I am a salaried person. In my free time I create android apps and publish them on my Google Play Store account. I am getting fine amount from the Admob. Now, I am concerned about Service Tax liable to pay.
Expected amount in FY 2014-2015 is ~9lac. It may increase in next financial year.
So, my question: 1. Am I liable to pay Service Tax in FY2014-2015? 2. Do I have to register for Service Tax? If yes, then please suggest the category(s).
18 January 2015
From what the rules of exemption appear, exemption of Rs.10 lakhs is available only provided you do not provide service under a brand name belonging to you or others. Google Admobs is a brand name belonging to Google. Therefore if you are providing service under Ad Mobs brand name there is no exemption available.