Amendment in service tax registration

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 July 2013 Dear Sir,
one of My client is already registered with Service tax Dept under catagory of Transport Charges. Now due to reverse charge mechanism, co. is required to pay Directors fees & Advocate Fees. On above payment, as per reverse charges mechanism, co is liable to pay service tax. So, is it necessary to amend service tax registration and need to add which catagory of service?
Kindly Advice as early as possible.

CMA KRISHNA GUPTA

CMA KRISHNA GUPTA (Expert)

23 July 2013 Yes , you need to amend the ST Registration under the following category of service

For advocate fees: Legal Service
For director fees: All taxable services (other than negative list)

RENGARAJ R.K

RENGARAJ R.K (Expert)

24 July 2013 After the introduction of negative list and inclusion of more services in the reverse charge mechanism, even the service receiver whose turnover is less than 10 lacs, the service tax will have to be paid as receiver for certain services like advocate fees, director's sitting fees etc., Therefore the department has instructed to add such services in the service provider's RC. Therefore you have to make amendment in your RC as suggested by the expert CMA Krishna Gupta.

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