Service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 July 2012 if service provider take service tax number in 2008 that this he cross the limit thereafter he is not cross the limit of 10,00,000/- so he is should charges service tax or not if he do not charges in his bill so who is responsible to pay. service provider or service receiver.

PUNEET GOYAL

PUNEET GOYAL (Expert)
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06 July 2012 If you have taken registration number and value of initial payment received or invoices raised, as the case may be, does not exceed rs. 10 lac then you are not required to pay service tax upto rs. 10 lac subject to fulfilment of condition of NN 6/2005 ST or NN 33/2012 as the case may be. However you are required to file return even if you need not to pay service tax. Importantly you should keep in mind that if you have collected service tax even if thresold limit not exceeding then you have to deposit service tax collected by you.