The service recipient has to pay service tax on reverse charge method w.e.f. 01.07.2012 on various catagory of the services. kindly clarify whether the catagory of the services on which service tax to be paid on reverse charge method is required to be included in existing service tax registration certificate by the assessee before actual payment.
Regards,
VINAY
Clarification on Reverse Charge Service Tax: No Need for Category-Wise Amendment in ST-2; Cenvat Credit Eligibility Confirmed. A discussion on a forum addressed the implementation of service tax under the reverse charge method effective from July 1, 2012. The main query was whether service categories subject to reverse charge should be included in the existing service tax registration certificate. It was clarified that there is no need to amend the ST-2 category-wise as there is only one account head for all taxable services, labeled 'Other than in the negative list.' Additionally, questions about Cenvat credit eligibility on manpower supply services were raised, confirming that credit is available for both the provider's and recipient's portions, subject to Cenvat Credit Rules. (AI Summary)
TaxTMI 
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