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

[YAGAY and SUN]

Yes, you need to get registration certificate under Service Tax Laws read with Finance Act, 1994, as amended from time to time and also required to submit statutory returns.

Under reverse charge mechanism, you are also liable to pay the service tax in cash.  No adjustment with CENVAT credit is allowed.

[dhananjay beriya]

Yes amendment is required for three services.it is not sufficient to registered as service receiver only. select the services from the list of service provided only.

 

AI Summary

Reverse charge registration required: service receiver must register and list each liable service; tax payable in cash without credit.
Under the reverse charge mechanism a recipient in telecom must obtain registration as a service receiver and file statutory returns; service tax due under reverse charge must be paid in cash with no adjustment against CENVAT credit. If multiple services attract reverse charge, the registration should be amended to list each service separately, using the online selection of services rather than a generic service-receiver entry.