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    <title>Registration for service recveiver</title>
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    <description>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.</description>
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      <description>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.</description>
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      <law>Service Tax</law>
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