayer may be denied the benefits of Service Tax Certification and Accreditation

All of the above

The taxpayer must have filed service tax returns regularly and correctly

The taxpayer must have paid service tax dues in full and on time

The taxpayer must have been involved in service tax evasion or fraud

The taxpayer must have a good track record of compliance with service tax laws

One month

Two months

Three months

Four months

Yes, the taxpayer can file an appeal with the Commissioner (Appeals)

Yes, the taxpayer can file an appeal with the Tribunal

Yes, the taxpayer can file an appeal with the High Court

All of the above

Service Tax Certification and Accreditation will be discontinued under the GST regime

Service Tax Certification and Accreditation will continue to be relevant under the GST regime

Service Tax Certification and Accreditation will be replaced by a similar scheme under the GST regime

None of the above