If a person is providing job work in interior,is service tax applicable for such person?
If it is applicable then after which limit registration should be done?
Thank You in Advance
Shweta Punmia (CA) (190 Points)
04 February 2012If a person is providing job work in interior,is service tax applicable for such person?
If it is applicable then after which limit registration should be done?
Thank You in Advance
Deepak Gupta
(CA Student)
(15922 Points)
Replied 04 February 2012
Do you mean to say, INTERIOR DECORATOR’S SERVICES ?
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If yes, then service tax is applicable. Date of Introduction: 16.10.1998 [vide Notfn.53/98 ST. dated 07.10.98].
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Limit for obtaining service tax registration 9 lakh.[refer notification No. 9/2008-Service Tax, No. 10/2008-Service Tax, and No.11/2008-Service Tax, all dated 01.03.2008]
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The annual threshold limit of service tax exemption for small service providers = 10 lakh, provided that the aggregate value of taxable services rendered by such provider of taxable service from one or more premises, does not exceed 10 lakh in the preceding financial year [refer notification No. 8/2008-Service Tax, dated 01.03.2008]