According
to Circular No 165/16/2012 ST dated 20-11-2012 the pre-July system
of service-wise registration has been restored by CBEC.
New registrations: Applicants are
required to indicate the service(s) from out of the 120 categories listed in
the Circular. Further, Service-wise Accounting Codes have also been allotted
for payment of tax, other receipt-interest and penalty (which are available for quick reference on our website casahuja.com).
The
Service Tax Registration Certificate in ST-2 will display the list of services
for which the assessee is registered along with the new Accounting Codes.
Existing
registrants: The assessees who
had registered with the Service Tax Department after 01.07.2012 under the
'Other than in the Negative List' (OTNL) category should amend the taxable
service details now and opt for relevant descriptions from the list of 120
services. After approval by the departmental officer, a new Registration
Certificate in ST-2 will be issued online displaying the list of services
chosen by the assessee along with the new Accounting Codes.
The
existing registration number will remain unchanged.
Pending
amendment applications: For all applications which have been filed and are
pending for change, the description of services to OTNL category will be
rejected by the departmental officers in view of the above mentioned circular.
