Service tax registration - reg....

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

27 August 2013 Dear Friend,

My client (Proprietor Concern) is service receiver on the basis of getting service on transport of goods by road for the amount of Rs.1,00,000/- in the previous year. He is not involved in any other Service.Please tell me, Whether he is compulsory to Service Tax Registration or not?

And if service received for Rs.11,00,000?

Sumit Grover

Sumit Grover (Expert)
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27 August 2013 Yes....In case of service tax payable by service receiver under reverse charge mechanism, no threshold limit of Rs. 10 Lacs is allowed.....Service tax is payable from Re. 1 itself......
Hence, registration is required compulsorily.

Querist : Anonymous

Querist : Anonymous (Querist)

28 August 2013 Thank you Mr. Sumit Grover. But for GTA, only specified person (i.e., Service Receiver) only compulsory to pay service tax. Please clarify me under reverse charge mechanism. It doesn't cover individual.

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