whether a service provider can charge service tax from rupee 1 and pay it to the CG after he has voluntarily registered with turnover less than 900000.It may be noted that the service provider doesn't want to avail the SSP Exemption. He wants to charge service tax from Rupee 1 from his clients.
25 July 2013
Even voluntary service tax registration also, you can claim the basic exemption of Rs.10 lakhs subject to conditions under the service tax. no need to charge service tax from Re.1. you can charge after crossing turnover Rs. 10 lakh
26 July 2013
yes it is possible after taking voluntary registration, you can go for option of collecting and paying service tax before crossing the threshold limit of 10 lacs. The provision says "taxable service provider has the option not to avail the said exemption and pay service tax on the taxable service and such option are exercised in a financial year shall not be withdrawn during the remaining part of such financial year". That's all.
CAclubindia
