Which option should i choose in filling st-1 registion form?

This query is : Open

Neha Agarwal (Querist)
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11 April 2015 Here are two option in ST-1 for Registration as follows :
(a) Person liable to pay service tax
(i) service provider
(ii) Service Recipient

(b) Other persons Class of Persons
(i) Input Service Distributor
(ii)Any provider of taxable services whose aggregate value of taxable services in a financial year exceeds 9 lac rupees

which one should I select as a Proprietor and as service provider where registration is for first time.

When I select (a)(i) & (b)(ii) A msg comes on screen " If category of registrant : Any service provider of taxable service whole aggregate value of taxable service exceeds Rs:9 lac is selected then other category of registrant cannot be selected"

Aditya Maheshwari

Aditya Maheshwari (Expert)
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11 April 2015 Select a(i) only as that is only option available for application.

Neha Agarwal

Neha Agarwal (Querist)
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13 April 2015 Aditya, I think option b(ii),In which Case option b(ii) is required?

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Aditya Maheshwari

Aditya Maheshwari (Expert)
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13 April 2015 (a) is person liable to pay service tax. Hence option (a)(i) is better than option b(ii). I think option b(ii) could be applicable in case of government assesses or local authority or their like not being company or partnership firm or individual / proprietorship.

Neha Agarwal

Neha Agarwal (Querist)
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23 April 2015 Aditya, Option b(ii) belong to only individual, Proprietor, partnership firms means for Small scale service provider whose aggregate value during preceding year doesn't exceeds Rs: 10 lac. I too selection option a(i) to get registration recently & no query received. But kindly be sure that option b(ii) is also available to Govt assessee?
waiting your response.