Clarification of circular no. 165/16/2012-st dt. 20-11-12

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This query is : Resolved

ARVIND JOSHI (Querist)

24 November 2012 We are having Service Tax Registration no. for the services transport of goods by road and cargo handling service. Where as apart from the above we are paying service tax on the basis of reverse charges for the following services :
1. Man Power Recruitment
2. Security
3. Work contract service

Whether, we are liable to take new service tax registration for the above services in reference to circular as mentioned above

Amol S Joglekar

Amol S Joglekar (Expert)

24 November 2012 Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtain registrations by selecting the relevant description/s from among the list of 120 descriptions of services given in the Annexure. Where registrations have been obtained under the description ‘All Taxable Services’, the taxpayer should file amendment application online in ACES and opt for relevant description/s from the list of 120 descriptions of services given in the Annexure. If any applications for amendment of ST-1 are pending with field formations, seeking the description ‘all taxable services’, such amendment may not be necessary and the officers in the field formations may provide necessary guidance to the taxpayers in this regard. Directorate General of Systems will be making necessary arrangements for display of the list of 120 descriptions of services and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary.