Registrtaion requirement under reverse charge

[SANJIV KOTHARI]

Dear

We have service tax registrtaion and all the services on which we are paying service tax under reverse charge is duly mentioned. Is there any separte category for registrtaion as service receiver  if so please let me know the process to include the same in existing registrtaion.

Regards

Sanjiv

[YAGAY andSUN]

There is no requirement in your case to get it modified from the jurisdictional C.E./S.T. Authorities.

[SANJIV KOTHARI]

 

Dear

 

Thanks!

[dipsang vadhel]

There is only mentioned of Category of registrent in Application for registration where by you can select any of the following:

(a).Person liable to pay service tax

(i).Service Provider
(ii).Service Recipient

(b). Other persons/class of persons
(i).Input Service Distributor
(ii).Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds nine lakh rupees

You have to tick appropriate category. If you are liable to pay service Tax both as Service provider as well as service receiver, you acn tick both categories.

 

AI Summary

No Separate Registration Needed for Service Receivers Under Reverse Charge Mechanism in Service Tax A user inquired about whether a separate registration category exists for service receivers under the reverse charge mechanism for service tax. They already have service tax registration and pay under reverse charge. A respondent clarified that no modification is needed from the jurisdictional authorities. Another contributor explained that during registration, one can select categories such as service provider or recipient, and if liable as both, both options can be selected. The discussion focused on registration requirements for service tax under reverse charge.