Service tax on reverse charge mechanism

Rama Krishna (Accounts Executive) (70 Points)

21 January 2013  

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,