11 April 2015
I am doing service tax registration of a Proprietor Ship.Here I am confused in selection (service Code) under registration process. Now I request you all to help me. I gonna describe here "Asseese was a project Engineer in a company now he wants to start his own business & want to take contract from Larsen & Turbo for Metro Contraction in Lucknow" He informs me about his job "He takes contract from Larsen & Turbo to spread heavy Electric wires under the ground as well as on Polls for Metro purpose in Lucknow" I want to know what type of service Code should I select out of 120 services.
12 April 2015
works contract service / erection, commission and installation services.
The above classification is based on the limited information provided and might change on the basis of facts.
Further it is advisable to add in the registration certificate, all the services that a provider envisages to provide so that in future amendment in s tax registration is not required.
13 April 2015
Tapas ji, why shouldn't I select only work contract service. If two more service are added as you mentioned above for registration at the same time if both aren't used during the FY. Then at the end of FY CBEC surely ask "why u added these two services for registration however u didn't use both of them?
13 April 2015
I have never come across a case where department authorities have questioned that Why a service category has been mentioned in registration certificate and the same has not been provided.
Of course that does not mean that you get all 120 services added in your certificate, but a business man cannot go to department everytime he starts providing a new service. Hence, it is advisable to add all those service that you envisage to provide in your registration certificate.
However, if you still have concerns, please take registration for only the service that you are going to provide.
Further, I have mentioned two service categories of applicable to the activity that you have described. WHich one to select out of the two would need a little detailed analysis.
13 April 2015
Tapas ji, As I already mention that Assessee was a project engineer in a company. Now he starts his own business as a proprioter & want to take contract from Larsen & Turbo in Lucknow for completing the Metro Project. Assesse's duty is there to take contract from Larser & Turbo for spreading heavy electric wires under ground & from polls to polls to provide electricity to Metro. That's it.