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Cab service income less than 10 lakh

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 May 2013 Cab service providers income is less than 10 lakh, this is exempt from service tax.

Whether receiver is still liable to pay 40% of 12.36% or not

Please help
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CA Vikas Acharya

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CA Vikas Acharya (Expert)
03 May 2013 10 lakh limit is not applciable for receiver, hence if receiver is registered as body corporate, need to pay tax no matter whether providers income is less than 10 lacs.

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