Dear All,
One of my client is a service provider having a valid ST regn No..But as you al must be aware that under reverse charge mechanism, the ST dealer has to make the payment as service receiver. My client has not ameneded the Sevice TAx registartion to include the services sppecified under reverse charge mechanism but is duly paying the service tax under reverse charge mechanism under the head all taxable services instaed of specific accounting codes provided for such reverse charge services.
My query is is it mandatory to amend the service tax registartion certificate?Any penal provisions are attarcted for non amendment of service tax registration for addition of services?
Thanking You.
Regards,
Preeti Mehta
CAclubindia
