Amendment of ST-1 for Service Taxpayer registered under other than Negative List Category

Amendment of ST-1 for Service Taxpayer registered under other than Negative List Category after Restoration of service specific accounting codes for payment of service tax has been decided vide Board’s Circular No.165/16/2012 -ST from F.No.341/21/2012-TRU dated 20.11.2012. Accordingly, a list of 120 descriptions of services for the purpose of registration and accounting codes corresponding to each description of service for payment of tax is provided. On the advice of the office of the C & AG, a specific sub head had been created for payment of “penalty” under various descriptions of services. Henceforth, the sub-head “other receipts” is meant only for payment of interest payable on delayed payment of service tax. Accounting Codes under the sub-head “deduct refunds” is not to be used by the taxpayers, as it is meant for use by the field formations while allowing refund of tax. 

Registrations obtained under the positive list approach continue to be valid. New taxpayers can obtain registrations by selecting the relevant description/s from among the list of 120 descriptions of services as listed. Where registrations have been obtained under the description “OTHER THAN IN THE NEGATIVE LIST”, the taxpayer should file amendment application online in ACES and opt for relevant description/s from the list of 120 descriptions of services given in the Annexure. If any applications for amendment of ST-1 are pending with field formations, seeking the description ‘all taxable services’, such amendment may not be necessary and the officers in the field formations may provide necessary guidance to the taxpayers in this regard. Directorate General of Systems will be making necessary arrangements for display of the list of 120 descriptions of services and their corresponding Accounting Codes in Form ST-1 and Form ST-2 as may be necessary.

The above mentioned Board’s Circular dated 20.11.2012 is available

In view of the issue of the above said Circular, the required Form ST1, Amend ST1, ST2, Amended ST2 and ST3 have been taken up for modification in ACES and the work is in progress. It is likely to be completed within two to three weeks period. Until the completion of the same, the list of taxable services with description will not be available for the applicants / assessees to select. Only the description “OTHER THAN IN THE NEGATIVE LIST” is available presently

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