service tax chargeable or not during exemption

rajiv (SERVICE) (25 Points)

11 June 2010  

please clarify:

1. during exemption period , a manpower recruitment firm need not requires service tax no.------and hence need  not charge service tax--------- what if companies to whome manpower is supplied , insists on service tax no.? and in such case shall firm charge service tax, can it not be beneficial to the companies also as they too save service tax ?

2. how to go about as start up manpower recruitment firm.....with respect to ST NO.

3. in case of propritership firm shall one give PAN NO. of individual sole proprietor and get service tax no. by name of prop. firm...or has to apply for PAN NO. for that firm name first.

REGARDS

RAJIV