Registration of service tax(urgent)

This query is : Resolved

Ashutosh Shukla (Querist)
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25 December 2013 sir i have registered as service provider but i have imported services so i need to pay service tax as service recipient .
1) i want to know whether i should register as a service recipient ? if yes please tell the process.
2)can i adjust service tax(12360) on imported service directly against service tax liability(24720) without paying service tax on imported services ? or we need to pay these liability separately then how to claim input on imported services if output liability has been paid ?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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25 December 2013 1. You need to amend your registration
certificate to add services covered under reverse charge.

2. CENVAT credit CANNOT be utilized for payment of service tax on services covered under reverse charge.

Service tax on reverse charge has to be paid through challan.

3. After payment, you can avail CENVAT credit of the tax paid.