A 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
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
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%.
CAclubindia
