Civil construction earth work

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 March 2016 Hi experts
One person applied for pan card in the capacity of FIRM on 1/2/2014 in the name of EVS EARTH WORK. he providing taxable services by using procliner on rent for civil constructions. He is not regestered under service tax regeneration. He provide his first services on 25/8/2015. Before this date his does not provide any services and does not file incometax return.
For 40lakhs without collecting service tax. Now he came to me for applying for service tax reg. But he did already for 40lakhs without bill and service tax. Now what to do.
Is it consider inclusive of tax and pay around 4.5 lakhs as tax.
Any other idea from your side to exempt some of tax.

Now I required to file both incometax return for fy2014 and 2015 as nil returns. For this year to be applying for servicetax reg. And file servicetax return and incometax return.

Please help me.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
Follow

19 March 2016 He can avail of the small service provider exemption up-to 10 lacs for taxable services provided from 28/10/2015 under Not. 33/2012 dated 20/6/2012. For taxable services provided over and above Rs. 10 lacs he can collect service tax from the service recipient by raising a supplementary invoice if the service recipient is willing to pay and pay the tax so collected along-with interest. Otherwise he needs to calculate service tax on cum-duty basis and pay service tax along-with interest.