Registration under service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 July 2015 please provide the list of persons who are required to get themselves registered under service tax?? specially the service receivers who need to get themselves registered..

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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29 July 2015 Service providers whose turnover exceeds 9 lacs have to register with service tax and service receivers who are liable to pay service tax under RCM are required to be registered.

Querist : Anonymous

Querist : Anonymous (Querist)

29 July 2015 are service tax receivers of all statuses i.e. individual, HUF, AOP, BOI, etc required to get registered under the reverse charge mechanism?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Good question! Here’s a clear answer on service tax registration under Reverse Charge Mechanism (RCM):

Who needs to register under Service Tax (including Reverse Charge)?
Service Providers:
Anyone providing taxable services with turnover exceeding the prescribed threshold (usually Rs. 9 lakhs) must register.
Service Receivers under RCM:
If you are a service receiver who is liable to pay service tax under the reverse charge mechanism, you must register regardless of turnover.
Does this apply to all kinds of service receivers?
Yes. All categories of persons who are liable to pay service tax under RCM must register. This includes:
Individuals
Hindu Undivided Families (HUFs)
Association of Persons (AOP)
Body of Individuals (BOI)
Companies
Firms
Others
The key factor is whether the person is liable to pay tax under RCM, not their legal status.

Summary:
Entity Type RCM Registration Required?
Individual Yes, if liable under RCM
HUF Yes
AOP / BOI Yes
Partnership Firm Yes
Company Yes

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