02 April 2014
whether an individual who provides teaching services to a coaching institution and receive professional fee(not fixed salary) is liable to register for service tax under category no. 120(service other then 119 listed).
02 April 2014
Any provider of taxable service whose ‘aggregate value of taxable service’ (‘aggregate value’ has been defined in Rule 2(b) of The Service Tax (Registration of Special Category of Persons) Rules, 2005) in a financial year exceeds three lakh rupees is required to apply ( by filling up Form S.T.1) to the jurisdictional Superintendent of Central Excise for registration.
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