Mismatch of Classification of service in ST-3 with ST-2

[MANASH MUKHERJEE]

Dear Sur,

An assessee is registered as a provider of service under Erection, Commissioning and Installation service, while ST3 Return is being filed as Work Contract Service and service tax is also being paid under WCS. Also, in ST-3 Return, as a service receiver some other services like Rent-a-Cab , Manpower recruitment supply is being shown, but there is no mention about these in their ST1 or ST-2. How these can be solved ? By amending the registration only or there is any other way. Is there any revenue implication due to mis-classification.

AI Summary

Assessee to Amend Service Tax Registration for Accurate Classification; Rule 7B Allows Revised ST-3 Within 90 Days An assessee registered under Erection, Commissioning, and Installation services filed their ST-3 Return as Work Contract Service, also listing services like Rent-a-Cab and Manpower recruitment, which were not in their ST-1 or ST-2. The primary solution suggested is to amend the service tax registration certificate to reflect the correct service classification. While there is no penalty for misclassification, accurate classification is crucial for exemptions or abatements. Amendments can be made online, and Rule 7B allows for a revised ST-3 return within ninety days. If this period has passed, amending the certificate remains the only option.