Registration for service recveiver

[Tax DEPTT]

Our company is engaged in providing the telecom services. Further three services are covered under reverse charge as we have to pay as receiver of service.

 

Clarification required :

 

Whether the registration as service receiver is to be done for each of three service i.e., whether for amendment in ST-2. ,the three services for which we are liable as service receiver should be mentioned separately or simple registration as service receiver will be sufficient.

 

Further if the registration is service wise i.e. three services are to be registered , where the name of the service should be mentioned as in the online version the software ask for the service provided. It does not ask for the service received

AI Summary

Telecom Firm Must Register Each Service Separately for Reverse Charge; Amendments Required in ST-2 Form A telecom company inquired about the registration requirements under the reverse charge mechanism for three services they receive. They sought clarification on whether a single registration as a service receiver suffices or if each service requires separate mention in the ST-2 amendment. Two responses were provided: one confirmed the need for a registration certificate under Service Tax Laws and the necessity to pay service tax in cash without CENVAT credit adjustments. The other response affirmed that amendments are required for each service, and services must be selected from the provided list.