If a company has already registered under service tax act and the same can be a service reveiver then should it be registered once again or make amendment in details of earlier service tax registration number? In ST1 (registration form) it is asked whether the entity is service provider or receiver. Earlier the registration is done for service provider.
regards,
If the existing RC holder is liable to pay service tax as a "service receiver" under reverse charge, it is better to get it amended in the existing RC.
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