Service Tax-RegistrationAjay Babu Bandi

M.Com,FCMA,ACA

Service Tax RegistrationPersons liable to pay Service tax

[Sec.68]-General Rule– Service Provider

Specified Persons –Receiver is liable –Rule 2(1)(d)

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

Service Tax Code (STC)15 digit alpha-numeric code PAN – 10 digitsAlpha code – ST -2 digitsPremises Code- numeric – 3

Cancellation of Registration CertificateCessation of ServiceChange of PlaceTransfer of Business