Service tax liability

CA Sanjay Baheti (PROPRIETOR) (1155 Points)

06 June 2012  

 

one of my client being an Individual having proprietorship Concern registered with Service Tax Department under Erection,Commissioning & Installation services in Aug,2010. till Date he has not filed ST return on half yearly basis for the Year 2010-11 & 2011-12.
 
His Total Turnover from the above services for the above period are as under:-
 
i) From Oct,2010 to March,2011   Rs.2670461/-
 
ii) From April,2011 to Sept,2011 Rs.1639657/-
 
iii) From Oct,2011 to March,2012  Rs.1422977/- 
 
Now query is how to compute the service tax liability along with Interest & Penalty as per Service tax Law for each Half year.
 
Whether we have to compute after considering Rs.1000000/- as Exemption Limit of Turnover so far Small Service Providers are considered.
 
Please reply with computation of ST Liability along with Interest & maximum Penalty as per law.
 
Please reply soonest.