Clarification of service tax number - deposition of service tax

[Asked by Guest]

We are registered under BAS Category. Can We deposit Service Tax on Transporter bills under Registration Number. 2) What is the concept of Last ST001 or 2 or 3 in PAN Based Service Tax No.

[Madhukar N Hiregange]

Yes you can. It is advisable toget your regitration amended to include servcies for which you are liable as well as servcies provided. In the ST-3 these would have tobe disclosed spearately. the nos mean no of branches registred under ST.

Technically speaking, you are required to get to your registration certificate amended. However, the registration number shall remain same even after amendment, so you can deposit service tax on GTA under existing registration number. The concept of ST001, ST002 etc. is to identify the number of premises registered of an assessee with service tax department.

AI Summary

Service tax registration: deposit allowed under existing PAN based number, but amend certificate to list liable services and branches.
Deposit of service tax on transporter (GTA) bills may be made under the existing PAN based registration number, but the registrant should seek amendment of the registration certificate to list the services liable and disclose them separately in returns (e.g., ST 3). Suffixes like ST001, ST002 identify separate premises or branches of the same assessee and do not change the core registration number.