CA.Anupriya Agarwal (Practising CA) (110 Points)
30 January 2013A company may take services from advocate or Manpower or any of the 10 services under reverse charge or joint charge. Service Tax is to be paid by the company.
Question is - Will the company take registration under each head seperately for each services?
i.e. the company has to take 10 registrations?
Kindly , reply with referrence to any Circular / Notification/ Section apart from Circular No. 30.
jagdish agarwal
(PRACTICE)
(39 Points)
Replied 30 January 2013
Please refer ciruclar no. 46 & 47/2012.
CA.Anupriya Agarwal
(Practising CA)
(110 Points)
Replied 30 January 2013
both are irrelevent... kindly read the questions again
Sumit Grover
(Chartered Accountant )
(3652 Points)
Replied 30 January 2013
No need for registeration under various heads---you can opt for "oother taxable services" as the category for service(Notification No. 48/2012-ST---S.No. 120)
PARMITA MAZUMDER
(CA- Practice)
(386 Points)
Replied 30 January 2013
The codes were introduced for statistical data collection as in how much service tax is collected from various services. No departmental clarification is there but registration is required to be taken for various as heads as available as you have to fill services in your returns also.
AMEER SHA
(Learner)
(203 Points)
Replied 30 January 2013
I totally agree with Parmita - Please refer the link
https://www.servicetax.gov.in/circular/st-circular12/st-circ-165-2012.htm
CA Ayush Agarwal
(Kolkata-Pune-Mumbai)
(27186 Points)
Replied 31 January 2013
Dear Anupriya,
Yes, You Need to Take Service Tax registration Head Wise, As Much Available, if Its Not Separately Code provided for That Service Then You Can Opt for Other taxable Service.
CAclubindia
