07 April 2016
one of my client running Computer training center (vocational Training). his Gross receipts Rs.12 Lakhs p.a. Till date he is not taken S.T.Registration. query is, if he is take ST Registration, " He is liable for payment of Service tax?" or any exemption available?
07 April 2016
Service tax is required to be paid on all services except those specified in the negative list of services. However , a small scale service provider has the option of availing service tax exemption in case the aggregate turnover value of taxable services does not exceed Rs. 10 lakhs in a financial year. In the above case kindly check the gross amount received as per section 67.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
07 April 2016
Any exemption available for vocational training institute? regarding service tax registration