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

Companies Registered for Service Tax Must Update Details When Receiving Services from Abroad; No New Registration Needed A query was raised regarding whether a company, already registered under 'Management, maintenance & Repair services' for service tax, needs to amend its registration to pay service tax as a recipient of services from outside India. The response clarified that there is no legal requirement for a new registration. However, any changes in previously provided details must be reported to the department. It was advised to submit a fresh ST-1 form for amendment, indicating the current status in a covering letter.