12 December 2013
Our company is registered as service tax provider,but from July notification of reverse mechanism charge it comes under the service receiver.
We have not paid service tax on service receiver & also file st 3 till date.
Now whether we have to register again as service receiver or not.
Also,if we we will pay st as service receiver against our certificate all the amt from july 2012 to till date & show this amt as current period in st 3>
Your query is not fully clear. Presuming that you are a service provider and liable to pay service tax. From Jul-12, either some of the services provided by you came under reverse charge (RC) or some of the services received by you came under RC. In the former case, some part of liability has to be discharged jointly by you and your receiver, if the services provided by you are covered under notification no.30/2012. In the later, you are liable for service tax to the extent payable by you if covered under notification no.30/2012.
You can amend your registration for incorporating required category of service.
I think you can pay the entire service tax and the past liability (other than the current period) can be shown in the ST-3 in the arrears column.
CAclubindia
