i want to know wether Servitax is applicable on Authorise Service Station of Hero Honda or not when Service receipt in F.Y.2005-06 is Rs.105200, 6-7 110140
Notification No 6/2005 w e f 1.3.2005 exempted service receipts up to Rs 4 lakhs.
Notification No 1/2006 w e f 1.3.2006 continued such exemption.
Please note that the same has been increased now to Rs 8 Lakhs.
But important thing to note is that the aforesaid are per person (not per service). So if you do not have any other taxable service receipts, as per the information given by you, you are not liable to service tax.