Applicability of Service tax - Registration Procedure

[Asked by Guest]

Our company is a service receiver. Some of the vendors provide service from other countries. Leased circuit and repair of computer software are two main services which we receive. Are we required to get registered under Service Tax and pay tax on the services? What is the procedure for registration? What will happen after registration as we are receiving services for long time. I believe "receiver is taxable" concept came in December 2004 Please give me proper assistance Thanks Amit

AI Summary

Territorial provision rule: recipient owes service tax only when the service is provided in India; cross border supplies may be exempt.
Applicability of service tax depends on territorial provision: the recipient is liable only if the service is provided in India; cross border services supplied entirely outside India do not attract service tax. The document records queries about registration procedure and retrospective consequences but provides no guidance beyond the territorial test for liability.