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Service tax reverse charge

Arun Agarwal (General Manager) (48 Points)

04 August 2012

We are a manufacturing organisation and have registration under GTA.

We take the Manpower Service, which is now in ambit of Reverse Charge. Do we need to take a separate service tax registration?

Shall we need to file Service Tax return also?

Thanks

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7 Replies

Ashish Gupta (Proprietor) (245 Points)
Replied 04 August 2012

Hello Mr. Arun,

There is no need to amend service tax registration if you are already registered as service recipient where service receiver is liable to pay service tax.

Secondly, Yes you have to pay service tax on 75% of the value of manpower service and have to file return.

Thanks

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Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
Replied 06 August 2012

But when the half yearly ST 3 will be filed in such cases, will the excel utility accept tick marks against both service provider and service receiver.

What is the Dept. thinking.

Regards,

RENGARAJ R.K (ADVOCATE) (7557 Points)
Replied 06 August 2012

There is no need for separate registration. But you can amend the existing RC in ACES.gov.in to include fresh services. The current status in the system is simple as the new rc is given for services other than negative list. Therefore there is only one code for all services including reverse charge. The service tax simplified return is under consideration for monthly/quarterly based on the status and taxable turnover of services.

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nikhil shah (shahbhai) (63 Points)
Replied 16 September 2012

no you does not required to apply for registraion. second thing is that if service provider is individual, huf and aop then reverse charge mechanism is applicable and then you have to paid service tax on manpower service received by you. third thing is that at the time of filling return you have to mentioned your status as service receiver

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 17 September 2012

service tax registration is of two types, 1) service provider 2) service receipent.

if you are already regd as service receipent, then get your R/C (ST2) amended with the new service, and file single return for both.

basic concept, one return for service provider and another return for service receipent. it would have same regn no.

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CA Chandra Shekhar (CA Practice ) (88 Points)
Replied 17 September 2012

Help Please! Service Tax Filing, Any ICAI recognized software available?

CA Bhagirath Ghare (CA Practice ) (65 Points)
Replied 18 September 2012

Dear CA CHANDRA SHEKHAR...

Tax Suite – Software Freely available just click on the below link and get your copy immediately:

Link: https://icai.taxsuite.in/subsinfo.htm?mid=00000