Earlier, when the negative list of services are introduced, applications for service tax registration were needed to be registered under a single service tax category "All taxable services other than in negative list". As such the form ST1 was modified accordingly. However as per notification number 48/2012 dated 30th November 2012, applicant who seeks service tax registration needs to specify a distinct class of service provided from the 120 categories of service tax. The form ST1 is updated as per this notification so as to give effect of above. Also a distinct accounting code for payment of service tax is available for each category of services.
The Registration certificate in form ST2 will show the services under which the assessee is registered along with its accounting codes.
Those assessees who have registered under the service category "All services other than in negative list" need to ammend their registration giving the details of services provided by them and select from the list of 120 service categories. After approval of the amendment, a new registration certificate under form ST2 will be issued.