Registration - Service recepient

[sunil jain]

We are already registered under 'Management, maintenance & Repair services'. Now we need to pay service tax as 'receipient of taxable services provided fron outside India & recd in India' say under same category. Do we require registeration/ amendment in existing registeration. Kindly suggest.

[Brijesh Verma]

There is legally no requirement regarding taking a fresh registration. However, as per law if there is any change in any detail furnished earlier at the time of taking original registration, then the same needs to be intimated to the department. As you might be knowing that the Form ST-1 specifically inquires about category of registrant and as per information earlier you would have taken registration under 'service provider'. So in my view you should submit fresh ST-1 for amendment and mention the actual status on a covering letter.

AI Summary

Registration for recipient of taxable cross border services: amend registrant category when original registration details change. There is no statutory requirement to obtain a fresh registration solely because an entity becomes a recipient of taxable services supplied from outside India; existing registration under the relevant service category continues to operate. However, if any particulars furnished at original registration have changed, including the registrant category recorded on Form ST 1, the registrant must intimate the department and amend the registration, for which filing an amended ST 1 with a covering letter stating the actual status is advised.