Service tax registration
This query is : Resolved
23 January 2014
Suppose a company is registered under service"Transporter service" and now due to reverse charge mechanism company have to pay service tax on 5 other services as a service receiver. Now my query is whether we need to ammend out ST-2 to include all 5 services or not???
23 January 2014
Hi Saurabh,
An Ammendment is required.
An Ammendment is required.
Message likes :
1 times
23 January 2014
Sir thanks for your reply... Please refer some notification or rule under which this is required...
23 January 2014
In case a registered assessee starts providing any new service from the same premises, he need not apply for a fresh registration. He can simply fill in the Form S.T - 1 for necessary amendments he desires to make in his existing information. The new form may be submitted to the jurisdictional Superintendent for necessary endorsement of the new service category in his Registration certificate.
Trust it clarifies...
Trust it clarifies...
23 January 2014
Avnessh sir...Company is not service provider. It is service receiver..so please clarify whether it is mandatory to include all services in ST-2.
25 July 2025
Great question! Here’s a clear explanation about **Service Tax Registration amendment when a company is liable to pay tax under Reverse Charge Mechanism (RCM)** for services received:
---
### Key Points:
1. **You are a registered Service Tax assessee under "Transporter service" (service provider).**
2. **Now, under Reverse Charge Mechanism, you have to pay Service Tax on 5 other services received (you are the service receiver for these).**
---
### **Is it mandatory to amend the Service Tax Registration (Form ST-2) to include these 5 new services under RCM?**
---
### 📌 **Short answer:**
**Yes, you should amend your Service Tax Registration (ST-2) to include all services on which you are liable to pay Service Tax under RCM.**
---
### 📌 **Why?**
* **Service Tax Registration includes the description of services the assessee is liable for — whether as a service provider or under RCM as a service receiver.**
* The department requires registration details to reflect all taxable services that an assessee deals with, **including services on which tax is payable under reverse charge.**
* This ensures transparency and helps in compliance monitoring.
---
### 📌 **Supporting Rules/Notifications:**
* As per **Rule 6 of the Service Tax Rules, 1994**, the registration certificate should reflect the **details of taxable services** for which the assessee is liable to pay service tax.
* **Notification No. 30/2012-ST dated 20.06.2012** and other related notifications clarify that **the registered person liable under reverse charge must have corresponding registration reflecting such services.**
* The **Form ST-1 (for registration) and ST-2 (for amendment)** are to be used to update the registration details including service categories.
---
### 📌 **Even if you are only a service receiver (not provider), you must amend your registration certificate to include all services on which you pay tax under reverse charge.**
---
### 📌 **Practical Steps:**
* File **Form ST-2 online** (or offline, as applicable) to amend your service registration certificate.
* Add all the new taxable services under which you are paying service tax on reverse charge basis.
* Submit the application to your jurisdictional service tax office.
* Keep acknowledgement and updated certificate for your records.
---
### Summary Table
| Situation | Action Required |
| --------------------------------------- | ------------------------------------ |
| New taxable services provided by you | Amend ST-2 to include new services |
| New taxable services received under RCM | Amend ST-2 to include those services |
| No change in services | No amendment needed |
---
If you want, I can help you draft the **Form ST-2 amendment application** or guide you through the online filing process.
---
**Would you like help with that?**
---
### Key Points:
1. **You are a registered Service Tax assessee under "Transporter service" (service provider).**
2. **Now, under Reverse Charge Mechanism, you have to pay Service Tax on 5 other services received (you are the service receiver for these).**
---
### **Is it mandatory to amend the Service Tax Registration (Form ST-2) to include these 5 new services under RCM?**
---
### 📌 **Short answer:**
**Yes, you should amend your Service Tax Registration (ST-2) to include all services on which you are liable to pay Service Tax under RCM.**
---
### 📌 **Why?**
* **Service Tax Registration includes the description of services the assessee is liable for — whether as a service provider or under RCM as a service receiver.**
* The department requires registration details to reflect all taxable services that an assessee deals with, **including services on which tax is payable under reverse charge.**
* This ensures transparency and helps in compliance monitoring.
---
### 📌 **Supporting Rules/Notifications:**
* As per **Rule 6 of the Service Tax Rules, 1994**, the registration certificate should reflect the **details of taxable services** for which the assessee is liable to pay service tax.
* **Notification No. 30/2012-ST dated 20.06.2012** and other related notifications clarify that **the registered person liable under reverse charge must have corresponding registration reflecting such services.**
* The **Form ST-1 (for registration) and ST-2 (for amendment)** are to be used to update the registration details including service categories.
---
### 📌 **Even if you are only a service receiver (not provider), you must amend your registration certificate to include all services on which you pay tax under reverse charge.**
---
### 📌 **Practical Steps:**
* File **Form ST-2 online** (or offline, as applicable) to amend your service registration certificate.
* Add all the new taxable services under which you are paying service tax on reverse charge basis.
* Submit the application to your jurisdictional service tax office.
* Keep acknowledgement and updated certificate for your records.
---
### Summary Table
| Situation | Action Required |
| --------------------------------------- | ------------------------------------ |
| New taxable services provided by you | Amend ST-2 to include new services |
| New taxable services received under RCM | Amend ST-2 to include those services |
| No change in services | No amendment needed |
---
If you want, I can help you draft the **Form ST-2 amendment application** or guide you through the online filing process.
---
**Would you like help with that?**
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