07 May 2013
From July, 2012 "other than negative list" regime has been passed. My query is whether to pay Service Tax category wise as per registration or in category "Other than Negative list" and since when it has to be paid Category wise.
07 May 2013
Even after introduction of negative list approach assessee is required to take registration category wise and deposit service tax category wise.
For your information, initially when negative list approach was introduced, department made such provision that service number would be taken in "other than negative list category" however these provision had been omitted and above provisions were re introduced.
07 May 2013
In support of Mr. Goyal's observation, I may point out that, you may refer circular No. 165/16/2012-ST dated 20-11-2012 for the full details.
08 May 2013
But if assessee already paid service tax in category " other than negative list" till April, 2013 then what will be the consequences/solution.
08 May 2013
There will not be any adverse consequences. However, you are required not to repeat the same in future bcoz practically department may create some problem.
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