St-1 amendment

This query is : Resolved

Raghav Bharadwaj (Querist)
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03 December 2012 Dear colleagues,Kindly educate me in this regards, one of my clients registered under Manpower recruitment and paying service Tax accordingly,Now they are proving another service which is not covered in negative list.. so do we need to amend ST-1 to get register, though we have not received gross receipts of 9laks on account of new service..
if yes please tell me how to add new service in ST-1 with steps..

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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03 December 2012 1. You will have to amend ST-1 to include manpower supply services.

2. Please note that exemption limit of Rs. 9 lakhs is available to the service provider and NOT to the service recipient.

The service recipient is liable to pay service tax under reverse charge irrespective of the value of the service.