Registration for service recveiver, Service Tax

[BSNL PUNJAB TELECOM CIRCLE]

Our company is engaged in providing the telecom services. Further three services are covered under reverse charge as we have to pay as receiver of service.

 

Clarification required :

 

Whether the registration as service receiver is to be done for each of three service i.e., whether for amendment in ST-2. ,the three services for which we are liable as service receiver should be mentioned separately or simple registration as service receiver will be sufficient.

 

Further if the registration is service wise i.e. three services are to be registered , where the name of the service should be mentioned as in the online version the software ask for the service provided. It does not ask for the service received

Posts / Replies

[Pradeep Khatri]

Yes, you need to get registration certificate under Service Tax Laws read with Finance Act, 1994, as amended from time to time and also required to submit statutory returns.

Under reverse charge mechanism, you are also liable to pay the service tax in cash.  No adjustment with CENVAT credit is allowed.

[dhananjay beriya]

Yes amendment is required for three services.it is not sufficient to registered as service receiver only. select the services from the list of service provided only.