New service add

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 April 2013 I have service of Mandap Keeper and filing S.T Return for the same now i want to add another service of Manpower Supplying service, how to add this service in my old st registration no. or do i have to apply as new service or what ?

kindly help me it is very urgent

thanks all experts

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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11 April 2013 You can add it in online.

long on aces.gov.in-service tax

under reg tab -click amend st-1

include the service

take a print out and send one copy to your range office.

You will receive amended ST-2 by mail

Querist : Anonymous

Querist : Anonymous (Querist)

11 April 2013 no need to go to range office ?

not required stamp and signature on it ?

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SAIBAL

SAIBAL (Expert)
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11 April 2013 Dear Sir,

Please provide a copy of amended ST-1 along with your earlier xerox copy of ST-2 and submit it with a forwarding letter to your jurisdiction Assistant Commissioner with a copy to your range superintendent.

It will be amended within a week.

Best,

Querist : Anonymous

Querist : Anonymous (Querist)

12 April 2013 thanks all,

i want to know one more thing that, i am taking exemption for not taking service tax because of not having t.o/gross receipt more than 8 lacs. so if i add new service which will take me to 10 lacs and more. do i need to calculate service tax in both service i.e combined t.o need to calculate while service tax calculation or only service which has cross 10 lacs

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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04 August 2024 If your total turnover exceeds the threshold limit for exemption from Service Tax, you need to consider the following:

### **1. Understanding the Threshold Limit:**

Under the Service Tax regime, if your aggregate turnover exceeds ₹10 lakh (as per the limit for exemption), you are required to pay Service Tax. The threshold limit was set at ₹10 lakh before the implementation of GST.

### **2. Calculation of Service Tax:**

- **Aggregate Turnover:** You need to consider the aggregate turnover for all services provided. If the combined turnover of all services crosses the ₹10 lakh threshold, you need to pay Service Tax on the entire amount from the point the aggregate turnover exceeds the threshold limit.

- **New Services and Taxability:**
- If you are adding a new service and your total turnover crosses the ₹10 lakh limit, you are liable to pay Service Tax on the entire amount, not just the amount exceeding the limit.
- For example, if your previous turnover was ₹8 lakh and the new service pushes the total to ₹11 lakh, you must pay Service Tax on the full ₹11 lakh amount, not just the ₹1 lakh exceeding the threshold.

### **3. Service Tax Calculation:**

- **Rate of Service Tax:** Determine the applicable rate of Service Tax based on the nature of services. The rate could include the standard Service Tax rate plus any cess (e.g., Swachh Bharat Cess, Krishi Kalyan Cess, etc.) as applicable at the time.
- **Applicability:** Service Tax needs to be charged on invoices issued after your turnover exceeds the threshold. For services provided before exceeding the limit, Service Tax would not be applicable, but once the limit is crossed, you need to apply Service Tax to all subsequent invoices.

### **4. Compliance and Filing:**

- **Registration:** Ensure you are registered with the Service Tax department once your turnover exceeds the threshold.
- **Filing Returns:** File the Service Tax returns accurately, showing the total turnover and calculating Service Tax based on the applicable rate.

### **Summary:**

In summary, once your total turnover exceeds ₹10 lakh, Service Tax becomes applicable to the entire amount, not just the portion exceeding the threshold. Ensure you comply with the registration, calculation, and filing requirements to avoid any penalties or legal issues.