Service tax challan and registration

[RAJ KUMAR RAJKUMAR]

Sir,

In our company we used to pay service tax on GTA Elibilgible and Non Eligilbie. we are paying this thru two challans. our service tax Registration includes the above service.

Because of the new changes in the service tax our company has to pay 75% on Man Power and 50% on Work contract.

Do we need to register the above services in our  service tax registration. for Man power and Works contract. and for the above payment do we need to make separate challan for payment.

Regards,

sai surendra

 

[Surender Gupta]

There is no requirement for registration for separate services -  this requirement is done away with by introduction of negative list.

[YAGAY andSUN]

Well, there is no such requirement for registration of multiple services.  Further, from 01-07-2012, accounting code has been specifically mentioned for all services and it would be going to be only one not the multiple accounting code for multiple taxable services.

AI Summary

Service tax registration: no separate registrations for multiple services and a single accounting code governs tax payments. There is no requirement to obtain separate registrations for different services under the negative list regime. An accounting code has been specified for services and a single accounting code is to be used for taxable services rather than multiple accounting codes for each service, affecting challan preparation and payment accounting.