15 November 2008
We are a service provider registered under Business Auxilliary Services. We are receiving services from a foreign consltant not having a regular place of business in India and thus we are discharging service tax liability on his behalf and taking taking credit of the same.Similarly, we are also discharging GTA liability for transportation charges paid by us.
Do we need to obtain seperate registrations for these three services and file seperate returns therefor?
15 November 2008
The nature is different.1 service is being provided and 2 are being received. Nature of these two services is Consultancy Services and GTA respectively, not that of a business auxilliary service. So how there be registration under only one head and how can they be reflected in a single ST-3 return?
CAclubindia
