Service Tax Registration, Service Tax

[P S SATYA NARAYANA]

This refers to the CBEC Circular No.48/2012  - ST dt.30.11.2012

Kindly clarify - Is Service tax registration is compulsory for the Service Receipient who is discharging Service Tax liability under Reverse charge / Partial Reverse charge for the services as described in the said Circular

Posts / Replies

[JAMES PG]

For payment of Service Tax, either for providing a service or for discharging reverse charge/partial reverse charge, Service Tax Regn is required. Without being registered, how the tax can be paid?

[P S SATYA NARAYANA]

My question is - whether Service Recepient should amend his registration to cover  individual services,  as described in the Circular No.48 , while discharging ST liability under  RC/PRC.  Hitherto liability on account of RC/PRC being discharged under "Common Head" .  Going forward, whether amendment is required for the existing ST Registration.  (we have ST registration)

[JAMES PG]

You are rquired to amend Regn. Pl refer to Circular No 165/16/2012 dated 20th Nov, 12 issued in this regard