prosanta bordoloi (AAO) 20 October 2012
we have a Service Tax registration for GTA , now as per RCM(ref - notification 30/2012) we are to pay ST on works contract , vehicle hire charge and labour supply and Support Service from Govt , now should we apply for new registration ? pl reply urgently
Sunil Kumar G (AGM Taxation) 20 October 2012
It is not required to go for New Registration. With the existing Registration number is enough to do all reverse Charge Mechanism. Now there is only one Service under Service Tax, it is other than "Negative List".
EKALABYA TALUKDAR (SERVICE TAX CONSULTANT) 21 October 2012
Your GTA service is registered with the provision of "SERVICE PROVIDER". Hence you are becoming "service receipent" so it is better to modify your SERVICE TAX REGISTRATION with both the option "service receipent" and "service provider" in the latest modified service "OTHER THAN NEGATIVE LIST"