Need to amend ST-1 & to obtain Amended ST-2 from Dept .

[SANJAY BAHETI]

Dear Experts,

My certain Clients are registered with S T Department after July,2012 & onwards by getting  ST-2 from Dept. under the Taxable Services '' Other than in the Negative List'. Now as per recently Circular No 165/16/2012-ST Dated 20/11/2012 issued by Dept. for Restoration of Old Accounting Codes for 120 Specific Services. Now query is whether my clients has to be amended the ST registration by online filing the Amended ST-1 to Dept. based on the above circular & to obtain again Amended  ST-2 or not. Please reply immediately. 

[JAMES PG]

Please refer to the answer in Issue Id: - 4960

AI Summary

Service tax registration amendment after restoration of accounting codes may require filing amended ST-1 and obtaining amended ST-2. Whether taxpayers who obtained ST-2 after July 2012 under taxable services 'Other than in the Negative List' must file amended ST-1 and obtain amended ST-2 after a departmental circular restoring prior accounting codes for specified services is the central query; the text records only a referral to another issue for the answer and does not provide a departmental determination.