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Applicability of Service tax - Registration Procedure, Service Tax

Issue Id: - 24
Dated: 20-12-2005
By:- Amit Khanna

Applicability of Service tax - Registration Procedure


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Our company is a service receiver. Some of the vendors provide service from other countries. Leased circuit and repair of computer software are two main services which we receive. Are we required to get registered under Service Tax and pay tax on the services? What is the procedure for registration? What will happen after registration as we are receiving services for long time. I believe "receiver is taxable" concept came in December 2004 Please give me proper assistance Thanks Amit

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1 Dated: 14-1-2006
By:- S Gupta
To decide the applicability of service tax on receiver of services it is important that services must be provided in India. If no service has been provided in India, your compnay is not liable to pay servie tax on the servies received by it. Since your query is silent on this issue, you may decide the matter in the light of above.

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