Service tax liability

For registration d threshold limit mentioned is Rs 9,00,000 and for payment of ST the threshold limit is Rs 10,00,000 n once it crosses this then for evry taxable services provided that person is liable to pay St.

In your case i think still it has not touched rs 10,00,000 so  no ST is to be paid.

Registration n Liabilty to pay ST has no direct connection in my view.

Views of other members are also welcomed .

Correct me if i am wrong.

General exemption is Rs. 10 lacks. Even if you have to registered in service tax, you can avail upto 10 lacks exemption limit or you can pay service tax from now also. You should avail exemption limit.

Mr. Sampat is correct.

AGREE WITH TUSHAR

if in previous year taxable service receipt cross 10 lakhs then in current year whole amount is taxable, or if in current year first time taxable service cross 10 lakhs then only above 10 lakhs amount will be taxable.

agree with other members.

agree with tushar

If the amount of service provide is less than TEN LACS,then it will come under Small Service Provider.So the SSP has been given the exemption upto 10 lacs.any amount over that u have to pay service tax.

So in General,as said by earlier members no service tax to be paid upto 10 lacs.

AGREE WITH OTHER MEMBERS...
 

suppose a person made a bill to a party which leads to exceed 10lakh threshold limit .

then S.T is to be charged on entire bill or proportionately??????

IF ITS FIRST TIME  TOUCHING 10 LACS THN THE AMT EXCEEDING RS 10 LACS eg. 

IF ITS 12LACS THN ON BAL 2 LACS ONLY WILL BE CHARGEABLE TO TAX.

thanks 4 ur reply tushar

but i mean 2 say weather the single bill to a person will be calculated 4 service tax proportionately as soon  as it exceeds 10 laks of the service providers gross recipts during the year or on the entire bill ?

example :-

A service provider provided total  service to all the persons during first 4 months which comes to an amount of  9.8 lakhs but in the next bill to a person he provided service worth Rs.30000 .

so my question is weather the service tax will be calculated on that bill is on  entire amount of Rs.30000  only on Rs.10000. separately???

with regards from,

vijay

thanks

but weather   thresholdlimit will be availed even in subsequent several years the total service provided is below the  limit.

i mean 2 say suppose in the

2nd year gross service provided is 35000

3rd year gross service provide is 1.2 lakhs

4th year gross service provided is 10000

weather he should collect service tax from each of these year or not???????