TMI BlogManpower supply serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Expert, Please clarify that now after 01-04-2015 Service tax liability 100% on service receiver on manpower service Security service categary so need necessary to continue service tax registration number of service tax provider. Should ST registration by service tax provider surrender or not. - Reply By Ganeshan Kalyani - The Reply = The liability of service provider seizes after 01.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 as the recipient is made liable to pay full service tax. The reverse charge is applicable only when the provider of service is individual, HUF, Firm, AOP, BOI and receiver of service is a body corporate. as far as your question whether service tax registration number of service provider should be surrender the provision is amended to do so. This is be because your assessment is pending. Ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll departmental audit is completed for all your previous year the registration no has to be continued. till such time nil return has to be filed. - Reply By Ganeshan Kalyani - The Reply = A correction in the sentence in my reply. *no provision is amended. Wrongly I have mentioned as *provision is amended. - Reply By Narendra Soni - The Reply = Dear Ganeshan. Query is that whether service provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der should apply for surrender his registration or not.After April 15,they are continue filling Nil return,whether audit done or not is not relevant It is a procedure to apply online and submit hard copies along with returns,department will verify and cancell the registration.Basics question is whether the registration is still required or not - Reply By KASTURI SETHI - The Reply = Sh.Narendra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Soni Ji, It is very simple. Peruse the language of Section 69 of the Finance Act and Rule 4 of Service Tax Rules which reads as, Every person liable to pay the Service Tax ..................make an application for registration to the Superintendent, Central Excise You are not liable to pay Service Tax as liability has been entirely shifted to Service Receiver under RCM since April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015. Service being provided by you is taxable but 100% liability is on the recipient of service. Govt. has enhanced liability to 100% from 75% upon the recipient with some purpose. Therefore, in my views you are not required to retain Registration Certificate with you. There is no logic to retain the registration and filing 'NIL' ST-3 return indefinitely. I also agree with the reply of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h.Ganeshan Kalyani. His views are equally important and crucial to be followed by you. He has expressed his views in totality in your interest. I also welcome the views of other experts, if they differ from me. - Reply By ashish chaudhary - The Reply = You may surrender registration certificate is only this is only service provided by you - Reply By KASTURI SETHI - The Reply = Sh.Ashish Chaud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hary Ji, You have rightly opined.That is but natural. I think he is providing only this service (Manpower) that is why he is seeking the opinion for surrender of registration certificate. - Reply By Ganeshan Kalyani - The Reply = Dear Kasturi sir thanks for backing by view which is based on one of my experience in this field. - Reply By KASTURI SETHI - The Reply = Sh.Ganeshan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kalyani Ji, Welcome Sir - Manpower supply service - Query Started By: - Narendra Soni Dated:- 4-11-2015 Service Tax - Got 8 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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