Service Tax Registration

Q: In case of a registered service provider, providing a new taxable service, is he required to obtain a fresh registration?
A: Service tax registration needs to be obtained for each taxable service category. In case a service provider already has a service tax registration certificate, the service provider would need to get the service tax registration certificate amended for the addition of the new taxable service category in the certificate.

Q: Is there any prescribed period for intimation of change in information at the time of registration?
A: The service provider is required to intimate any change in information submitted to the Central Excise Officer at the time of registration within 30 days of the said change.

Person liable to pay service tax

Service tax is payable by service provider. In few cases, tax is payable by service receiver, under reverse charge method [Section 68(2)].

	In case of import of service, tax is payable by recipient of services under method of ‘reverse charge’. Tax should be paid by cash i.e. GAR-7 challan and then Cenvat credit can be availed as it is his input service.
	Tax is payable only when service is received in India.
	To determine the issue whether a provision of service is ‘import of service’, services have been classified in three categories. Criteria for each category has been specified e.g. immovable property  India, service performed in India, recipient is located in India.

In simple words the person/company who is receiving service  from foreign  is regarded as Service provider and not as service receiver.So the method for payment of tax will be same as of service provider.

As you are already registered with ST, no new registration is required. You can pay ST on same registration no.

Thanks to all. So first we have applied for Service Tax Amendment in RC as service receipient then after this we should pay the tax with same no.