Service tax on reverse charge mechanism

Queries 548 views 2 replies

Rama Krishna

Accounts Executive

70 Points Joined November 2009

Dear All,

As per notification no.30/2012, the service receiver is liable to discharge a portion of service tax liability.

My query is :

We are availing 8 services for which reverse charge mechanism applies. As per the above notification we are liable to pay service tax on reverse charge bais as service receiver. My query is WHETHER WE NEED TO INCLUDE THESE 8 SERVICES IN OUR SERVICE TAX REGISTRATION CERTIFICATE. Do we need to amend our ST - 2.

We are already having ST - 2 certificate for payment of service tax on GTA. Do we need to amend this certificate incorporating the above 8 services also.

Thanks,

Replies (2)

PARMITA MAZUMDER

CA- Practice

386 Points Joined March 2009

There is no departmental clarification for the above. But you have to get your ST2 amended otherwise you wont be able to fill the details regarding the services in the return.

Manoj Agarwal

Service Tax Consultant Rourkela Service

3456 Points Joined March 2012

Yes Sir,

You should amend your Service Tax Registration Certificate to include all the services for which you are liable to pay tax. The Old Accounting Codes for the services has also been restored. So apply for changes without further delay.