13 January 2010
One of my clients is opening Hitachi AC Service Centre for installation and servicing of Hitachi AC's. The expected gross billing is Rs. 4 lakh per annum (2010-2011).
1) Will he require to take service tax regn. number?
2) if yes under which head?
3) Will his income other than Hitachi Service Centre, i.e. servicing of AC's of other companies be liable to service tax..
13 January 2010
The services are taxable under repair and maintenance service. It is immaterial when hitachi or any other ac is repaired or serviced. There is exemption till turnover of 10 lakhs.