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1st year of registration

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Querist : Anonymous

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Querist : Anonymous (Querist)
08 August 2013 if a company fails to obtain registration in 2011-12 even after crossing 10 lakhs of providing taxable services n gets registered in 2012-13 providinfg service and collecting service tax on the same.. can it claim the exemption of rs 10 lakh being its 1st year of registration
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
31 August 2013 No. once the service charged crossed the Rs.10 lakhs, need to charge service tax

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