22 May 2010
Dear Sir, One of My friend operate job consultancy. he is contract with other company for requt emplyee in own payroll he is charging 10 service charge. he is liable for service tax registration or not?
22 May 2010
A Service provider liable for service tax registration only when amount of service provided by him during the preceeding year exceed the limit of Rs. 9lakh. But as per query, it resembles that your freind charged service charge. Service charge is different from service tax. The liability of Registration only arise when your freind charge service tax