Dear Sir, We are the pvt ltd company and GTA paid to proprietorship company total amount Rs.45750/- by Cheque (Sewage water tank cleaning by lorry - Total 61 Loads - Per Load Rs.750/-).
1) We want to pay service tax for this payment ?
2) We want to amend our service tax certificate for this (GTA) service ?
3) If we paid the service tax (as service receipt) then, we want to amend our Service tax RC for all service receipt payments...?
Plz help me.
Regards,
M.Shanmugasundaram
Service tax Registration certificate has to be amended only for services provided by you and not for reverse charges liability incurred for you. For eg If you engage an advocate and pay legal fees, you have to pay ST pn reverse tax basis on this. But will you be allowed to include advocates services in your RC - No. You can pay all reverse tax by separate challans selecting the head of account where they fall in.
As I said no need to include all Services receipt which are reverse taxable in your RC
If you have paid freight per trip per vehicle Rs. 750, then no need to pay service tax as the same is exempted.
CAclubindia
