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Query on service tax

ashwani (CA) (72 Points)

05 July 2012

A person is having a hotel business having the 17 room but out of total only 5 room tariff exceed 1000 per day,the collection from the 5 room comes to around 5 lakh p.a and the total collection from the 17 rooms comes to around 22 lakh,so my question is:-

1)so does he liable to be registered under the service tax

2) does he also liable to pay service tax during the current year

3)can he claim as a small service provider

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4 Replies

Madhukar N Hiregange (Chartered Accountant) (39034 Points)
Replied 05 July 2012

Under mega exemption sl no 16 only the amount charged for the 5 rooms wouldbe liable. Since the same is less than 10Lakhs not need for regiatration. [ assumed that in previous year he was not liable]

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ashwani (CA) (72 Points)
Replied 05 July 2012

Thanku Madhukar sir for your reply ,so sir it means he donot have to pay to service tax during the current year.

sir one more query due to lack of knowledge the client has already registered and also paid service tax during the last 2 quarter then does it make liable ??