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 and SUN]

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

Registration category for reverse charge: select service recipient or provider as applicable; tick both if dual liability, no separate amendment needed.
Registration classification for services under reverse charge is effected by selecting the appropriate category on the service tax registration application-Service Provider, Service Recipient, Input Service Distributor or other specified classes. An entity liable both as provider and recipient may tick both categories. No separate modification with the jurisdictional authorities is required solely because tax is paid under reverse charge if the correct category/categories are already selected.