Whether we require to amend service tax registration certificate on inclusion of one service, as we already have service tax registration under other service, As per negative list now the service tax is to be paid on one account, which is under all taxable services?? I think it is not required, due to amendment in Budget 2012, Becoz all services are taxable under one head except negative list.?
28 August 2012
I have not come across any circular/notification in this regard. However, you can refer Circular No.161/12/2012 -ST, which stipulate about a single code for payment of service tax w.e.f 1st July'12.
28 August 2012
But Dear it is the circular for payment of service tax in one code? However i want to know that whether any amendment is require if any service is included?? circular in this regard is require??
28 August 2012
There is no need of any circular, the essence of not requiring any amendment is the basis of negative list based taxation itself. As now there is no specific list of services which are sought to be taxed, then there is no need for any amendment.
Even then the Circular referred by CA Vibhash Kumar is sufficient.