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 recipients must register for service tax under reverse charge and amend registration to include specific services. A query was raised regarding the necessity of service tax registration for service recipients discharging tax liabilities under reverse or partial reverse charge, as per CBEC Circular No.48/2012. It was clarified that registration is mandatory for paying service tax, whether for providing services or under reverse charge mechanisms. Further, it was questioned whether the service recipient should amend their registration to include specific services as per the circular, instead of using a 'Common Head.' The response confirmed that an amendment is required, referencing Circular No.165/16/2012 for further guidance.