07 April 2016
A got registered as service provider and got his registration number in 2013-14. He filed his ST3 properly during that year. In 2014-15 he did not provide any taxable service and filed NIL ST3. In 2015-16 he was covered as small service provider and exempt till his gross receipts reached Rs 10 lakhs.. He did not cross this limit in 2015-16 so he does not come under service tax, but he is still registered as service provider, as he has not surrendered his registration. I presume he does not have to file ST3 for 2015-16, Please clarify if my presumption is correct?
07 April 2016
Once you are registered under service tax you are liable to pay Service tax. For 2015-16 you are liable to for service tax. Your presumption is wrong, only first time you will get exemption, after words you have to service tax even for one rupee.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
08 April 2016
Since gross receipts in previous year (2014-15) were less than 10 lakhs, he becomes small scale service provider in 2015-16 and as per notification 8/2008 he should be exempt from service tax and hence not required to file st3 if his gross receipts are less than 10 lakhs in 2015-16 as well. Considering this, please let me have your valuable advice