My question is that whether amendment in st2 is necessary for exisiting registered assessee.. If an existing assessee is registered with particular service than whether he has to amend st2 for negative list approach or can file his s.t. return without amendment..?
03 November 2012
There is no requirement for assessees to amend their registration unless specifically required. you can pay the service tax with new code for all the services which covered under non-negative list.
Due to revere charge you may receive some service which you need to make service tax payment directly to the department there you can amend registration as service receipiant also