Registration - Service receiver - reverse charge basis

[Guest]

Q - My querry is regarding registration. As per my knowledge the receipient of service need to get himself registered with Service tax for Transport Service. Is there any other service for which registration is needed as receipient of service.

[Surender Gupta]

Please refer to the persons notified under notification no. 36/2004 ST dated 31-12-2004.

[Guest]

Yes, for example if an Non re3sident is giving you any services and he has not ant establishment in india you have to pay the service tax and get yourself registered.

AI Summary

Reverse charge registration obliges service recipients to register and discharge service tax when non resident suppliers have no establishment. Registration under the reverse charge mechanism requires the service recipient to register and pay service tax where the recipient is liable for specified services, including transport services, and where services are received from non resident providers with no establishment in India; particular classes of persons and services subject to recipient liability are identified by notification.