22 August 2013
We are Consignment Agent of a Manufacturing Concern in Bengal. We receive their Excisable goods through Stock Transfer Invoice and sell goods at same rates with our own Invoice. We collect and deposit West Bengal VAT/CST under our own R.C.Nos.
Our Tax Invoice shows Brand Name of the products of our Principal. Principal pays commission to us on Turn Over. So far, total commission received by us in a Financial Year has never exceeded Rs.3 Lacs. Please clarify if we are eligible for claiming Service Tax exemption allowed to Small Service Providers in view of the fact that we are using the Brand Name of the goods of our Principal while selling the goods.
08 September 2013
Up to 10 Lacs you need not worry and you are not even required to register yourself under Service Tax. The only thing is this that you should not charge any service tax in your bill till you come near to 10 lacs. The moment you are at 9 lacs you should procure registration under service tax.
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