ranjitkarmakar (service) (303 Points)
23 December 2011Respected Seniors, we haveing a shop from where we are selling Airtel product like simcard, prepaid coupon, collection of postpaid bills but we are registered with Service Tax under Maintenance & Repair Service. My questionm is whether our caegory of Service is right, if not please advise me in which service category we have to amend our ST-2 and what is the procdure to amend to ST-2, Please help me
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3468 Points)
Replied 23 December 2011
I think you should be registered under "Business Auxiliary" taxable category of service. Definitely not maintenance & repair.
The amendment has to be made online and a printed copy thereafter submitted to jurisdictional Superintendent. Log on to aces.gov.in and there it is self explanatory.
I agree with Dipjyoti.
In Business Auxiliary Service ”Commission Agent” means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person —
(i) deals with goods or services or documents of title to such goods or services; or
(ii) collects payment of sale price of such goods or services; or
(iii) guarantees for collection or payment for such goods or services; or
(iv) undertakes any activities relating to such sale or purchase of such goods or services;
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