TaxTMI 
TaxTMI 
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.
Registration - Service recepient
24 Nov 2008 
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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. (AI Summary)
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. (AI Summary)