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Category of registrant in service tax

Jmp Jmp (7 Points)

13 January 2016

I am running IT (software development firm) and receving payment through invoice. I have crossed my gross income above 9 las last week. I have been asked to get registartion of service tax under Business Auxillary services. Wish to know which category should i tick while filling the ST 1 in Heading 4. (ie) Category of Registratnt a)Person liable to pay service tax

I)Service Provider

II) Service Recepient

B)Other person/class of persons

I)Input Service Distributor

II)Any Provider of Taxable Services whose aggregate value

I am confused between Service Provider & Any Provider of Taxable Services whose aggregate value

please guide me.

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6 Replies

Arpit verma (Indirect tax) (1372 Points)
Replied 14 January 2016

You should select Category of Registratnt as service provider as well as service receiver.

if you will select both category then it will be beneficial for you in future, if you will be liable to pay tax under reverse charge mechanism then you can file return freely,

Then in future, there will be no requirement of amendmend in ST-1.

If any other query related with service tax then mail me- arpit.akiko @ gmail.com

thanks & regards

Arpit Verma

Jmp Jmp (7 Points)
Replied 14 January 2016

HI Arpit,

First of all thank you for your quick reply but I have submited my ST-1 form as selected last option from the abvoe list (Any provider of taxable service whose aggregate value...). Do I need to send request for amenmend to select category of registrant as per your suggestion?

Is this selection make any impact on filling my service tax return?

Jmp Jmp (7 Points)
Replied 14 January 2016

HI Arpit, First of all thank you for your quick reply but I have submited my ST-1 form as selected last option from the abvoe list (Any provider of taxable service whose aggregate value...). Do I need to send request for amenmend to select category of registrant as per your suggestion? Is this selection make any impact on filling my service tax return?

Arpit verma (Indirect tax) (1372 Points)
Replied 15 January 2016

As per my view, you should amend category of registrant, Because in practical, i have seen many cases where person is registered is only as service provider and filing his return properly and paying the tax on time. but he does not know about the reverse charge mechanism, where the service receiver will be liable to pay service tax.

as i am thinking, you are also taking many input service, where u may be liable for payment for service tax under reverse charge and for the payment of such liability, you should be registered as service receiver.

so as per my view , u should select both category.

have u filed your ST-1 ?

Firstly, documents related with ST-1 will be checked by the superintendend of your range, then he will issue ST-2.

Jmp Jmp (7 Points)
Replied 15 January 2016

Yes, I have already filed ST-1. I would like to go with both category as suggested by you. I have not submitted my documents yet. When should I make amendment? Is it after approval from superintendend? Please let me know.

Thanks.

Arpit verma (Indirect tax) (1372 Points)
Replied 15 January 2016

Amendment process will not be applicable on your case as you are not registered.

therefore, you should not submit your documents regarding ST-2 registration with the department and should wait for 15 days, the request for registration will be rejected by the department after 15 days.

when the department will reject your request, then make a new request by filing ST-1 with the same user i.d. and submit the documents regarding this.

if they will not reject your ST-1 application, contract with department for such rejection.