30 August 2013
We have paid service tax for 6 services (Like: Works Contract, Legal services, Sponsership etc. etc.) covered under reverse charge from 1/7/2012.
My question is that whether we are supposed to amend our ST-2 before filing the return as we are registered only for the service of GTA at present and have paid Service Tax for 6 services for which the details are to be filled in the return.
30 August 2013
Registration is to be obtained for the services which you are providing....service tax paid by you on 6 services are for the services received under reverse charge mechanism so no need to obtain amendment in ST-2.
30 August 2013
I respect your opinion and our consultant said the same thing in today's meeting.
But what about rule 4 of the service tax rules, 1994. As per the said rule "Every person who is liable to pay service tax shall make an application for registration to the supritendant............so on"
31 August 2013
This rule is in respect of normal procedure of service tax in which service provider is liable to pay tax. Reverse charge mechanism is an exceptional criteria of the said act so service receiver who is liable to pay tax as per reverse charge mechanism is not required to get registration.
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