23 April 2010
We are reigtered under the service Tax Avt. During F Y 2008-09 our Gross receipts were Below Rs 1000000/- We opted for the Exemption vide notification No 8/2008 for small service providers.Is it mandatory to intimate the service tax authorities that we are exercising the said option. Is there any Rule / Form / Notification in this regard.We have filed the Half Yly returns for FY2009-10 claiming the said exemption. Please reply via pr_sahane@yahoo.com
23 April 2010
If in the return you have mentioned that exemption has been claimed under the said notification in column C1 & C2 then no need for any further intimation. Also service tax return must be filed every half yearly.