21 April 2012
If a service tax provider's turnover during 2009-10 is Rs. 950000/- but he does not intimate the department on the same as required under law nor gets himself registered. In case, a case of evasion is booked against him, whether he would be eligible to avail exemption of Rs. 10,00,000/- or he would be liable to pay duty on the whole turnover.
21 April 2012
Evasion of service tax would lead only to penalties, but it cannot take substantive right of claiming threshlod exemption of Rs. 10 Lac. Upto Rs. 10 Lac you are not requried to pay any service tax.