20 May 2011
Hi, I run a sole proprietor web agency which deal with web design, web development , seo / sem/ppc , social media marketing , social media optimization , website maintainance , dedicated web hosting, mobile solutions and creative online marketing. I want to know which service falls under service tax . The company is based in Bhubaneswar, Orissa. And the list of taxable services under orissa are listed here http://as.ori.nic.in/cenexbbsr/index_bbsr1.htm Please help me out.
20 May 2011
the site mentioned by yourself is not inclusive of service after 2002,
as refered by your post, your services are more than one catagory, main service is "information technoloty" and sub service is business auxilary services,
service tax is applicable for your business after 10 lacs invoice / receipt which ever comes 1st.
21 May 2011
Do all services come under IT and Business auxilary Services??
And what do you mean by after 10 lac ?? Service tax will be applicable only to those invoice which are made after 10 lac or all the invoice before 10 lacs is reached(i.e i have to make estimation that the total turnover may exceed 10 lac).. Can you explain please.
21 May 2011
web design, web development , seo / sem/ppc , social media marketing , social media optimization , website maintainance , dedicated web hosting, mobile solutions and creative online marketing.
these are so many services, and mere dealing is not appropriate word, but you have to be service provider for registration in service tax,
viz providing the cash card for mobile phones is not a service for retailer, but for company.
10 lacs limit is for an entity who is providing taxable services, and calclulation of 10 lacs is done with biling / receipt basis whichever comes 1st, in the year.
21 May 2011
Thanks for the reply sir. Suppose my total turnover per annum is Rs30,00,000. So all services to be billed right. Somewhere i read it was like 10lac is exempt. (So total taxable service is Rs 30,00,000-10,00,000=Rs 20,00,000) Is it correct?
24 May 2011
10 lac is the small scale exemption limit and not basic exemption limit. Therefore as per my view the taxable service should be 30 lac and not 20 lacs