Registration of service tax

Whether an assessee having a distributorship of sim cards & recharge coupons requires registration of service tax number? Acc to me it is under negative list issued recently. Here the company is asking for service tax registration number. Whether to fill “fill Non assessee” or file ST -1 “ form. What will be the category of the registrant & what will be the descripttion of taxable service.  In option only 1 option is there other than in negative list. Whether to check it or not????????

Replies (2)
For registration that option has to be checked as it is the only option wef 01-07-2012 in light of abolition of section 65 of the Finance Act. You will be required to take the registration if the taxable turnover exceeds Rs 9lac. Hence, if your turnover has crossed the said limit you can file ST-1, you can even do it voluntarily if your turnover does not cross the said limit.

But if my service is there in the negative list then what should be done

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