Service tax reverse charge

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Sanjana (Querist)
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03 December 2012 As per the New Circular.....the Service Tax Department has done away with the single Code "All Taxable Services" and have restored the various codes of services for the purpose of statistical analysis. Now my question is.....this is the first time that I will be paying for Service Tax on Reverse Charge on Rent of Vehicle. I am a Service Provider for Information Technology Software Service. So while paying Service Tax on Reverse Charge on Rent of Vehicle, do i need to register for Renting Services and then pay service tax on reverse charge??? or I can just pay the same and file my Service Tax Return without registering for this service???

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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03 December 2012 Dear Member,
After the issuance of Circular No. 165/16/2012 -ST [F.No.341/21/2012-TRU], dated 20-11-2012, it became compulsory to take registration for all the services for which you are liable for payment.
You are rquired to file online amendment application to include services for which you are liable under reverse charge.
All type of service tax collection have to be categorised as per their accounting head.

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Sanjana

Sanjana (Querist)
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04 December 2012 What will be the Descritption of Service and Accounting Code on which I am paying Service Tax on Reverse Charge basis and for which I need to regiter by amending my ST - 1

1. Rent of Motor Vehicle
2. Service provided by an Advocate
3. Service provided by director to the company

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CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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04 December 2012 Apart from that-
works contract service
Manpower Supply Service

Sanjana

Sanjana (Querist)
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05 December 2012 Dear Amit,

My question was under which accounting code do I need to register for payment of Service Tax under Reverse Charge basis on the following. For eg for paying Service Tax on Reverse Charge on services provided by an Advocate, I need to register under Accounting Code 00440480 which is Legal Consultancy Service.

Similarly what would be the Accounting Code under which I need to register for the following services if I have to pay Service Tax on Reverse Charge on these Services:

1. Rent of Motor Vehicle
2. Services provided by director to the company
3. Works Contract Service
4. Manpower Supply Service

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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05 December 2012 It is very obvious that if you are taking car on hire then it will go under rent of motor vehicle.
Apart from that you will have take registation for all type of common services which fall under reverse charge.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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05 December 2012 you want to know code for theese services??

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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05 December 2012 Manpower recruitment/supply agency service-00440060
Works contract service-00440410
Legal consultancy service-00440480
Rent a cab scheme operator services-00440048
Manpower recruitment/supply agency service-00440060

Code for services provided by the directors will depend on the nature of services.

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