29 October 2012
1. We had registered for four services under Service Tax Registration but have stopped providing 3 services and are currently providing only 1 service. All the four services were registered under the same service tax registration. How to surrender the 3 services which we have stopped providing keeping the Service Tax Registration for only 1 Service??
2. Now since the Reverse Charge mechanism is come on Rent of Motor Vehicle, Do I need to register the service of Renting of Motor Vehicle if I have paid Service Tax on Reverse Charge on this service or there is no need of registration for this service and I can just file the Service Tax Return??
29 October 2012
sanjana... w.e.f 01/07/2012, with advent of the negative list , the concept of different categories of services has been abolished. Due to this only one code has been accorded for payment of service tax against all taxable services as against 119 codes earlier.Accordingly no need now to surrender 3 services now.
As clear from above no need for separate registration for availing service covered under reverse charge...
CAclubindia
