Earlier department vide Circular No. 165/16/2012-ST dated 20th November, 2012 has issued 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. However, for the purpose of registration relevant changes in Form ST-1 available in ACES were not made. Now, department has modified Form ST-1 in ACES. Department has also issued clarification for various types of registrant:-

1. New Registrants: In terms of the Circular No 165/16/2012 ST dated 20-11-2012, issued by CBEC, the pre-July system of service-wise registration has been restored by CBEC for statistical purposes only. New applicants are now required to indicate the service(s) from out of the 120 categories listed in the aforesaid Circular. Further, Service-wise Accounting Codes have also been allotted for payment of tax, other receipt-interest and penalty. Henceforth, the Service Tax Registration Certificate (ST 2) will display the list of services for which the assessee is registered along with the new Accounting Codes.

2. Existing registrants: Those assessees, who had registered with the 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 description/s from the list of 120 services. After approval by the departmental officer, a new Registration Certificate (ST2) will be issued online displaying the list of services chosen by the assessee along with the new Accounting Codes. The existing registration number will, however, remain unchanged.

3. Pending amendment applications: Applications which have been filed and are pending for changing the description of services to OTNL category will be rejected by the departmental officers in view of the above mentioned circular. However, if the assessee has added or dropped any service, he should file amendment application to add/delete the relevant service.