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.

AI Summary

Service Tax Registration for Transport Services: Refer to Notification 36/2004 ST for Guidance on Recipient Obligations A query was raised regarding the need for service recipients to register for service tax, specifically for transport services. A response indicated that recipients should refer to notification no. 36/2004 ST for guidance on registration requirements. Another reply highlighted that if a non-resident provides services without an establishment in India, the recipient must pay the service tax and register accordingly.