Dear All,
Ours is a software development company (private limited) and optionally we deal with human resouce consulting and corportate training as well. Regarding our business we have the following questions -
1. Whether is it required to file for service tax registration for our company?
2. We've registered office in Andhra Pradesh and development center in Bangalore, Karnatka. Is it required to mention Bangalore office details also in the ST-1 form? We'll do all our transactions w.r.t. registration office address only.
3. In ST-1 form, under section "4. Category of Registrant" there are two sub sections
(a)Person liable to pay service tax
(i) Service Provider
(ii) Service Recipient
(b) Other person/class of persons
(i) Input service distributor
(ii) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds {nine lakh rupees} *
Which of the above options are applicable for our firm?
4. We're planning to apply for ImportExportCode (IEC) after obtaining the service tax number. While applying for IEC, we want to mention only our registered office address as it is the permanent premises and center location for all transactions. Pls. let us know whether Bangalore development center details also need to be mentioned.
Kindly provide answers question wise. Thanks in advance.
with rgds,
Prasad
CAclubindia
