Service Tax Registration

[P S SATYA NARAYANA]

This refers to the CBEC Circular No.48/2012  - ST dt.30.11.2012

Kindly clarify - Is Service tax registration is compulsory for the Service Receipient who is discharging Service Tax liability under Reverse charge / Partial Reverse charge for the services as described in the said Circular

[JAMES PG]

For payment of Service Tax, either for providing a service or for discharging reverse charge/partial reverse charge, Service Tax Regn is required. Without being registered, how the tax can be paid?

[P S SATYA NARAYANA]

My question is - whether Service Recepient should amend his registration to cover  individual services,  as described in the Circular No.48 , while discharging ST liability under  RC/PRC.  Hitherto liability on account of RC/PRC being discharged under "Common Head" .  Going forward, whether amendment is required for the existing ST Registration.  (we have ST registration)

[JAMES PG]

You are rquired to amend Regn. Pl refer to Circular No 165/16/2012 dated 20th Nov, 12 issued in this regard

AI Summary

Service tax registration required for recipients paying tax under the reverse charge mechanism; amend registration to list applicable services.
Service tax registration is required for persons who discharge tax liability, including service recipients under the reverse charge or partial reverse charge mechanisms. Existing registrations should be amended to specify individual services covered by the reverse/partial reverse charge notifications (as identified in CBEC Circular No.48/2012), rather than accounting for such liabilities only under a common or generic head, and procedural guidance in the relevant CBEC circulars should be followed.