Wants to register for one more service .

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 December 2012 Dear Expert,

My friend had obtained Service Tax registration under WCT service & Interior decorator.

Now he wants to obtain S.T. registration under CIVIL work.

what is the procedure to take new S.T. registration under CIVIL work?
Can we alter the exsiting S.T.-2 certificate in order to add one more service i.e. Civil??

pls express your opinion??

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

25 December 2012 No need to add another services, now one head for all services other than negative list.

Querist : Anonymous

Querist : Anonymous (Querist)

26 December 2012 Thanks for your reply sir,

if possible, can you please explain it in brief??

While issuing bill to the client under respective service list like WCT or interior decorator ,which service to be select while furnishing S.T. returns?

Sir, I ask you one more Question,

Suppose A person issue painting & policing work as a WCT service @4.944%.
It is necessary for for him to take MVAT no.?

Sir, in his business , labour charges are more around 70 % and balance is materials.
Can he raise the invoice to the party with 12.36 % S.T.??

Pls reply

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

03 August 2025 Sure! Here’s a detailed explanation regarding Service Tax registration and related queries:
1. Adding a new service (like Civil Work) to existing Service Tax registration:
Earlier, under the old Service Tax regime, you had to register separately for each taxable service.
But now, there is a single registration for all taxable services provided by you (except those under the negative list).
So, you don’t need to apply for a new registration or alter your ST-2 certificate to add Civil Work.
You just continue to use the existing Service Tax registration number for all your taxable services including WCT, Interior Decoration, Civil Works, etc.
2. What service to mention in the Service Tax return?
In the Service Tax return, you should declare the service under the appropriate service code or description (e.g., WCT, Interior Decorator, Civil Work).
While issuing bills, mention the service description corresponding to the work done.
Your Service Tax return will capture these details under different heads, but all will be covered by your single registration.
3. Regarding VAT registration (MVAT No.) when providing works contract service (WCT):
If the materials used in the contract exceed a certain threshold (usually 25%-30%), VAT registration is mandatory in Maharashtra.
Since your friend’s labour charges are 70% and materials 30%, VAT registration may be required because material supply crosses the threshold.
Consult the local VAT rules or tax consultant for exact applicability as it can vary.
4. Can he raise invoice with 12.36% Service Tax instead of 4.944%?
The WCT service tax rate is generally 4.944% (including cess).
If he provides other taxable services like painting or policing, the applicable rate is generally 12.36% (including cess).
So, he should charge service tax as per the service provided:
If it's WCT, charge 4.944%
If it's a different taxable service under service tax, charge 12.36%
He cannot arbitrarily charge 12.36% on WCT service.
Summary:
Query Answer
Need new Service Tax registration for Civil Work? No, existing registration covers all taxable services.
Which service to select in ST return? Use appropriate service description for each service provided.
Need VAT registration for WCT with 30% materials? Likely yes, check local VAT rules.
Can invoice with 12.36% ST on WCT? No, charge service tax rate applicable to specific service only.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now