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Urgent - regarding Service tax registration

Raja Sekhar (Consultant) (28 Points)

08 January 2010

How to go apply for service tax registration when the services being provided by a company fall under more than 2 categories?

Whether the categories are to be noted in the Taxeable Services (7) in the ST-1?

Please guide me on the above queries.....

thanks in advance

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9 Replies

CA CS Akashdeep Singh (Practicing CA) (1394 Points)
Replied 08 January 2010

You can registered yourself for more than 1 service.

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Amir (Learner) (4016 Points)
Replied 08 January 2010

Dear Akasshdeep,

I think Mr. Raja is saying that Co is providing 1 service but it is getting covered by 2 clauses of Sec 65(105)...

Amir (Learner) (4016 Points)
Replied 08 January 2010

Dear Raja,

Yes u have to mention the relevant clause in which ur service falls..

Raja Sekhar (Consultant) (28 Points)
Replied 08 January 2010

65A. Classification of taxable services –

(1) For the purposes of this chapter, classification of taxable services shall be determined according to the terms of the sub-clauses (105) of section 65;

(2) When for any reason , a taxable service is prima facie, classifiable under two or more sub-clauses of clause (105) of section 65, classification shall be effected as follows :-

(a) the sub-clause which provides the most specific descripttion shall be preferred to sub-clauses providing a more general descripttion;

(b) composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, in so far as this criterion is applicable;

(c) when a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merits consideration;

I want to know if the services are falling under more than 2 categories (for eg: management consultants & legal advisory) how to go about in the registration process?

The above clause is too complicated for me to understand

thanks in advance

Amir (Learner) (4016 Points)
Replied 09 January 2010

Dear Raja,

Management Consultancy & Legal Advisory are 2 different sservices.

U plz specify what service exactly u are providing..If u r providing both then u have to get registered for both services by specifying both clauses in ST -1

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(Guest)

mention both services in st-1

CA. Harsh Arora (Chartered Accountant) (377 Points)
Replied 09 January 2010

mention both the services in ST-1 FORM

(Guest)

mention both services

Pursuing CA (Working) (149 Points)
Replied 22 January 2010

Dear Friend,

Pls get the registration for both of the services seperately through ST1 form if the services are taxable in services tax but it is only one service but covering two aspects you need to mention in ST1.