Valerian Dsouza (Manager Audit & Taxation) (413 Points)
20 August 2013A Client Company is having Service tax Registration for
1. Custom House Agents
2. Business Auxilliary Services
3. Goods Transport Operator / Agent
Now they have availed services from Man Power supplier, an Advocate and Rent a Cab Service
Provider
Do they need to amend the registration ? or they can pay service tax under aforesaid registered
service category for which they availed services?
Thank you so much for your kind support and advice
Valerian Dsouza
S.ASWATH
(Manager)
(704 Points)
Replied 20 August 2013
Yes as a registered assesse is liable to pay under reverse charge mechanism for new service as a service receiver then they have to amend the registration
DIBYENDU
(SERVICE)
(266 Points)
Replied 21 August 2013
If u are a provider of Man Power Service then you must amend your registration, but it not not required to amend your registration under rent a cab service & as an advocate ,as a provider of service because in 2 case Service provider will liable to deposit tax 100%.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
