A company may take services from advocate or Manpower or any of the 10 services under reverse charge or joint charge. Service Tax is to be paid by the company.
Question is - Will the company take registration under each head seperately for each services?
i.e. the company has to take 10 registrations?
Kindly , reply with referrence to any Circular / Notification/ Section apart from Circular No. 30.
Please refer ciruclar no. 46 & 47/2012.
Sorry it is circular no. 45/2012
both are irrelevent... kindly read the questions again
No need for registeration under various heads---you can opt for "oother taxable services" as the category for service(Notification No. 48/2012-ST---S.No. 120)
The codes were introduced for statistical data collection as in how much service tax is collected from various services. No departmental clarification is there but registration is required to be taken for various as heads as available as you have to fill services in your returns also.
I totally agree with Parmita - Please refer the link
https://www.servicetax.gov.in/circular/st-circular12/st-circ-165-2012.htm
Dear Anupriya,
Yes, You Need to Take Service Tax registration Head Wise, As Much Available, if Its Not Separately Code provided for That Service Then You Can Opt for Other taxable Service.
Thank u all,
CAclubindia
