02 August 2012
Sir, One of my client who is providing services of Interior decorator & architec, but he is not holding any professional qualification he is doing only by experience and his total professional receipts exceeds Rs. 10 lacs so please can he is liable to registered under service tax act.
02 August 2012
It does not matter, whether a person holds professional degree or not, if a person is providing service then and crossed registration limit bof 9 lacs then he has to register under service tax act.
02 August 2012
Is he having pucca receipt and raising service invoices serially numbered? Then this year onwards, the value of threshold of 10 lacs is calculated based on the invoice value and not on cash receipt basis.
So, as per the service tax,whether he is having certificate or not, as correctly stated by the expert, he has to go for registration when he crosses 9 lacs. PAN based RC will be given to him.