6 service tax registration
TRANSCRIPT
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Service Tax-RegistrationAjay Babu Bandi
M.Com,FCMA,ACA
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Service Tax RegistrationPersons liable to pay Service tax
[Sec.68]-General Rule– Service Provider
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Specified Persons –Receiver is liable –Rule 2(1)(d)
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Liability of sub contractorsMain contractor is liable on the full
value of serviceSub-contractor is still liable to
service tax on the services rendered by him
If ST is paid by sub-contractors, CENVAT credit is still available to main contractor
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Service Tax Code (STC)15 digit alpha-numeric code PAN – 10 digitsAlpha code – ST -2 digitsPremises Code- numeric – 3
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Cancellation of Registration CertificateCessation of ServiceChange of PlaceTransfer of Business