TAXABLE SERVICES IN ST2

[SUMEDH AYARE]

I AM A SERVICE RECEIVER AND PAY SERVICE TAX ON GTA, WORKS CONTRACT, LEGAL SERVICES, MANPOWER SUPPLY.   IN ST2 UNDER THE HEAD TAXABLE SERVICES - WHETHER I HAVE TO SELECT ALL THESE SERVICES OR ANY OTHER COMMON HEADING. 

I AM NOT A SERVICE PROVIDER.  

 

[YAGAY and SUN]

Please check the Notification no 48/2012-ST and Circular No 165/16/2012-ST in this regard.

[CASeetharaman KC]

You need to register under all heads under which you are a service receiver. If in a particular period you have not received any service you need to file a NIL return without fail.

For the same clarification...  you need to refer Notification No. 48/2012 - Service Tax dated 30.11.12, and  Circular No.165/16/2012 -ST dtd:- 20.11.2012  with subject  "Restoration of service specific accounting codes for payment of service tax - regarding."

 and amend your previous Service tax Registration accordingly.

 

AI Summary

Service registration obligations: service receivers must register under each service head and file nil returns when no services received.
A service receiver paying service tax on multiple services must register and report under each service head for services received; where no service of a particular head is received in a period, a nil return must be filed. The discussion advises amending prior service tax registrations and refers to the notification and circular restoring service-specific accounting codes.