Registration requirement

[RAJENDRA JOSHI]

Dear Sir,

My client is a Private Limited Co. He receives variouse kind of services.including, WCT, rent a cab, advocate etc. As per new service tax regime, we need to pay tax under reverse  charge machanism. Services of lawyer and WCT are obtain once in year. 

My querry is, do I need to include all the services in my reg certificate wherein I am paying tax under reverse charge. Or can shown those services where tax is paid once in year or for that matter once in life time, under category No 120 as other services.



 

Thanks in advance

AI Summary

Reverse charge mechanism requires registering specific service descriptions and using the residuary category when no code exists.
Registrants subject to the reverse charge mechanism should select the specific service description and accounting code on their registration where one exists; if no specific description is available, they may use the residuary "other taxable services" category and report and pay service tax under reverse charge accordingly.