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

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.