Catagory of service to be mentioned on invoice/bills by service providers.

[vinay wakde]

We are receiving Input services from various service providers who were registered earlier under service catagory  works contract, Manpower supply, MM&R  etc.  Kindly give your valued guidance the following  :-

(1) Whether all service providers who were  earlier regsitered under  different catagory of services are also require to amend their service tax registration and add new catagory of service 'Other than in the negative list' w.e.f. 01.07.2012?  

(2) Whether the service provider has to mentioned only one catagory of service i.e. 'Other than in the negative list' w.e.f.  01.07.2012, while raising the Bill /Invoices and to mention amount of  service tax as per nature/scope of services provided by them?

Regards, 

VINAY

AI Summary

Service Providers Need Not Amend Tax Registration for New Category; Updated Form Simplifies Process Effective July 2012 A query was raised regarding whether service providers need to amend their service tax registration to include a new category 'Other than in the negative list' effective from July 1, 2012. It was also questioned if invoices should reflect this single category. The response clarified that there is no need to amend existing registrations as the negative list is now effective, eliminating the need for service classification. The service tax registration form has been updated to show only one entry for all services, making amendments unnecessary.